Comprehensive income tax report for housing rental fee of 20 million won or less

How to calculate taxes on rental income from housing and how to file income tax returns ,
And here are some tax saving tips 💵

Previously, income tax and health insurance premiums were exempt from taxes on rental income of up to 20 million won. However, starting in 2019, comprehensive income tax will be imposed on rental income of up to 20 million won . Therefore, you must file and pay your comprehensive income tax between May 1 and June 1, 2020.

This lecture covers the income tax calculation method that a housing rental business operator with a housing rental income of 20 million won or less should know.
This lecture is about how to file an income tax return and is very useful for the following people.

- Housing rental business operators with housing rental income of 20 million won or less
- Those who wish to file their comprehensive income tax return electronically and whose housing rental income is less than 20 million won
- Those who wish to operate a housing rental business in the future
- Those who want to know whether health insurance premiums are imposed on rental income
- Those who wish to save on health insurance premiums imposed according to housing rental income tax
- Housing rental business operators who want to know about income tax calculation and reporting methods for other housing rental income.

By taking this course, you will be able to file a comprehensive income tax return in writing and electronically for rental income of up to 20 million won, and learn how to save on health insurance premiums.

Lecture composition order

This course consists of five lecture topics, and the lecture structure is as follows.

1. Taxation of rental income

This explains the method of calculating rent and deemed rent corresponding to the amount of housing rental income.

2. Calculating income tax on housing rentals

This explains how to calculate comprehensive income tax by distinguishing between registered and unregistered rental business operators based on rental income from housing.

3. Income tax report and payment (written report)

This section explains how to file income tax returns for housing rental income of 20 million won or less using the Comprehensive Income Tax Return form.

4. Income tax return and payment (electronic return)

This explains how to report rental income of less than 20 million won on the National Tax Service's Hometax.

5. Housing rental income and health insurance premiums

Starting in November 2020, health insurance premiums will be levied on rental income. We will explain how to reduce these premiums.