A resident foreign national becomes a non-resident on the day after (1) departing Korea to relocate their domicile/residence abroad, or (2) an event occurs that eliminates their domestic domicile. Conversely, a non-resident typically becomes a resident from the date of entry, or immediately if it is clear from the outset that the stay will last 183 days or more.
The scope of taxation itself changes with status. Residents are taxed on worldwide income through comprehensive (global) taxation. Non-residents are taxed only on Korean-source income, and if they have no domestic place of business or real estate income, that tax liability is typically settled entirely through withholding (separate taxation) with no further filing required.
What to check when your status changes
Global taxation vs. separate taxation, at a glance
Residents aggregate interest, dividend, real-estate rental, business, wage, pension, and other income for global taxation — though interest/dividend income under KRW 20 million a year and other income under KRW 3 million a year can be separately taxed instead. Non-residents are globally taxed only on income tied to a domestic place of business or real estate; everything else is separately taxed income by income.
Frequently Asked Questions
Related Topics
Resident vs. Non-resident Criteria and Dual-Residency Tie-Breakers
How Korea determines resident vs. non-resident status, the 2026 rule change, and the tax-treaty tie-breaker order when you qualify as a resident of two countries at once.
Withholding Tax Rates on Korean-Source Income
A quick-reference table of statutory withholding rates for a non-resident's interest, dividend, royalty, and personal-service income.