UntildSouth Korea tax — 183-day residence
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.
Source reviewed
South Korea: travel & residency rules
Find the South Korea day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
| Rule | Key numbers | Official reference |
|---|---|---|
| South Korea tax — 183-day residence | 183 days in Korea · domicile can apply sooner | National Tax Service ↗ |
How each rule works
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