Resident tax — foreigners pay only after 1 year of registration
This page is machine translated from Ieumi's guide written in Korean. If the meaning is confusing, please look at the Korean original text. View original text (Korean)
This is a small tax paid once a year in August. If it hasn't been 1 year since your alien registration date, you have no obligation to pay it.
Deadline
The payment period is every year from August 16 to August 31. The tax base date is July 1, and where you lived on that date determines which city/county/district you pay to.
📌 Key points
Article 75(1)(4) of the Local Tax Act excludes "foreigners for whom 1 year has not yet passed since the date of alien registration under Article 31 of the Immigration Act" from taxpayer status. And the "address" referred to here is the place of stay under the Immigration Act — the address recorded on your alien registration card. Only the head of household pays; other family members in the same household do not. Minors and basic livelihood security recipients are also excluded.
📞 Contact
The tax division of your city/county/district office. For local tax consultation, call 110 (no area code); online, use Wetax (wetax.go.kr).
Foreigners can sign up for Wetax too. However, simple authentication like Naver or Kakao is not available — sign-up and login only work with a public certificate or financial certificate, according to Wetax's FAQ. If you don't have a certificate, you can use "Quick Payment" on the homepage with the electronic payment number from your bill to pay without logging in, or you can go to your city/county/district office. When entering your name, it must be in capital letters exactly as on your passport, including spacing, or the search will fail. Service hours are not 24 hours either — electronic civil service is 06:00–24:00, and payment is 00:30–23:30.
⚠️ Things to watch out for
The tax amount is set by local government ordinance, but the law caps it at 10,000 won (up to 15,000 won if requested by residents). Local education tax is added on top. The exact amount depends on your city/county/district ordinance, so check your bill or Wetax.
❗ What happens if you don't
Not paying results in an added surcharge and remains as an arrears. Local tax arrears become a disadvantage in immigration matters such as extending your period of stay, and are also considered in naturalization screening.
See also
Basis
- 지방세법 제75조제1항제4호·제78조제1항·제79조제2항제3항 — 법제처 API 원문 대조 2026-09-10 (MST 282559, 시행 2026-07-01)
- 위택스 자주묻는질문 「외국인」 7건 https://www.wetax.go.kr/tcp/wtg/J040201M01.do — 실물 확인 2026-09-11 (답변 등록일 2026-03-25)
This content was checked on 2026-09-11.