Many of Korea's tax treaties exempt teachers or professors invited to teach or conduct research at a university or accredited educational institution from Korean income tax for a typical period of 2 years (varies by treaty). The definition of "educational institution," what income is covered (teaching fees only, or research funding too), and what happens once the exemption period expires all vary by treaty — check the exact text of the treaty between Korea and your home country.
Instructors at private language academies are usually excluded, and many treaties interpret "accredited institution" narrowly, so ambiguous cases (like a university-affiliated language institute) should be confirmed in advance.
What to confirm before claiming the exemption
What happens after the exemption period ends
If you continue working beyond the treaty's exemption period (typically 2 years), ordinary wage income tax applies from that point forward. Some treaties even retroactively tax the entire period if you exceed the limit, so check carefully before extending your contract.
Frequently Asked Questions
Related Topics
Tax Duties of Foreign English Teachers and Freelance Instructors
How taxation differs between an academy-employed teacher (wage income) and a freelance instructor (business income), and treaty exemptions.
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.