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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

Korea Resident vs Non-Resident Tax: The 183-Day Test and What You Pay

How Korea decides whether you are a tax resident (183-day domicile or place of residence rule), what residents versus non-residents are taxed on, and the 19% flat rate option for foreign workers.

korea resident vs non resident tax — Read guide

What's in this guide

  • Korea's Income Tax Act defines a resident as anyone with a domicile or place of residence in Korea for at least 183 days; everyone else is a non-resident.
  • Residents are taxed on worldwide income, while non-residents are taxed only on Korean-source income under Article 119.
  • The 183-day test is separate from the 19% flat income tax rate that foreign workers are allowed to choose for up to 20 years from their start date.

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