There is no withholding on my YouTube AdSense income — how do I report it?
Google pays AdSense revenue as an overseas remittance with no domestic withholding, so you need to tally your channel income yourself and reflect it in your May comprehensive income tax filing to avoid omissions. In-kind sponsorships (PPL) must also be recognized as revenue at their market value, and if your ad or sponsorship income is ongoing, we recommend registering as a business under the solo media content creation category.
The most confusing part — overseas income and in-kind sponsorships
A lot of income arrives with no withholding, so it is easy to miss unless you track it yourself
AdSense income arrives with no withholding
Google pays AdSense income as an overseas remittance with no domestic withholding. Since the NTS will not confirm any withholding record for you, you need to tally your channel income yourself and reflect it in your comprehensive income tax filing to avoid omissions.
In-kind sponsorships are recognized at market value
Sponsorships (PPL) received as products or services rather than cash are recorded as revenue at the market value of the item. Preparing the sponsorship contract or the product's price documentation in advance leaves a clear basis for revenue recognition.
Income structure of a YouTube & content creator
Key expense categories
Must-read for YouTube & content creators
Sort filming equipment and subscriptions by category to save on taxes
From cameras and lighting to editor outsourcing fees and channel management tools, sorting each item correctly reduces unnecessary tax
Long-term fixed assets — depreciable equipment
Camera: mirrorless camera (vlog/studio use)
Support gear: gimbal, tripod
Audio equipment: shotgun/lavalier microphones
Lighting/set: lighting kit, backdrop set
Anything over 1,000,000 KRW per unit is classified as a depreciable asset and must be expensed gradually over its useful life.
Consumables/rentals — expensed immediately
Consumables: spare batteries, memory cards, mic windscreens, props/costumes (self-purchased)
Rentals: special filming locations, short-term rental of specialty equipment like drones
Consumable spending and usage fees that are not assets are expensed in full at the time of purchase or payment.
Personal service costs — outsourcing withholding
Editor outsourcing fees, manager/planner commissions, guest appearance fees, and other amounts paid per contract are business income subject to 3.3% withholding, filed and paid by the 10th of the following month.
Software/channel management subscriptions
Editing software, thumbnail design tools, cloud storage, and channel analytics/management tools (vidIQ, TubeBuddy, etc.) are recurring monthly expenses and are expensed in full at the time of payment.
| Category | Examples | Tax treatment |
|---|---|---|
| Long-term fixed assets | Camera, gimbal, microphone, lighting, backdrop set | Depreciated if over 1,000,000 KRW |
| Consumables/rentals | Batteries/memory cards, location rental/drone rental | Expensed in full immediately |
| Personal services | Editor, manager, planner, guest appearance fee | 3.3% withholding, filed by the 10th of the following month |
| Software/channel management | Editing tools, cloud, vidIQ/TubeBuddy | Expensed immediately |