https://barun-tax.com/en/tags/korea-deemed-rent-interest-rate-2026/Recent content in Korea Deemed Rent Interest Rate 2026 on Barun Tax & AccountingHugoen-USMon, 26 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-26-rental-business-vat/Mon, 26 Oct 2026 00:00:00 +0000https://barun-tax.com/en/blog/2026-10-26-rental-business-vat/<p>A general taxpayer who leases a shop or a business-use officetel files and pays VAT for July~December by <strong>Monday, January 25, 2027</strong>. There are two kinds of sales to report. For the <strong>monthly rent</strong> you receive, you issue tax invoices and report it. For the <strong>deposit</strong> you hold, you add <strong>deemed rent</strong> (간주임대료), calculated at an interest rate of 3.1%, to your sales. If you do not file the real estate rental supply value schedule (부동산임대공급가액명세서) with your return, a penalty applies.</p>