Automobile tax is a local tax levied on the basic date for taxation (June 1, December 1 of each year) on persons who have reported or registered automobiles according to the Automobile Management Act and on persons who own construction machinery (i.e. the person named as the owner on the registration certificate) according to the Construction Machinery Management Act.
Persons named on the registration certificates of automobiles and construction machinery as the owners thereof, as of the basic date of taxation (June 1, December 1 of each year).
Target of Taxation
Automobiles registered on the automobile registration certificate and dump trucks and concrete mixer trucks registered according to the Construction Machinery Management Act.
Automobile engine displacement, maximum number of passengers, optimal loaded cargo.
|1/2 year period||Basic Date of Taxation||Payment Period||Effective Period|
|1st Half||June 1||June 16 June 30||January June|
|2nd Half||December 1||December 16 December31||July December
- Payment in person at a financial institution.
- Payment via a tax account (virtual account) listed on the tax payment notice.
- Payment online through the official tax payment site (https://etax.seoul.go.kr)
- Payment via a cash machine (CD/ATM).
- Payment by ARS (1599-3900)
Payment Calculation on a Daily Basis
- When a used car is bought and sold
- When an automobile is bought and sold during the taxation period and transfer of the automobile’s ownership is reported, the automobile tax will be calculated on a daily basis for the duration of the ownership and levied on both the seller and the buyer.
When an automobile is newly registered or deregistered
When an automobile is newly registered or deregistered, the automobile tax is calculated on a daily basis for the half-year in which the automobile is bought or its use is discontinued.
When a person defaults on the automobile tax payment
A person who defaults on payment of the automobile tax shall be imposed a penalty, their license plate shall be withheld, and his or her property shall be seized.