외국인을 위한 한국 소득세와 비자 가이드

행정사의 팁

• Elect the 19% flat rate if your annual income from Korean employment exceeds approximately KRW 88 million — run both calculations before deciding, as the break-even changes with deductions.

• The 5-year flat rate clock starts from your first year of Korean employment income — track this carefully, as missing the window costs significantly in tax efficiency.

• Submit your 연말정산 (year-end settlement) receipts on time in January — late submissions cannot be retroactively processed by your employer.

• Use the National Tax Service's Hometax (hometax.go.kr) to check your income history, deduction eligibility, and file your own return — an English interface is available.

• F-1-D digital nomads: you are a tax resident after 183 days — your foreign-source income becomes taxable in Korea. Korean tax paid is typically creditable against your home country tax liability.

• If you are a US citizen: consult a dual-qualified CPA (both US and Korean) — the US-Korea tax treaty does not exempt you from US filing obligations.

• When leaving Korea permanently, apply for a National Pension lump-sum refund (일시반환금) at the NPS (국민연금공단) — this is often a significant amount after several years of contributions.

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저희 전문가들은 외국인을 위한 한국 소득세와 비자 가이드 사례를 정기적으로 처리하며 한국 출입국관리소가 요구하는 사항을 정확히 알고 있습니다.