How to File Taxes in Korea as a Foreigner: A Practical Guide

How to File Taxes in Korea as a Foreigner

After three years of living in Seoul, I've learned that Korean taxes aren't actually as scary as they seem—you just need the right information. If you're earning income in Korea, whether it's a salary, freelance work, or teaching English, you probably need to file taxes. Let me walk you through it.

Do You Actually Need to File?

First, figure out if you're a resident (거주자) or non-resident (비거주자) for tax purposes. If you've been in Korea for more than 183 days in a calendar year, you're a resident and need to file on your worldwide income. Non-residents only report Korean-source income.

Most of us working here are residents, so yeah—you're probably filing.

When and Where to File

Tax season runs from May 1-31 each year. This is when you file your 2024 income taxes (2024년 종합소득세 신고). You can file at:

Your local tax office (세무서) — find yours at www.nts.go.kr

Through the NTS website directly using Simple Tax Filing (간단 세금 신고)

Using the Mobile Tax app (모바일 손택스)

With a tax accountant (if you want to pay 200,000-500,000 KRW for help)

I recommend the Mobile Tax app—it's actually user-friendly and available in English.

What Documents You'll Need

Have these ready:

Your ARC card (Alien Registration Card) or passport

Employment contract and salary statements from your employer

Bank statements showing income deposits

Receipts for deductible expenses (if freelancing)

Healthcare and pension contributions records (these might lower your taxes)

Your resident registration (주민등록) info

The Filing Process (Simple Version)

Here's what you actually do:

Download the Mobile Tax app or log into www.nts.go.kr with your ARC number

Enter your basic info — visa type, resident status, income sources

Input your 2024 income from all sources (salary, side gigs, investment income)

Claim deductions — healthcare premiums, pension contributions, standard deductions

Submit — the app calculates your refund or amount owed

Pay if you owe, or receive your refund (usually 1-2 weeks later via bank transfer)

Common Tax Rates and What to Expect

Korea uses a progressive tax system. If you made 30 million KRW last year, you're looking at roughly 10-15% in total taxes after deductions. If you made 50 million KRW+, closer to 20-25%. Most employers withhold taxes already (원천징수), so you might get a refund—I got back 1.2 million KRW last year.

Pro Tips from Experience

Don't skip it. The NTS (국세청) takes this seriously. Penalties for late filing are about 20% of unpaid taxes.

Keep receipts if you're self-employed—every 10,000 KRW deduction helps.

File early in May. The website gets slow near May 31.

Healthcare premiums count. If you're paying for private insurance, save those receipts.

My Personal Recommendation

Honestly? Use the Mobile Tax app. It takes maybe 20 minutes, it's free, and it asks you everything step-by-step in English. You don't need to hire an accountant unless your situation is super complicated (multiple countries, significant investments, etc.). Three years in, I've never needed one, and my refunds have been solid.

You've got this. Korean bureaucracy looks scarier than it is.