Foreigner Korea tax filing guide — resident vs non-resident (2026)

Korea's tax system for foreigners at a glance

Korean tax law distinguishes foreigners as **residents** or **non-residents**, with different scopes and rates. A resident has an address in Korea or has stayed 183+ days within a single taxable year, and is taxed on **global income**. A non-resident does not meet these criteria and is taxed only on **Korea-source income**. Foreign employees have their taxes settled through year-end settlement (Jan–Feb) by the employer — no separate filing is needed. However, **comprehensive income tax (May filing)** is required if: ① you have other income besides employment (rental, lectures, interest, dividends), ② business or freelance income, ③ employment income from two or more companies (aggregation required), or ④ foreign income (residents). Korea has tax treaties with about 100 countries to prevent double taxation. Taxes already paid abroad can be deducted via the **Foreign Tax Credit**, and under treaties some income is taxed in only one country (Korea or the home country). This guide covers resident determination, types of filing, deadlines, rates, treaty application, and using Hometax in English.

Four types of filing/tax

• Year-end

  Year-end settlement (Jan–Feb)

  Reconciliation of a year's employment income, handled automatically by the employer. Applies the same way to foreign employees. Personal, credit-card, medical, education, donation, and other deductions apply. Refund or additional payment in Feb–Mar.

• Comprehensive

  Comprehensive income tax (May)

  Aggregated filing of business, freelance, rental, interest, dividend income. Filing window May 1–31. Residents: global income; non-residents: Korea-source only. Required for self-employed, freelancers, multi-income filers.

• Capital gains

  Capital gains tax (2 months after transfer)

  Tax on gains from transferring Korean real estate or stocks. Pre-file within 2 months from the end of the month of transfer. 1-household 1-home exemption and long-term holding deduction may apply.

• Withholding

  Non-resident separated withholding

  Non-residents' Korea-source income is withheld at a flat 19% by the payer/employer and settled there. No additional filing by default. You can elect aggregated taxation if your effective rate would be lower.

Foreigner tax filing procedure (5 steps)

The standard process for foreigners to file Korean taxes. Employees have it handled automatically; comprehensive income tax requires filing yourself.

1. 11. Determine resident/non-resident — Address in Korea or 183+ days within a year = resident. Family residence, occupation, and assets are also considered. Status determines scope of taxation and rates.
2. 22. Choose filing type — Employment only: year-end (automatic). Other income: comprehensive May filing. Transfers: separate capital gains filing.
3. 33. Prepare documents — Alien Registration Card, passport, home-country residence certificate / tax payment certificate (for foreign tax credit), income proof (withholding receipts, business income statements), deduction proof (medical, education, donation receipts).
4. 44. Choose channel — (a) Hometax (hometax.go.kr) online — English mode supported. (b) Sontax mobile app. (c) Tax office visit. (d) Tax accountant.
5. 55. Pay or refund — Refunds are deposited to a designated account (Feb–Mar or Jun). Additional payment is made together with filing, with split payment (twice) available. Non-payment carries a 20% non-filing penalty plus late-payment interest.

Resident determination, double-taxation relief, and treaties

**Resident determination** — Under Korean tax law, you are a resident if you have ① an address in Korea, or ② stayed 183+ days in one taxable year. Beyond days, family residence, occupation, and assets are considered — if your center of life is Korea, you may be deemed a resident with under 183 days. Residents must report global income to Korea. **Non-resident taxation** — Non-residents are withheld at a flat 19% (plus local income tax) on Korea-source income, with no further filing required. Real estate rental/transfer or business income can elect aggregated taxation — useful if your effective rate is lower. **Tax treaties** — Korea has treaties with about 100 countries to prevent double taxation. Taxes already paid abroad can be deducted via the **Foreign Tax Credit**. Example: 30% home tax + Korean resident effective 24% → FTC 24% → no additional Korean payment (no refund either). Check the specific treaty text between your country and Korea on the NTS website. **Short-term assignment exemption** — Foreigners assigned to Korea by a foreign employer for up to 5 years may qualify for partial non-taxation or flat-rate options. Requirements are strict and change annually — consult a tax accountant for your case.

Frequently asked questions

How is resident status determined?

Meeting either ① address in Korea or ② 183+ days within one taxable year is enough. Beyond days, family residence, occupation, and assets are considered — if your center of life is Korea, you may be a resident with fewer days. For precise determination, consult NTS 1588-0560 (foreigner income tax helpline) or a tax accountant.

I already pay taxes at home — do I have to pay again in Korea?

Residents must in principle report global income to Korea, but taxes already paid abroad are deductible via the Foreign Tax Credit — only the higher-rate difference is paid in Korea. Under tax treaties, certain income is taxed in only one country. Check the relevant treaty between your country and Korea.

I'm an employee — do I need to file comprehensive income tax?

If you only have employment income, year-end settlement (Jan–Feb) suffices and no May filing is needed. May filing is required if: ① you have other income (rental, lectures, interest, dividends), ② business or freelance income, ③ employment income from two or more companies, or ④ as a resident, foreign income.

Do non-residents have to file in Korea?

Non-residents are taxed only on Korea-source income via a flat 19% withholding; the payer handles it, so usually no further filing is needed. If you have Korean real estate rental/transfer/business income, you may elect aggregated taxation. Home-country income does not need to be filed in Korea.

Can I use Hometax in English?

Hometax (hometax.go.kr) offers an English mode, and the foreigner income tax filing pages are in English. Guides are also at NTS Global (nts.go.kr/english). The NTS 1588-0560 foreigner income tax helpline answers in English.

Does the tax differ by visa (F-2, F-5, F-6, etc.)?

Tax depends on resident/non-resident status and income type, not visa class. F-2/F-5/F-6 long-term residents generally qualify as residents, with the same progressive rates as nationals (6–45%). Short-term visas (B-2, C-3, D-3) are more likely non-resident.

Is there a short-term assignee exemption?

Foreigners assigned to Korea by a foreign employer for up to 5 years may qualify for partial non-taxation or flat-rate options on some compensation. Requirements are strict and change annually — consult a tax accountant or HR.

What if I don't file?

Skipping the May filing triggers a 20% non-filing penalty plus late-payment interest (~8.03%/year). Residents who omit foreign income face additional offshore-tax-evasion penalties (up to 40% + possible criminal liability). Unpaid tax can also affect future visa renewal and permanent residence — file on time.

Related tools and guides

• → Comprehensive income tax calculator
• → Salary take-home calculator
• → Foreigner visa types & renewal guide
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