The Law To Know

← All countries

Tax residency in South Korea

South Korea treats you as a tax resident mainly by a day count of about six months.

Updated October 2026. Spotted a mistake? Tell us.

Read this first. This guide gives the general residence test in each country's income tax law, from our own knowledge, with the main day counts. Day counts and tests are reformed from time to time, special regimes and treaties change the result, and tax residency has serious consequences, so check the tax authority and ask a qualified adviser. It is not tax or legal advice, and it does not suggest how to avoid tax.

The day test

A 183-day test

183 days or more of residence.

Other tests that can make you resident

A domicile in Korea: a home and a job there, or a family.

The '183-day rule' in tax treaties is a different test

Most tax treaties say that a visitor who works in a country for less than 183 days in a 12-month period, is paid by an employer outside it and whose pay is not charged to a local branch, is taxed only in their home country. That rule tells you where a visiting employee's pay is taxed. It does not tell you where you are a tax resident, which is decided by each country's own test, listed here.

What to remember anywhere

  • You can be resident in two countries at once. Each country applies its own test, so two can claim you. Most tax treaties settle it with a tie-breaker in this order: where you have a permanent home, then where your personal and economic ties are closest (centre of vital interests), then where you habitually live, then your nationality.
  • Count the days the way the country does. Some count any part of a day, some count the day you are present at midnight, some count arrival and departure days, and some count days in any 12 months rather than a calendar year. Keep a record of your travel: passport stamps, tickets and bank statements.
  • A home can make you resident without the days. A permanent home that you keep available, a family that stays, or a business you run can make you resident in countries that look at ties, whatever the day count.
  • Leaving is not always the end. Some countries keep taxing you for years after you leave unless you break your ties, and some tax citizens wherever they live. The United States is the best-known example.
  • Ask a tax adviser before you rely on a day count. Residence decides which country taxes your worldwide income, and the consequences can be large. A day count here is a starting point, not a plan.

Take it further

Support this free tool

This guide is free, and it takes a lot of careful work to build and keep up to date. If it helped you, you can leave a small contribution. No account is needed, and nothing is sold to you.

A one-time card payment through Stripe. It is a contribution, not a purchase, and it is not tax-deductible.

More about South Korea

Sources

For the exact rule, use South Korea’s income tax law and its tax authority, which are the authority.

Other countries

ArgentinaAustraliaAustriaBelgiumBrazilBulgariaCanadaChileChinaColombiaCroatiaCyprusCzechiaDenmarkEgyptEstoniaFinlandFranceGermanyGreeceHong KongHungaryIndiaIndonesiaIrelandIsraelItalyJapanKenyaLatviaLithuaniaLuxembourgMalaysiaMaltaMexicoNetherlandsNew ZealandNigeriaNorwayPakistanPeruPhilippinesPolandPortugalRomaniaRussiaSaudi ArabiaSingaporeSlovakiaSloveniaSouth AfricaSpainSwedenSwitzerlandThailandTurkeyUkraineUnited Arab EmiratesUnited KingdomUnited StatesVietnam

TheLawToKnow Tools’s tax residency guide is an educational overview of general rules. It is not tax or legal advice. Report a mistake.