MoneyLog｜부동산·경제 인사이트

🇰🇷 한국어

1. 국세 카드납부 수수료 인하, 왜 중요한가?
2. | 주요 변화: 신용카드·체크카드 수수료 인하
3. | 영세사업자 추가 인하 기준
4. | 납세자 절감 효과는 얼마나 될까?
5. | 정책 배경: 왜 지금 인하가 이뤄졌나
6. | 적용 방식 & 홈택스에서 확인하는 방법
7. | 핵심 요약
8. | Q&A
9. | 마무리하며

🇺🇸 English

In times when cash flow is unstable and business conditions are challenging, even a small change in tax payment card fees can make a noticeable difference.

 Starting December 2, the government will significantly reduce tax payment fees for credit and debit cards—bringing not only a 0.8% → 0.7% cut but also an additional 50% reduction for small businesses.

This move is expected to save taxpayers around 16 billion KRW annually, while providing even greater relief to small businesses such as simplified VAT payers and business owners who filed their income taxes using simplified methods the previous year.

This article summarizes the key changes based on the official announcement, the revised public notice, and the Q&A document—so you can understand what changes, who benefits, and how much can actually be saved.

The fee cut consists of two layers: a universal reduction applied to all taxpayers, and an additional reduction specifically for small business owners.

① Universal Reduction

• Credit card: 0.8% → 0.7% • Debit card: 0.1%p reduction depending on the tax type → Expected total reduction: approx. 16 billion KRW annually

② Additional Reduction for Small Businesses

• VAT (simplified taxpayers): credit card ↓0.4%p, debit ↓0.35%p • Income tax (simplified/estimated filing): credit card ↓0.4%p → Effectively up to 50% lower card payment fees.

③ Summary Table

A comparison table is included above for your reference.

Small business owners receive an additional reduction based on clear criteria defined by the National Tax Service. The reduction applies only to specific tax categories and types of filers.

① Eligibility

• VAT: Simplified taxpayers (annual revenue ≤ 80 million KRW)
• Income tax: Filers who used estimated or simplified bookkeeping methods

② Not Eligible

• General VAT taxpayers
• Income tax filers using double-entry bookkeeping
• Businesses with annual revenue ≥ 100 billion KRW

③ Why the Reduction Is Larger

Since small businesses bear a disproportionate share of tax payment fees, the government applied an additional reduction to ease financial pressure and support business continuity.

The reduction has meaningful financial benefits, especially for small businesses. For general taxpayers, the reduction is 0.1%p, but for small businesses, the fee reduces from 0.8% to 0.4%, effectively cutting the fee in half.

Example savings for 1,000,000 KRW payment: • Before: 8,000 KRW • After (small business): 4,000 KRW → Savings: 4,000 KRW

Those who benefit the most include simplified VAT payers, simplified/estimated income tax filers, and businesses with tight cash flow who frequently rely on card payments.

The fee reduction is part of a broader government effort to ease the financial burden on small business owners amid economic slowdown. With growing concerns about cash flow and rising operating costs, the government and the National Tax Service moved to support taxpayers by lowering card payment fees.

In 2024, card-based tax payments totaled 428 million transactions with 19 trillion KRW paid, and taxpayers absorbed 150 billion KRW in fees. This highlighted the need for relief.

Timeline

• Aug. 14, 2025 – NTS agrees on fee cut with card companies and KFTC
• Oct. 31, 2025 – NTS Notice amended
• Dec. 2, 2025 – New reduced rates take effect

The policy aligns with the administration’s focus on revitalizing the real economy and reflects collaborative efforts between the government, credit card companies, and the Korea Financial Telecommunications and Clearings Institute.

The reduced fees apply automatically starting December 2, 2025. Taxpayers can check their specific rate through the Hometax system.

Hometax path:
Hometax → Log in → Inquiry/Issue → Tax Payment → Card Payment Fee Inquiry

Small businesses will see reduced rates assigned based on their taxpayer category, such as simplified VAT payers or simplified-income filers.

Here are the four key takeaways from the new tax card payment fee reduction:

• Universal reduction: Credit card fee lowered from 0.8% to 0.7%.
• Additional reduction for small businesses: Effective 50% cut for simplified VAT and simplified-income taxpayers.
• Effective date: December 2, 2025, with rates viewable on Hometax.
• Purpose: Support small businesses and ease financial burdens.

네. 2025년 12월 2일 이후 납부분부터 자동 적용됩니다. 신청 절차는 없으며, 홈택스에 로그인하면 개인·사업자별 수수료율을 확인할 수 있습니다.

부가가치세는 간이과세자, 종합소득세는 추계·간편장부 신고자가 대상입니다. 기준 충족 여부는 홈택스에서 자동으로 분류됩니다.

네. 체크카드도 세목별 기준에 따라 0.35%p 추가 인하가 적용됩니다. 영세사업자는 신용카드보다 감소 폭이 작지만 여전히 큰 절감 효과가 있습니다.

일반과세자·복식부기 신고자 등은 추가 인하 대상이 아니며 모든 납세자에게 공통으로 적용되는 0.7%만 적용됩니다.

대규모 사업자의 경우 비용 부담 여력이 충분하다는 점과 정책의 목적이 ‘민생경제 지원’에 초점이 맞춰져 있기 때문입니다.

네. 부가세(간이과세자), 종합소득세(추계·간편장부 신고자)는 추가 인하가 적용되지만 원천세·법인세 등은 기본 인하(0.1%p)만 적용됩니다.

완전히 다른 개념입니다. 카드납부 수수료는 납부 방식에 따른 ‘결제 수수료’이며, 납부지연가산세는 법정기한을 넘겼을 때 부과되는 ‘지연 비용’입니다.

홈택스 접속 → 로그인 → 조회/발급 → 국세납부 → 카드납부 수수료 조회 메뉴에서 본인에게 적용되는 정확한 수수료율을 확인할 수 있습니다.

A set of frequently asked questions based on the official announcement:

• Fee reduction applies automatically from Dec 2, 2025.
• Small business eligibility is determined automatically on Hometax.
• Debit card fees are also reduced depending on the tax type.
• Large businesses (revenue ≥ 100B KRW) are excluded.
• Only VAT simplified taxpayers and simplified-income filers receive additional cuts.
• Surcharge for late payment is different from card payment fees.

This fee reduction is more than a minor adjustment — it is a practical policy designed to ease the financial burden on small business owners and individuals facing cash-flow difficulties.

If you are unsure whether you qualify for the additional reduction, simply log in to Hometax starting December 2 to check your personalized rate. The system applies the reduction automatically.

I hope today’s summary helps you better understand how this change impacts your tax payments. Thank you for reading, and feel free to share this information with others who may find it useful.