Table of Contents
- Important: December Vehicle Tax Payment
- Current Status of December Regular Vehicle Tax
- Vehicle Tax Taxpayers and Exemptions
- Overview of WeTax, Virtual Account, and ARS Payment Methods
- How to Apply for Installment and Important Notes for Non-Payment
- Conclusion | Vehicle Tax Payment is Mandatory by December 31
- Frequently Asked Questions (FAQ)
Important: December Vehicle Tax Payment

The payment for the regular vehicle tax in December 2025 begins on December 16.
Busan City will impose a total of 760,000 cases, approximately 101.7 billion won, with a payment deadline of December 31.
If the payment deadline is missed, a surcharge may be applied, so citizens who own vehicles must check whether they are subject to payment and the methods in advance.
Current Status of December Regular Vehicle Tax

Busan City announced that the regular vehicle tax imposed in December 2025 will increase by about 2.3%, or approximately 2.3 billion won, compared to last year. This is attributed to an increase of about 20,000 registered vehicles compared to the previous year.
When looking at the types of vehicles, passenger cars account for 99.7% of the total vehicle tax, amounting to 101.4 billion won. In contrast, trucks account for 200 million won, and special and other vehicles for about 100 million won.
It should also be noted that for non-business passenger cars, 30% of the vehicle tax is also levied as local education tax. These matters are important factors to consider when paying vehicle tax.
Vehicle Tax Taxpayers and Exemptions

The taxpayers for the vehicle tax imposed in December are the owners of vehicles registered in the Vehicle Registration Ledger as of December 1, 2025. This includes owners of construction machinery such as dump trucks and concrete mixer trucks.
However, vehicles with an annual tax of 100,000 won or less were already taxed for a year in June and are excluded from the December taxation. Additionally, vehicles that have already fully paid their vehicle tax this year through the installment system will also not be included in this regular taxation.
Overview of WeTax, Virtual Account, and ARS Payment Methods

The payment period is set from December 16 to December 31. Payment can be made in various ways even without a notice.
The main payment methods include the following options. First, it can be paid over the internet, using WeTax or Internet Giro. It is also convenient to pay on mobile using the smartphone app ‘Smart WeTax’.
There is also the option of bank transfer, which can be done through the designated virtual account or local tax revenue account mentioned on the notice. Additionally, payments can be made on-site at ATMs of banks nationwide or at unmanned payment machines in district and county offices. Finally, payments can also be made over the phone using ARS 142211 with a credit card or bank transfer.
On the payment deadline, bank branches and computer networks may become congested, so it is safer to pay in advance.
How to Apply for Installment and Important Notes for Non-Payment

The vehicle tax system allows some discounts through the installment payment system. Applications can be made not only in January but also in March, June, and September, and users can receive tax deductions for the remaining period upon application.
However, if the payment deadline is missed, a 3% late payment surcharge will be immediately imposed, so caution is needed. The vehicle tax is used as a funding source for transportation, welfare, and urban infrastructure in Busan City, making timely payments crucial.
Conclusion | Vehicle Tax Payment is Mandatory by December 31

The vehicle tax imposed in December 2025 has become an important local tax for the majority of Busan citizens.
Multiple payment methods such as WeTax, virtual account, and ARS are available, so individuals must choose the most convenient method and ensure to pay by December 31.
Utilizing the vehicle tax installment system and managing the payment deadline well can help avoid unnecessary surcharges and manage taxes effectively.
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Frequently Asked Questions (FAQ)
Q. When is the vehicle tax payment period and deadline for December 2025?
The payment period is from December 16 to December 31, and it must be paid by the deadline.
The payment for the regular vehicle tax in December 2025 starts on December 16 and ends on December 31. If the payment deadline is missed, a surcharge may be imposed, so citizens who own vehicles must confirm whether they are subject to payment and complete the payment within this period.
Q. What is the status and amount of the vehicle tax imposed in December 2025?
Busan City is imposing approximately 760,000 cases and 101.7 billion won in vehicle tax, which is an increase of 2.3% compared to the previous year.
Busan City will impose approximately 760,000 cases and about 101.7 billion won in regular vehicle tax for December 2025. This amount is approximately 2.3 billion won or a 2.3% increase compared to the previous year, due to an increase of about 20,000 registered vehicles. Passenger cars account for 99.7% of the total, amounting to 101.4 billion won, while trucks and special vehicles account for approximately 200 million and 100 million won, respectively. For non-business passenger cars, 30% of the vehicle tax is levied as local education tax.
Q. Who are the taxpayers and exemptions for the vehicle tax?
The owner of the registered vehicle as of December 1 is the taxpayer, while vehicles with an annual tax of 100,000 won or less and installment vehicles are exempt.
The taxpayers for the vehicle tax are the owners of vehicles registered in the Vehicle Registration Ledger as of December 1, 2025. This includes owners of construction machinery such as dump trucks and concrete mixer trucks. However, vehicles with an annual tax of 100,000 won or less have already been taxed for a year in June and are excluded from December taxation, and vehicles that have fully paid their tax through the installment system this year are also not included in this regular taxation.
Q. What methods are available to pay the vehicle tax?
Payment methods include WeTax, internet giro, Smart WeTax app, virtual accounts, bank ATMs, unmanned payment machines in districts and counties, and ARS phone payments.
The vehicle tax can be paid from December 16 to 31 through various methods. Payments can be made using WeTax or internet giro for online transactions, or through the Smart WeTax smartphone app for mobile payments. Bank transfers can also be made using the designated virtual accounts or local tax revenue accounts shown on the notice, and payments can be made at the unmanned payment machines in district, county offices, or nationwide banks ATMs. In addition, ARS 1422-11 supports payments over the phone using credit cards or bank transfers. It is safer to pay in advance, as congestion is expected on the payment deadline.
Q. What are the methods for applying for installment and important notes for non-payment of vehicle tax?
Installment applications can be made in January, March, June, and September, and a 3% surcharge for delinquency will be applied.
The vehicle tax installment system allows applications in January as well as March, June, and September, and it provides tax deductions for the remaining duration. If the payment deadline is missed, a 3% late payment surcharge will be immediately imposed, so caution is necessary. Effectively utilizing the installment system can help avoid unnecessary surcharges and manage taxes efficiently.