KR · Taxes
Taxes and tax residence: South Korea
For Korea's National Tax Service, a resident is someone with a domicile in Korea or who lives there for at least 183 days; domicile is judged by facts such as family, property or occupation in Korea. On a one-year renewable visa, you should expect to become resident. Residents are in principle taxed on their worldwide income, and non-residents only on Korean-source income.
Seoul · Busan · Jeju
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
More than 183 days makes you resident
For Korea's National Tax Service, a resident is someone with a domicile in Korea or who lives there for at least 183 days; domicile is judged by facts such as family, property or occupation in Korea. On a one-year renewable visa, you should expect to become resident. Residents are in principle taxed on their worldwide income, and non-residents only on Korean-source income.
The five-year rule
There is an important exception for foreigners: if you have five years or less of domicile or residence in Korea in the last ten, your foreign-source income is only taxed on the part paid in Korea or remitted to the country. Pay for work physically done in Korea may be treated as Korean-source: check with an adviser and your country's treaty how your case is handled.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- How pay for work done in Korea is treated under your country's treaty.
- How much of your foreign income you will transfer to Korea, and when.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
What to compare before choosing ↗We have no affiliate agreements in this section today: links go to official sites and earn no commission. How we work
Sources and scope
- National Tax Service of Korea · Year-End Tax Settlement Manual for Foreigners (2020)
Residentes con domicilio o residencia de 183 días; regla de cinco años para ingresos del exterior pagados o remitidos a Corea · Sources consulted: 11 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.