South Korea tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
South Korea taxes residents on worldwide income. Residency triggers at having a domicile in Korea (defined as the center of life), OR after 183 cumulative days of residence in any 24-month window. Special expat regimes apply for inbound foreign engineers and researchers.
- 183 cumulative days over 24 months triggers residency, slower-burn than calendar-year tests.
- Foreign engineer/researcher concession: flat 19% tax for up to 10 years (with conditions).
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
South Korea considers you a tax resident if you have a domicile or have resided for 183+ days.
South Korea tax residency, FAQ
How many days can I spend in South Korea before becoming a tax resident?
Generally, spending more than 183 days in South Korea during a calendar year can make you a tax resident. South Korea considers you a tax resident if you have a domicile or have resided for 183+ days.
How does South Korea count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does South Korea use?
South Korea measures residency over calendar year (jan 1 – dec 31).
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