Spending on credit cards, debit cards, and cash receipts that exceeds 25% of your annual gross wages qualifies for an income deduction. The rate depends on the payment method — 15% for credit cards, 30% for debit cards/cash receipts, 40% for traditional markets and public transit — with an annual cap of KRW 3–6 million depending on your wage level.
Foreign nationals can register a cash receipt method on Hometax using their alien registration number, so domestic purchases are automatically logged as cash receipts and counted toward the deduction.
Deduction rate by payment method
Non-residents cannot claim this deduction
The card/cash-receipt usage deduction is a special deduction available only to residents, so non-residents don't qualify. Only spending after you become a resident counts toward it.