Tax residency

South Korea tax — 183-day residence calculator

Korean tax residence can arise from domicile or a qualifying period of residence. Family, occupation, assets and living circumstances can establish domicile before a day threshold is reached.

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Calculate your days

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Your recorded visits

Add visits to this region. Overlapping dates count once.

How this count works

Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

Residence generally follows a domicile or 183 days of residence. Family, occupation or assets can establish a domicile sooner. From 2026, 183 consecutive days spanning two tax years can also make you resident; this calendar-year counter does not test that route.

Read the complete rule explanation →