Tax-N-Hyetaek » Guides » Korean Income Tax 2026 for Foreigners 🇰🇷 한국어
May 1-31 filing window. Expats, E-2 teachers, F-4 ethnic Koreans, freelancers — what you must file.
📱 Free Calculator (English) →Residents of Korea (in-country 183+ days) are taxed on worldwide income. Non-residents (under 183 days) are taxed only on Korean-source income. E-2 teachers, freelancers receiving 3.3% withholding, business owners, and anyone with side income must file.
Progressive: 6% up to KRW 14M, 15% up to 50M, 24% up to 88M, 35% up to 150M, 38% up to 300M, 40% up to 500M, 42% up to 1B, 45% over 1B. Plus 10% local tax surcharge.
USA, UK, Canada, Australia, and 90+ countries have double-tax treaties with Korea. E-2 teachers from some countries get 2-year exemption (check treaty). File Tax Treaty Resident Certificate at NTS.
Medical expense deduction (above 3% of income), donation deduction, monthly rent deduction (under KRW 70M income), credit card spending deduction, dependent deduction for spouse/children in Korea.
Hometax has limited English. NTS offers free English consultation: 1588-0560 (English line). Tax-N-Hyetaek (this app) provides English calculator. Tax accountants charge KRW 200-500K for full filing service.
A. Yes, unless your home country has a teacher exemption treaty (USA: first 2 years, UK: first 2 years, Canada: case-by-case). File treaty certificate at NTS to claim.
A. Same as Korean freelancers — 3% income tax + 0.3% local tax = 3.3% withheld upfront. File May to recover overpayment. Average refund KRW 500K-2M for foreigners.
A. Hometax has partial English. Tax-N-Hyetaek calculator is fully English. For complex cases hire bilingual tax accountant (search "세무사 영어" or use ATA/Korean Bar.