Taxes in Korea for Foreigners
Last verified: September 22, 2026 · Source-verified
Korean tax becomes much easier once you identify which stage of the system you are dealing with.
A salaried employee checking a monthly payslip, a freelancer seeing 3.3% withheld, someone preparing a May return and a resident with overseas income do not have the same tax problem.
Choose your situation below. Each guide owns one decision and carries it through to the next action.
South Korean 50,000 won banknote · Bank of Korea / Wikimedia Commons
You receive a Korean salary:
Start with monthly withholding and net pay.
It is year-end settlement season:
Check deductions, documents and whether money is due or refunded.
You are considering the foreign-worker flat tax:
Compare the flat method with progressive taxation using your own income and deductions.
A client deducts 3.3%:
Find out what that withholding means and whether a May return follows.
You are not sure whether you need to file in May:
Start with your income types and what was already settled.
You have overseas income or tax paid abroad:
Resolve tax residency first, then check the treaty and foreign tax credit.
You are leaving Korea:
Save the records and finish any open filing or refund work.
If you are paid a salary in Korea
Start here to understand monthly withholding, progressive income-tax rates and why net pay is lower than the salary written in your employment agreement.
Use this guide when your employer asks for deduction documents or when you need to understand the year-end settlement and any refund or additional payment.
If you are choosing a tax method
The foreign-worker flat tax can be useful for some employees and worse for others. Compare it with progressive taxation before choosing.
If you freelance or receive 3.3% withholding
Read this first when a Korean client says it will deduct 3.3%. For qualifying business income, the amount is commonly withholding rather than your final annual tax bill.
Use this guide if you need to decide whether to file in May, particularly when you have business income, multiple employers or income that year-end settlement did not finish.
If your income crosses borders
Start here when you are unsure whether Korea treats you as a resident or nonresident. The answer changes which income Korea may tax.
Use this after residency is clear if the same income touches Korea and another country, foreign tax has already been paid or a treaty may limit withholding.
If you are leaving Korea
Use this before departure to collect withholding records, check unfinished returns and refunds, and preserve access to Korean tax documents you may need overseas.
The Korean tax year in one view
| When | What may be happening |
|---|---|
| Every payday | Salary withholding or other income withholding |
| Around year-end and early the following year | Employee year-end tax settlement |
| May of the following year | Ordinary Global Income Tax filing season for taxpayers who must file |
| When leaving a job | Employer wage-tax settlement may be required |
| When moving abroad | Residency, pending returns, records and refund issues may need review |
Deadlines can change by tax year and taxpayer category. Use the current National Tax Service notice for the year you are filing.
Three tax terms worth recognizing
Year-end settlement — an employer's annual wage-tax reconciliation
Global Income Tax — the annual individual income-tax return for income subject to comprehensive taxation
These are different stages. Seeing tax deducted from a payment does not by itself mean your annual Korean tax is finished.
Video: Korea tax procedures for foreign workers
This English-language Arirang News report gives a simple overview of Korea's tax process for foreign workers. Use the current NTS sources below for today's rates, deductions and filing rules.
Official starting points
- National Tax Service — English
- NTS — Individual Income Tax and Benefit Guide for Foreigners 2026
- HomeTax
- Find Your District Tax Office