https://barun-tax.com/en/tags/interim-prepayment-installment-korea/Recent content in Interim Prepayment Installment Korea on Barun Tax & AccountingHugoen-USWed, 21 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-15-income-tax-interim/Thu, 15 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-15-income-tax-interim/<p>The interim prepayment of comprehensive income tax (종합소득세 중간예납) is due <strong>November 30, 2026</strong>. The notice amount is <strong>one-half of the interim prepayment base amount (중간예납기준액) for the preceding tax period</strong>. It applies to individuals with business income. If your first-half results fell this year, you can file an estimate. If the tax is over KRW 10 million, you can pay in installments.</p>