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Taxes

South Korea — Tax: Double Tax Treaties

South Korea has income tax treaties with 97 countries as of January 2026 and taxes residents on worldwide income.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Korea, Foreign tax relief and tax treatiesLast reviewed: 2026-10-23

Key facts

  • Korea has income tax treaties with 97 countries as of January 2026.
  • Residents are taxed on income from sources within and outside Korea; non-residents only on Korean-source income.
  • A resident has a domicile in Korea or a residence of 183 days or more in a tax year, and from 2026 also 183 consecutive days over two tax years.
  • A local income tax of 10% of the income tax is added.

Steps

  1. Unknown — I couldn't find any reliable information on the process of accessing or understanding South Korea's DTAs.

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