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Diamond City Weekly

Living in Korea, explained properly.

Visas, banking, phone plans, taxes and housing — written for people who actually have to do it, and sourced from the published criteria.

Tax

Does South Korea Tax Foreigners? Income Tax Rules for Expats

Yes — South Korea taxes foreigners on Korean-source income, and tax residents also pay on worldwide income. Resident rule (183 days), 2025 progressive rates, local income tax and withholding explained.

does south korea pay taxes — Read guide

What's in this guide

  • South Korea taxes foreigners on income earned from Korean sources, so most expats working here pay Korean income tax.
  • You are a tax resident if you have a domicile or live in Korea for 183 days or more, and residents are taxed on worldwide income.
  • Rates are progressive from 6% to 45%, plus a 10% local income tax, and employers normally withhold tax each month.

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