Tax Guide for International Students' Part-time Job Income

How D-2/D-4 international students report part-time job income and claim a refund on the 3.3% withheld from their pay.

Studies keep you busy, but don't let your refund claim slip by.

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That 3.3% Withheld From Your Paycheck? You Can Get It Back

Once you're registered as a foreigner and have stayed in Korea 183 days or more, you're classified as a tax resident with the same filing duties as any other worker. If you earned part-time income at a cafe, convenience store, or as a tutor with 3.3% withheld from your pay, filing a comprehensive income tax return the following May reconciles that against what you actually owe — and you can claim back the difference you overpaid.

What's Different About Student Part-time Income

Most pay comes with 3.3% withheld (3% income tax + 0.3% local income tax)
Freelance-style income like tutoring or translation is also subject to the same 3.3% withholding
If you worked multiple jobs at once, all the income gets combined into one filing
Annual income is often modest, so most students qualify for a refund
Rules on permitted part-time work hours are a separate immigration matter, not a tax one

How to File for a Refund

Get a withholding receipt from each employer and keep it
File a comprehensive income tax return on Hometax the following May
Your actual tax is recalculated based on your full year's combined income
The difference against the 3.3% already withheld is settled
Your refund is deposited into your designated bank account

Tax Advantages for International Students

The lower your annual income, the bigger your refund rate

Once the basic personal deduction is applied, your actual tax owed is often less than what was withheld — so even small amounts of income are usually worth filing for.

Hometax makes filing fairly simple

After signing up for Hometax with your alien registration number, the National Tax Service's pre-filled return service can make the whole process much easier.

A clean filing history helps once you transition to a work visa

A consistent filing history while you're studying can serve as useful reference material later, whether for a work visa transition or your first wage income filing after graduation.

The Most Common Mistake We See

Many students simply don't realize they're eligible for a refund and never file at all, or they fail to keep withholding receipts from each employer and end up leaving out some income when they do file.

Frequently Asked Questions

Don't Miss Out on Your Refund

Just bring your withholding receipt and we'll estimate your refund right away

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