Taxes
South Korea — Tax: Tax Residency
A person with a domicile or residence in Korea for 183 days or more in a taxable period is treated as resident; residents are taxed on worldwide income.
VerifiedGovernment / official sourceNational Tax Service (Korea) — Year-end tax settlement guide for foreignersLast reviewed: 2026-10-23
Why this matters
Understanding tax residency in South Korea is crucial for expats and foreign nationals who wish to reside in the country for an extended period, as it affects their tax obligations and potential tax refunds.
Key facts
- A resident is generally someone with a domicile or place of residence in Korea for at least 183 days in one taxable period.
- Domicile is judged from the facts of life such as family in Korea, property held and occupation.
- Residents are taxed on worldwide income; non-residents only on Korean-source income.
- Foreigners who have lived in Korea five years or less in the prior ten years are taxed only on foreign-source income paid in or remitted to Korea.
Steps
- Determine Tax Residency Status — An individual's tax residency status is determined by their duration of stay in South Korea, income source, and tax obligations. It is essential to consult the National Tax Service (NTS) or a tax expert to determine one's tax residency status.
- File Tax Return — Tax residents in South Korea must file a tax return by the tax filing deadline, which is typically mid-February of the following year. Non-residents only need to file a tax return if they have Korean-source income.