Expense Management Guide

Everything you need to know about expense tracking and categorization for freelancers and side-job workers.

Last updated: January 1, 2026

For general reference only. Consult a tax professional for individual advice. Last verified: January 1, 2026 · Source: National Tax Agency

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Frequently Asked Questions

Expenses that are necessary and ordinary for conducting business are deductible. This includes transportation, communication, supplies, and meeting expenses. Personal or family expenses are not deductible. See our deductible expenses guide for details.
Yes, if you use part of your home as an office, you can deduct a portion of your rent based on the floor area used for business. For example, if 10㎡ of a 30㎡ room is used as an office, about 33% of rent can be deducted. Keep records of your calculation basis.
Common categories include travel & transportation, communication, supplies, utilities, rent, and fees. The categories you use depend on your industry, but knowing 10-15 main categories is enough to start. Check our expense categories list for details.
Your expenses themselves will not be disclosed to your employer. However, if you don't choose "direct payment" for your residence tax, your side income may be reflected in your tax amount and noticed by your company. See our side job guide for details.
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