You are a Korean tax resident if you maintain a "domicile" in Korea or stay for 183 days or more as your "place of residence." Domicile is judged from objective facts — family living with you in Korea, assets located here, your occupation — regardless of nationality or permanent residency status.
From 2026, the 183-day count is no longer limited to a single calendar year. A continuous stay spanning two tax years (e.g., entering in July of one year and staying through February of the next) is now combined when counting the 183 days.
Common cases treated as a Korean resident
If you qualify as a resident of two countries
Because each country applies its own domestic law, a person can be a resident of two countries at once. Most Korean tax treaties resolve this by applying, in order: (1) permanent home, (2) center of vital interests, (3) habitual abode, (4) nationality, (5) mutual agreement between the two governments.
Frequently Asked Questions
Related Topics
When Your Residency Status Changes — and How Taxation Changes With It
The exact date your status flips when you leave or return to Korea, and how global vs. separate taxation applies differently before and after.
Applying and Calculating the Tax-Treaty Limited Rate
Why the treaty rate wins when lower than the domestic rate, and how to apply for it before income is paid.