South Korea Fiscal Year Calendar

Country code KR · Currency KRW · 0 public holidays tracked

January 1
Fiscal Year Start
December 31
Fiscal Year End
0
Public Holidays
5
Years Available
Naming convention
Labelled by the calendar year in which the fiscal year starts.
First fiscal month (FM1)
January
Quarter alignment
Q1: January–March · Q4 ends December
Source
Ministry of Economy and Finance, ROK

About the South Korea fiscal year

South Korea's national fiscal year (회계연도) runs January 1 to December 31. The National Assembly adopts the budget by December 2 each year. Korean corporations typically follow the same cycle.

For accountants and budget planners working on this calendar, the fiscal year runs from January 1 through December 31. The first fiscal month (FM1) corresponds to January; the fourth quarter ends on the last day of December. Year-end close, audit windows, and budget kickoff all anchor to those dates rather than to January and December. For a deeper introduction to fiscal-year mechanics, see our primer on fiscal years and the historical background on why fiscal years differ across countries.

Below you'll find printable monthly templates for every fiscal month, quarterly breakdowns, the country-specific deadline schedule, and a holiday calendar mapped onto the fiscal year so you can see where each public holiday falls relative to your reporting cycle.

Key fiscal deadlines — South Korea

These are the recurring statutory and operational dates that drive the South Korea fiscal calendar. Use them as fixed anchors when scheduling close milestones, audit walkthroughs, board meetings, and budget reviews.

DateEventNotes
January 1 Fiscal year begins Year-1 budgets become operative; new contracts dated for FY commencement.
March End of FQ1 First quarterly close window.
June Mid-year reforecast Half-year results trigger reforecast for back-half.
December end Fiscal year ends Year-end close; audit walkthroughs begin shortly after.

Planning tips for South Korea

Mapping to your books: If your internal fiscal year does not match the national one, build a translation table that maps your FM numbers onto South Korea's FM numbers. Any cross-border consolidation will need it. See our guide on mapping holidays to fiscal months for a worked example.

Choose a fiscal year

FY labels follow the year-start convention: a fiscal year is identified by the calendar year in which it begins. Each link opens the full year-at-a-glance with all twelve fiscal months on one page.

FY2023

January 2023 – December 2023

FY2024

January 2024 – December 2024

FY2025

January 2025 – December 2025

FY2026

January 2026 – December 2026

FY2027

January 2027 – December 2027

Monthly templates

Each printable monthly template uses the standard Sunday-start week grid with South Korea public holidays highlighted. Click through to print or save a clean copy. Templates are labelled FM1–FM12 in fiscal-year order, not calendar-year order.

FM1 · January

Fiscal month 1 of 12

FM2 · February

Fiscal month 2 of 12

FM3 · March

Fiscal month 3 of 12

FM4 · April

Fiscal month 4 of 12

FM5 · May

Fiscal month 5 of 12

FM6 · June

Fiscal month 6 of 12

FM7 · July

Fiscal month 7 of 12

FM8 · August

Fiscal month 8 of 12

FM9 · September

Fiscal month 9 of 12

FM10 · October

Fiscal month 10 of 12

FM11 · November

Fiscal month 11 of 12

FM12 · December

Fiscal month 12 of 12

Quarterly breakdowns

Each quarter spans three fiscal months. Quarterly templates are useful for board reporting, mid-year reforecasts, and quarter-end variance reviews.

Q1

January–March

Q2

April–June

Q3

July–September

Q4

October–December