South Korea

Eastern Asia · KR · 97 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• having a domicile in Korea (general living relationship such as family, assets, etc. located in Korea)
• maintaining a place of residence in Korea for at least 183 days in a tax year
• maintaining a place of residence in Korea for 183 consecutive days over two tax years (for tax years beginning on or after 1 January 2026)
• having an occupation that generally requires residence in Korea for at least 183 days
• being deemed to reside in Korea for 183 days or more in a tax year by accompanying family in Korea or by retaining substantial assets in Korea
• being treated as resident where general living relationship (family and property) remains in Korea, even if working and staying abroad for more than 183 days

Korea does not tax based purely on citizenship, but residence can continue if your domicile, family or substantial assets remain in Korea, so simply spending fewer than 183 days abroad may not be enough to break residency cleanly.

Source: National Tax Service (via OECD and PwC summaries of the Individual Income Tax Law)

Tax treaty network (99)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.