Are you a resident — 183 days is the dividing line
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)
Tax calculation differs depending on how long you've stayed in Korea. Whether you can receive deductions is decided by this.
📌 Key points
Those who have an address in Korea or a place of residence for 183 days or more are considered residents. The period of residence is counted from the day after entry to the day of departure. 183 days can be counted in two ways — 183 days or more within a single year, or 183 days or more continuously spanning two years. In other words, if you entered in July and stayed until March of the following year, neither calendar year reaches 183 days on its own, but counted continuously it exceeds it.
📍 Where to go
The tax office with jurisdiction over your address. National Tax Service consultation: 126; English-language consultation for foreigners: 1588-0560.
⚠️ Things to watch out for
If you become a non-resident, you cannot receive deductions for family members other than yourself, or most special deductions and the child tax credit. If it's clear you left briefly for tourism or medical treatment, that period abroad is still counted as time spent in Korea. Which category you fall into is not determined solely by the number of days you stayed — where your family lives and where your assets are also matter. If you're unsure, ask the tax office or 1588-0560 — we cannot make this determination for you.
See also
Basis
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This content was checked on 2026-09-10.