Did a Hundred-Million-Won Super Chat Occur During Martial Law? ... Don't Just Be Happy, Report Your Income Too

Donations Such as Super Chat Must Also Be Reported
in Comprehensive Income Tax Filing in May

Stock photo unrelated to the article content. Asia Economy

It is estimated that the income of some political YouTubers surged after the 12·3 emergency martial law situation, but not only the income earned from YouTube, but also donations such as Super Chat are all considered income. The principle that where there is income, there is tax also applies here.

According to the National Tax Service's tax guidance on the 21st, one-person media content creators such as YouTubers, internet broadcast hosts (BJs), and creators must register as taxable or tax-exempt business operators if they continuously and repeatedly produce video content and generate income from it, rather than on a one-time basis.

If they establish a business place, hire people, and supply content to platforms while generating revenue, they are considered taxable business operators. If they create content without hiring employees or having physical facilities, they are tax-exempt business operators. Both taxable and tax-exempt business operators must file comprehensive income tax returns. Donations such as Super Chat are naturally all subject to taxation.

If a one-person media creator displays a donation account number on the broadcast screen under titles such as ‘donation’ or ‘voluntary subscription fee’ and receives money through account transfers, they must file and pay comprehensive income tax according to the Income Tax Act regardless of the name. Comprehensive income tax must be filed and paid by May of the following year by aggregating all taxable income such as interest, dividends, business, labor, pension, and other income attributed to the individual through business activities over the previous year.

Taxable business operators must file value-added tax returns. Tax-exempt business operators are not obligated to file value-added tax returns but must report the status of their business place. If income was earned through YouTube in December last year, it is subject to comprehensive income tax filing in May this year, but profits earned in January this year should be reported the following year (2026). A National Tax Service official said, "Super Chat or personal donations to YouTubers are subject to taxation," and "tax audits are continuously conducted on underreported income."

Recently, in the political sphere, it has been revealed that the income of some political YouTubers surged after the emergency martial law. According to Jeong Il-young, a member of the National Assembly's Planning and Finance Committee from the Democratic Party of Korea, the Super Chat income of a significant number of far-right and conservative YouTubers more than doubled after the 12·3 emergency martial law.

Data analyzed and disclosed by Representative Jeong using the YouTuber analysis site 'Playboard' shows that among the top 7 far-right and conservative YouTubers by Super Chat income as of November last year, 6 channels saw their Super Chat revenue increase by an average of 2.1 times in one month last month. Among them, the channel with the largest number of subscribers (about 1.62 million) had Super Chat income of 125 million KRW in December last year, an increase of 66.21 million KRW from the previous month (59.08 million KRW).

This content was produced with the assistance of AI translation services.