I receive lecture fees from several institutions - do I file separately with each one?
No. Each institution withholds 3.3% and reports it to the National Tax Service, but the filing itself is done once the following May, combining all your lecture fees into one comprehensive income tax return. Private tutoring income is also subject to filing if it is continuous and repeated, even if received in cash without documentation, so keep every institution's withholding certificate and settlement record - that keeps your combined filing accurate and your prepaid tax credit correct, so you do not miss a refund.
Income Structure Features for Corporate & Private Instructors
Key Necessary Expense Items
Tax Advantages for Corporate & Private Instructors
Consolidate Withholding Records Across Institutions
The 3.3% withheld by multiple institutions counts as prepaid tax that is deducted from your actual tax liability when filing. Collecting every withholding certificate is the starting point for a refund.
Build a Stable Base with Business Registration
As your teaching activity grows, registering as a business lets you deduct VAT on material purchases and gain income deduction benefits through the Nolan Umbrella Fund.
Manage Estimated Taxes for Irregular Income
If your income clusters seasonally, calculating your estimated tax in advance and setting money aside can ease the burden of the May filing.
The Most Common Mistake in the Field
The most common mistake is receiving cash for private tutoring or small classes and assuming amounts that small do not need to be reported. Regardless of the amount, continuous, repeated income is subject to filing, and penalties can be assessed if it is discovered unreported.