South Korean individual tax context

Domicile or residence, not nationality alone

Residence can arise from a Korean domicile or a Korean place of residence for at least 183 days. Domicile is assessed using living relationships, including family and property; occupations requiring prolonged Korean residence and specified family circumstances can establish deemed domicile. Fewer than 183 days does not alone establish non-residence.

Counting residence across tax years

The current decree includes continuous residence of at least 183 days spanning two taxable periods. Residence is counted from the day after arrival through departure; qualifying temporary absences can count too. This is not solely a calendar-year physical-presence test, and special rules govern qualifying temporary visits by overseas Koreans.

Worldwide income and the foreign-resident exception

Residents are taxed on income within the Act, including foreign income. For foreign-national residents whose Korean domicile or residence totals no more than five years in the ten years ending with the relevant tax period, foreign-source income is taxable only when paid in or remitted to Korea. This exception does not extend to Korean nationals or exempt Korean-source income.

Nonresidents retain Korean-source obligations

Nonresidents are taxable on Korean-source income classified in Article 119. Non-residence therefore does not mean exemption from Korean income tax; source classification and the income category remain necessary.

Official treaty lookup

The National Tax Service provides a jurisdiction-by-jurisdiction treaty directory. Cross-border cases require checking the applicable treaty and its conditions; this profile does not establish an individual's treaty residence, reduced rate or exemption.