Which situation matches yours?
Your visa status and your tax status are two different things. The pages below (in Korean, with detailed guidance) cover the most common situations
Foreign Workers
E-7, E-9, H-2 work-visa holders — the 19% flat tax option and year-end settlement (Korean guide)
Foreign Engineers & Specialists
50% income tax reduction for qualifying technology-transfer or research-institute hires (Korean guide)
International Students
D-2/D-4 part-time job income, the 3.3% withholding, and how to claim a refund (Korean guide)
Marriage Immigrants
F-6 spouse gift/inheritance deductions and the marriage & childbirth gift deduction (Korean guide)
Foreign Investors & FDI Company Reps
Setting up a company, filing duties, and current tax-incentive status (Korean guide)
Overseas Koreans
Real-estate acquisition reporting (60-day deadline) and proving the source of funds (Korean guide)
Nonresidents
Withholding on Korean-source income and reduced tax-treaty rates (Korean guide)
Business Registration
Registering a sole proprietorship with your alien registration card (Korean guide)
Resident or nonresident — this is where your taxes diverge
If you have a domicile in Korea, or stay 183 days or more, you are a tax resident — filing worldwide income just like a Korean national. Otherwise you are a nonresident, taxed only on income earned in Korea, usually settled entirely through withholding.
The 183-day rule changed for 2026
Previously only days within a single calendar year counted. Now, a continuous stay that spans two tax years is added together when counting the 183 days — so a stay from July of one year through February of the next may now push you over the line.
Resident vs. nonresident, at a glance
| Resident | Nonresident | |
|---|---|---|
| Taxable income | Worldwide income | Korean-source income only |
| Annual filing | Comprehensive return every May | Depends on income type |
| Main method | Aggregated return & settlement | Mostly settled by withholding |
| Tax treaty use | Limited | Reduced rates, exemptions available |
A few things that catch foreign clients off guard
Holding a valid visa doesn't automatically mean your taxes are settled — Korean tax law asks its own questions
Your visa status and tax status are separate questions
A valid work or marriage visa doesn't determine your resident/nonresident status, filing duties, or eligibility for tax reductions — those are decided under tax law on their own terms.
Tax treaties can reduce double taxation
If Korea has a tax treaty with your home country, you may qualify for a reduced withholding rate or a foreign tax credit, cutting down tax paid twice on the same income.
Your alien registration number works like a Korean resident number
With an alien registration card or domestic residence report, you can sign up for Hometax (Korea's tax portal), register a business, and file year-end settlements almost exactly like a Korean citizen.
Communicating With Us
Your Korean doesn't need to be fluent
Unfamiliar tax terms and paperwork are confusing enough in your own language — we handle the Korean side and explain things plainly
We check your status and paperwork first
We review your visa type, entry date, and family situation to work out your resident/nonresident status and which reductions or credits actually apply, then tell you exactly which documents you'll need.
We talk mainly through WhatsApp & KakaoTalk chat
If a phone call feels stressful, message us on WhatsApp or KakaoTalk instead. Text gives you time to check a translation app, so nothing gets lost the way it can in a fast phone conversation — and we always explain tax terms in plain language.