Introduction to Taxes on Jeju Island, Special Province with Greater Autonomy

• Acquisition Taxes
  • Acquisition taxes shall be levied on those who have acquired taxable items such as immovable properties and vehicles. Taxpayers shall report these taxable items to their jurisdiction’s City Hall (e.g., Jeju City Hall and Seogwipo City Hall) within thirty (30) days from the date when the items were acquired and shall pay the calculated amount of tax. Taxpayers shall pay an additional 20% tax for negligence in reporting and that of 3/10,000 X the delayed number of days for negligence in payment. Special taxes for rural development, which are 10% of the amount of acquisition tax (excluding vehicles), shall be added to the acquisition tax.
• Registration Taxes
  • Registration taxes shall be levied on those who receive registry or registration of immovable properties or vehicles. Taxpayers shall report the registration tax to the mayor of either Jeju City or Seogwipo City and shall pay the taxes before receiving the application form of registry or registration. Taxpayers shall attach the certificate of receipt to the application form. A 20% local education tax shall be added to the registration tax (excluding vehicles).
• License Taxes
  • License taxes shall be imposed on administrative proceedings such as licenses and authorization and on administrative activities such as the receipt, registration, and verification of reports. If the license period is not specified or is more than two (2) years, the license tax shall be imposed every January.
• Leisure Taxes
  • 10% of the sale price of tickets for horse races, cycle races, motor boat races, or the riding or winner voting right of bull fights to the turf or racecourse will be imposed as a leisure tax. For off-track betting, 50% of the sale price shall be paid to the off-track ticket office.
• Common Facilities Taxes
  • Common facilities taxes shall be levied on those who benefit from public facilities such as fire-fighting facilities, sanitation facilities, or repair facilities. These taxes are appropriated in order to cover the costs of the facilities. Notice of common facilities taxes shall be given when property taxes are imposed.
• Regional Development Taxes
  • Regional development taxes shall be levied on those who make use of natural resources or develop resources in order to cover the costs for local development and the expansion of local facilities.
• Local Education Taxes
  • Local education taxes shall be imposed along with registration taxes, property taxes, leisure taxes, and resident taxes in order to cover the increase in funding required to improve the quality of local education.
• Resident Taxes
  • Resident taxes shall be levied on residents who compose the local governments. The resident taxes are deemed a minimum membership fee. Taxes are categorized into resident taxes by parity regardless of income and taxes determined depending on taxpayer income. A 10% local education tax shall be added to resident taxes by parity.
• Property Taxes
  • Property taxes shall be levied every year in July and September on the owners of land, buildings, houses, ships, and aircraft as of June 1st. City planning taxes, common facilities taxes, and local education taxes shall be imposed on property taxes.
• Motor Fuel Taxes
  • Motor fuel taxes shall be levied on those who pay transportation taxes for gas, gasoline, and alternative oils in Jeju Province, which has jurisdiction over the place of payment of private auto taxes for non-commercial passenger cars.
• Agricultural Income Taxes
  • Agricultural income taxes are similar to taxes imposed on those who have earned income through the cultivation of crops. Taxes shall be reported to the governor of Jeju Province by May 31st of the next year. ;
• Farmland Taxes
  • Farmland taxes shall be imposed on manufactured or imported cigarettes. The given tax amount shall be included in the cigarette price.
• City Planning Taxes
  • City planning taxes shall be levied on the owners of the land and buildings within the town planning area to cover costs for town planning projects such as the opening and maintenance of roads, water supply and drainage, and parks.
• Butchery Taxes
  • Butchery taxes shall be levied on butchers of cattle and pigs. Slaughterhouse owners shall levy taxes of an amount less than 1% of the price of the cattle or pigs on butchers and shall pay these taxes to the governor of Jeju Province.
• Automobile Taxes
  • Automobile taxes are similar to property taxes in that the former shall be imposed on vehicle owners and are to cover the cost of road damage and environment pollution. A 30% local education tax shall be imposed on cars.
• Office Taxes
  • Office taxes shall be levied on store owners in order to cover the demands of funding due to the dense population of residents and companies in cities and to cover costs for environmental improvement and maintenance. Office taxes are categorized into taxes by property and taxes by employee.
• How to Pay Taxes
  • Any and all taxes can be paid at financial institutions such as banks by using either tax papers issued through City Hall or by e-banking (e.g., tele-banking, Internet banking, and credit cards) or they can be transferred electronically.
• ntroduction to the Tax Remedy System
  • The tax remedy system is a taxpayer protection system that prevents taxpayers paying extra taxes. This system enables the local governments to make a judgment on tax imposition or collection if an applicant has an objection to the imposition or collection and makes an appeal. The tax remedy system includes the review of the legality before taxation, administrative protest, and tax appeal system.
• Consultation for Taxes
  • Provincial Office of Jeju Province: Phone  82-710-2451~5
  • Tax Department 1 at Jeju City Hall: 82-728-2331~3.    Tax Department 2: 82-728-2371~3 
  • Tax Department at Seogwipo City Hall: 82-760-2311~3