How many days make you tax resident in South Korea?

183 days A place of residence in Korea for 183 days or longer in one taxable period makes you tax resident in South Korea, and residents are taxed on worldwide income. Days are not the only route in: Income Tax Act Article 1-2(1)1: a resident is an individual who has a DOMICILE in Korea or a place of RESIDENCE in Korea for 183 days or longer. NTS: "A domicile means a place where one's living is based, and is determined objectively based on the existence of family members who share a livelihood, the existence of assets in Korea, whether one holds a job in Korea, etc. A place of residence refers to a place in which one has dwelt for an extended period where general living activities such as those that would take place within a domicile do not take place." DEEMED DOMICILE — a taxpayer is deemed to have a domicile in Korea where they have an occupation which requires them to reside in Korea for 183 days or longer, or where they have family members sharing a livelihood in Korea and are deemed to reside in Korea for 183 days or longer due to their occupation or assets held in Korea. Any individual other than a resident is a non-resident, liable only on domestic-source income. The taxable period is shortened to the date of death, or to the date of departure where a resident emigrates. Checked 18 August 2026 against nts.go.kr.

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, A place of residence in Korea for 183 days or longer in one taxable period.

Yes — once you are tax resident in South Korea, worldwide income falls in scope, subject to double-tax treaties. FIVE-YEAR EXPATRIATE LIMITATION, Income Tax Act Article 3(1): for a foreign resident whose domicile or place of residence in Korea totals five years or less in the ten years before the end of the relevant taxable period, tax is imposed on foreign-source income ONLY to the extent it is paid in Korea or remitted to Korea. Applies to income accrued on or after 1 January 2009. 19% FLAT-TAX ELECTION, Restriction of Special Taxation Act Article 18-2(2): a foreign executive or employee (excluding daily workers) who FIRST STARTS WORK IN KOREA ON OR BEFORE 31 DECEMBER 2026 may elect to have wage and salary income taxed at 19%, for tax periods ending within 20 YEARS of the first day of work. The election includes otherwise non-taxable income in the base and forfeits all deductions, exemptions and tax credits; it is compared against the progressive rates and may be claimed retroactively by attaching the application to a finalised return. Excluded where the work is provided to a specially related enterprise other than a prescribed foreign-invested company. Separately, qualifying foreign engineers and researchers get a 50% income tax reduction for 10 years from first employment in Korea, with a sunset of 31 December 2026.

FIVE-YEAR EXPATRIATE LIMITATION, Income Tax Act Article 3(1): for a foreign resident whose domicile or place of residence in Korea totals five years or less in the ten years before the end of the relevant taxable period, tax is imposed on foreign-source income ONLY to the extent it is paid in Korea or remitted to Korea. Applies to income accrued on or after 1 January 2009. 19% FLAT-TAX ELECTION, Restriction of Special Taxation Act Article 18-2(2): a foreign executive or employee (excluding daily workers) who FIRST STARTS WORK IN KOREA ON OR BEFORE 31 DECEMBER 2026 may elect to have wage and salary income taxed at 19%, for tax periods ending within 20 YEARS of the first day of work. The election includes otherwise non-taxable income in the base and forfeits all deductions, exemptions and tax credits; it is compared against the progressive rates and may be claimed retroactively by attaching the application to a finalised return. Excluded where the work is provided to a specially related enterprise other than a prescribed foreign-invested company. Separately, qualifying foreign engineers and researchers get a 50% income tax reduction for 10 years from first employment in Korea, with a sunset of 31 December 2026. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.