Question
Do foreign workers in Korea need to pay income tax, and how do they file it?
As of · sources retrieved from official Korean authorities
Foreign workers are subject to Korean income tax on their Korean‑source wages and must complete a year‑end tax settlement by May 31 of the following year (or submit a correction within five years if the tax was mis‑calculated); they file through their employer’s settlement process and can use the NTS withholding‑tax calculator or tax return form. Full details below.
The rule this rests on
Article 131 (2) shall apply mutatis mutandis in relation to timing for withholding income taxes from other income disposed of in accordance with Article 67 of the Corporate Tax Act. [This Article Added by Act No. 10408, Dec. 27, 2010] | Article 145-3 (Year-End Settlement, etc. of Religious Persons’ Income) | | (1) | When a withholding agent who pays income to a religious person and withholds income tax thereon, pays the religious person's income for February of the year immediately following
Article 22 shall apply mutatis mutandis to the notification of the registered data on registration and license tax. Section 3 Registration and License Tax on Licenses | Article 34 (Tax Rates) | | (1) | Tax rates of registration and license tax on a license (hereafter referred to as "registration and license tax" in this Section) shall be in accordance with the following classification: <Amended by Act No. 12153, Jan. 1, 2014> | | | (2) | In applying paragraph (1) to a Special Self-governing
Article 27 shall not apply to a specific foreign corporation falling under any of the following cases: <Amended on Dec. 21, 2021; Dec. 31, 2022> | 1. | Where the income actually earned by a specific foreign corporation as of the end of each business year does not exceed the amount prescribed by Presidential Decree; | | 2. | Where a specific foreign corporation owns a permanent establishment, such as an office, a store, or a factory, that is required for business activities in a country or regi
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Tax liability
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Any foreign worker who earns wage‑salary income in Korea is taxed under the regular progressive income‑tax schedule (the 19 % flat rate only applies to temporary‑staffing agency workers, not to regular foreign employees).
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The same deductions and credits available to Korean residents also apply to foreign workers who are tax residents (stay ≥ 183 days per year).
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When and how to file
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Year‑end tax settlement (연말정산) is the final calculation performed by your employer; the employer must issue the withholding‑tax receipt and any refund or additional tax collection by the end of May for the previous tax year.
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Provide your employer with all required information (dependents, deductions, credit‑card spending, rent, etc.) before the settlement period.
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Use the National Tax Service (NTS) withholding‑tax calculator or the “Report of Deduction·Tax Credit from Income” form to enter amounts; the NTS applies the composite ceiling of ₩25 million for total deductions.
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If you miss the employer settlement or need a correction
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You can file a correction request with the tax office within five years from the end of the month the tax was withheld.
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The tax office must decide on the correction within six months of receiving the request.
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Key deadlines
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Employer‑issued settlement receipt: by May 31 of the year after the taxable period.
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Individual correction request: within five years of the withholding month.
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Where to file / who to contact
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File through your employer’s year‑end settlement process; if you need to file independently, submit the appropriate NTS form at your local district tax office.
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For tax‑related questions, call the National Tax Service at 1350 or the Legal Aid Center at 132.
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For labor or employment issues, call the Labor Office at 1350 or the Foreign Worker Counseling Center at 1577‑0071.
Sources fetched 2026-09-19 · Korean laws change — verify with the issuing authority before acting.