Scope of Salary Income of Foreigner
Scope of Salary Income of Foreigner who is resident of Korea, which is subject to taxation of Korea, is as follows;

According to article 3 of individual income tax act of Korea, when foreigner who is a resident of Korea stays in Korea for more than 5 years during last 10 years, worldwide salary incomes should be reported to Korean tax authorities,

When foreigner who is a resident of Korea stays in Korea for less than 5 years, only salary incomes wired to Korea or paid in Korea should be reported to Korean tax authorities.




  • INAA GROUP
  • Compandben SA
  • High Street Partners
  • Invest Korea
  • Seoul Global Center
  • Knowing about Korea
  • National Tax Service
  • Minstry of Labor
  • National health Insurance
  • National Pension Service
  • Compensation & Welfare Service