Hometax Guides
Why Is My Income Missing on Hometax?
Common reasons your Korean income does not appear on Hometax, what foreigners should check, and when to ask an employer, payer, or tax office for help.
Read guideGuides
Korea Tax Guides for Foreigners
Who this section is for
Use this guide hub if you are a foreign employee, E-2 teacher, D-2 or D-4 student, freelancer, F-6 resident, or foreign worker trying to understand Korean tax filing, Hometax, refunds, certificates, or visa-related income proof.
Suggested reading order
- Start with whether foreigners pay tax in Korea.
- Review income tax filing basics.
- Check year-end settlement if you are an employee.
- Review 3.3% freelancer withholding if you were paid as a contractor.
- Read Korean tax residency rules for complex or cross-border situations.
- Set up Hometax access before using procedure pages.
Procedures and glossary
For action checklists, use the Korea tax procedures hub. For terms such as Hometax, Global Income Tax, 3.3% tax, and certificate of income, use the Korean tax glossary.
Guide hubs
Income Tax
Understand when foreign workers, freelancers, and residents may need to file Korean income tax.
Year-End Settlement
Learn how employer year-end tax settlement works and when extra filing may still be needed.
3.3% Freelancer Tax
Start with Korean 3.3% withholding tax, refund checks, and May filing basics.
Hometax Guides
Step-by-step guides for signing up, filing, paying, and checking refund status on Hometax.
Tax Documents
Find certificates commonly requested for visa, banking, employment, or income proof.
Visa & Tax
Connect tax residency, income proof, and document preparation for foreigners in Korea.
Expanded guides for 2026
Visa & Tax
Korean Visa Types: Tax Filing, Income Proof, and Hometax Documents
Learn how Korean visa types such as E-2, D-2, D-4, F-6, F-2, F-5 and E-7 may relate to tax filing, income proof, Hometax certificates, and visa extension documents.
Read guide Income Tax
Korea Tax Refund for E-2 Teachers
A cautious guide for E-2 teachers in Korea who want to understand tax refund checks, year-end settlement, Hometax, and filing basics.
Read guide Year-End Settlement
Korea Year-End Settlement Documents for Foreign Workers
A practical checklist of documents foreign workers may need for Korean year-end tax settlement, employer requests, and record keeping.
Read guide Tax Documents
How to Get a Certificate of Income in Korea
Learn what a Korean certificate of income is, when foreigners may need it, and how it connects to Hometax, visas, and income proof.
Read guide 3.3% Freelancer Tax
Korea 3.3% Tax Refund for English Teachers
A guide for English teachers in Korea who had 3.3% tax withheld and want to understand refund checks, filing, and records.
Read guide Visa & Tax
D-2 Student Part-Time Work Tax Guide
A simple tax guide for D-2 students in Korea who have part-time work, tutoring, withholding, or income document questions.
Read guide Visa & Tax
F-6 Visa Income Proof and Tax Documents
A guide to income proof and Korean tax documents that F-6 visa holders or families may need for administrative purposes.
Read guide Visa & Tax
Korea Tax Residency 183-Day Rule for Foreigners
Understand how foreigners should approach Korea tax residency and the commonly discussed 183-day rule without over-simplifying the result.
Read guide Income Tax
Korea Local Income Tax for Foreigners
A simple guide to local income tax in Korea for foreigners, including how it relates to national income tax, payment, and records.
Read guide Hometax Guides
How to Pay Korean Tax from Abroad
A practical guide for foreigners who left Korea or are overseas and need to check Korean tax payment, Hometax access, or records.
Read guide Hometax Guides
Hometax Login Problems for Foreigners
Common Hometax login problems foreigners face in Korea, including name matching, authentication, phone verification, and practical next steps.
Read guide Year-End Settlement
Korean Year-End Settlement vs Tax Filing for Foreigners
Learn the difference between employer year-end settlement and separate income tax filing in Korea for foreign employees and freelancers.
Read guide 3.3% Freelancer Tax
What Is 3.3% Tax in Korea?
A simple explanation of Korea's common 3.3% withholding for freelancers, teachers, contractors, and foreign workers.
Read guide Visa & Tax
Do D-4 Language Students Pay Tax in Korea?
A cautious guide for D-4 language students in Korea who have part-time income, tutoring income, or tax document questions.
Read guide 3.3% Freelancer Tax
Korean Withholding Tax for Foreign Freelancers
A practical guide to Korean withholding tax for foreign freelancers, including 3.3% payments, records, filing checks, and refund cautions.
Read guide Tax Documents
How to Get a Withholding Tax Receipt in Korea
Learn what a Korean withholding tax receipt is, why foreigners may need it, and how to request or check payment records.
Read guide Tax Documents
Korean Tax Documents for Visa Extension
A practical guide to Korean tax documents foreigners may need for visa extension, including income certificates and payment certificates.
Read guide Income Tax
Global Income Tax Filing in Korea for Foreigners
A guide to Korean Global Income Tax filing for foreigners with freelance income, mixed income, multiple payers, or filing questions.
Read guide Income Tax
Korean Tax Refund Timeline for Foreigners
A cautious overview of Korean tax refund timing for foreigners after year-end settlement, Hometax filing, or 3.3% withholding review.
Read guide Hometax Guides
Hometax Guide for Foreigners: What You Can Do Online
A practical overview of what foreigners can use Hometax for, including filing, certificates, tax payment, refund checks, and records.
Read guide Tax Documents
Korean Tax Glossary for Foreigners
A plain-English glossary of Korean tax terms foreigners often see on Hometax, payslips, certificates, and visa document requests.
Read guide Visa & Tax
D-8 Investor Visa Tax and Business Records in Korea
A practical D-8 investor visa record checklist connecting Korean business registration, investment funds, VAT, financial statements, payroll, and tax-payment certificates.
Read guide Tax Documents
How to File Korean Tax by Proxy with a Power of Attorney
How foreigners can prepare a Korean power of attorney for tax-office filings and certificates, choose a representative, protect personal data, and verify completion from abroad.
Read guide 3.3% Freelancer Tax
How to Close a Freelance Business in Korea: Tax Checklist
A step-by-step tax checklist for foreign freelancers closing a Korean business registration, covering closure reporting, final VAT, annual income tax, assets, invoices, records, and certificates.
Read guide Year-End Settlement
Is Employer-Paid Housing Taxable in Korea for Foreign Workers?
How foreign workers should review employer-provided housing, rent reimbursements, deposits, utilities, and relocation benefits for Korean payroll and year-end settlement.
Read guide Income Tax
Korea Tax Penalties for Late Filing and Late Payment
What foreigners should know about Korean late-filing, underreporting, and late-payment penalties, and how prompt correction and documented review can reduce further risk.
Read guide 3.3% Freelancer Tax
Korea VAT Zero Rating for Exported Services by Freelancers
When a Korea-based freelancer's overseas services may qualify for zero-rated VAT, what evidence matters, and why a foreign client or foreign-currency payment alone is not enough.
Read guide Income Tax
How to Convert Foreign Income to KRW for Korean Tax
How foreign residents can convert salary, freelance, investment, and other foreign-currency income into Korean won using consistent dates, rates, and evidence for Korean tax filing.
Read guide Income Tax
Acquisition Tax When Foreigners Buy Property in Korea
A guide to Korean acquisition tax for foreign property buyers, including the tax base, home-count and use factors, local surtaxes, reporting, payment, and purchase records.
Read guide Income Tax
Rental Income Tax in Korea for Foreign Property Owners
How foreign owners of Korean property should organize rental income, deposits, expenses, residence status, and annual Korean tax filing.
Read guide Income Tax
Stock Options and RSUs Tax in Korea for Foreign Employees
A practical guide to Korean tax questions for foreign employees with stock options or RSUs, including taxable events, work-country allocation, payroll, foreign tax credits, and sale records.
Read guide 3.3% Freelancer Tax
Business Income vs Other Income in Korea for Foreigners
How foreigners in Korea can distinguish recurring business income from one-off other income, and why the classification affects expenses, withholding, records, and May tax filing.
Read guide Income Tax
Korea Foreign Trust Reporting for Foreign Residents (2026)
A 2026 guide to Korea's new foreign trust reporting rules for foreign residents, including who should review the duty, what information is reported, and how it differs from foreign financial account reporting.
Read guide 3.3% Freelancer Tax
Bookkeeping Requirements in Korea for Foreign Freelancers
A practical Korean bookkeeping guide for foreign freelancers and sole proprietors, covering ledgers, evidence, expense records, filing methods, and retention.
Read guide Income Tax
Korean Tax Audit Preparation for Foreigners
How foreign individuals and small business owners can respond to a Korean tax inquiry or audit by preserving deadlines, records, translations, and explanations.
Read guide Hometax Guides
Electronic Tax Invoices in Korea for Foreign Businesses
How foreign-owned businesses should handle Korean electronic tax invoices, including who issues them, required fields, timing, Hometax, corrections, and penalties.
Read guide Hometax Guides
Korea VAT Filing Deadlines for Foreign Business Owners
A filing calendar for foreign business owners in Korea, explaining VAT taxable periods, general and simplified taxpayers, payment, refunds, and preparation.
Read guide Income Tax
Korean Pension Income Tax for Foreigners
How foreigners should review Korean pension income tax, including National Pension, private pension accounts, lump sums, withholding, residence, and treaties.
Read guide Income Tax
Korean Stock Capital Gains Tax for Foreigners
A practical overview of Korean stock capital gains tax for foreign residents and non-residents, including share type, ownership, treaties, filing, and records.
Read guide Hometax Guides
How to Amend a Korean Tax Return and Claim a Refund
How foreigners can correct a Korean tax return, distinguish an additional-tax amendment from a refund claim, and organize evidence before filing.
Read guide Year-End Settlement
Housing Loan and Mortgage Tax Deductions in Korea
A cautious guide to Korean housing loan and mortgage deductions for foreign employees, including residence, ownership, loan, and document tests.
Read guide Year-End Settlement
Donation Tax Credit in Korea for Foreign Workers
How Korea's donation tax credit works for foreign employees, including eligible organizations, receipt checks, categories, limits, and carryforwards.
Read guide Year-End Settlement
Pension Savings and IRP Tax Credit in Korea for Foreigners
A guide for foreign workers considering Korea's pension savings and IRP tax credit, including year-end settlement, contribution records, and withdrawal tradeoffs.
Read guide Year-End Settlement
Medical Expense Tax Credit in Korea for Foreign Workers
A practical guide to Korea's medical expense tax credit for foreign employees, including eligible family costs, missing Hometax data, thresholds, and records.
Read guide Income Tax
Non-Resident Income Tax in Korea for Foreigners
How Korean income tax works for non-resident foreigners, including Korean-source income, withholding, filing, tax treaties, and residence-status checks.
Read guide Income Tax
Capital Gains Tax on Korean Property for Foreigners
A practical guide to Korean capital gains tax when a foreigner sells Korean property, including residence, basis, deductions, withholding, and deadlines.
Read guide Income Tax
Inheritance and Gift Tax in Korea for Foreigners
A cautious guide to Korean inheritance and gift tax for foreigners, including residence, asset location, valuation, filing deadlines, and cross-border records.
Read guide Income Tax
Interest and Dividend Tax in Korea for Foreigners
How Korean and overseas interest and dividends may be taxed for foreign residents and non-residents, including withholding, aggregation, and treaties.
Read guide Tax Documents
Korean Tax ID (TIN) for Foreigners
Which number can serve as a Korean taxpayer identification number for a foreigner, including foreigner registration, business registration, and passport cases.
Read guide 3.3% Freelancer Tax
Simple vs Standard Expense Rate in Korea for Freelancers
A guide to Korea's simple and standard expense-rate methods for foreign freelancers, including eligibility, differences, records, and filing cautions.
Read guide 3.3% Freelancer Tax
Simplified vs General VAT Taxpayer in Korea
How foreign business owners in Korea should compare simplified and general VAT taxpayer status, invoices, input tax, filing, and business customers.
Read guide 3.3% Freelancer Tax
Deductible Business Expenses for Foreign Freelancers in Korea
How foreign freelancers in Korea should identify, document, and separate deductible business expenses for global income tax filing.
Read guide Income Tax
Korea Tax Treaties and Double Taxation for Foreigners
A practical guide to Korea tax treaties, treaty residence, income articles, exemption and reduced-rate claims, and relief from double taxation.
Read guide Income Tax
Foreign Financial Account Reporting in Korea
A 2026 guide to Korea's foreign financial account report, including the KRW 500 million threshold, foreign-resident exemptions, crypto, and June filing.
Read guide Income Tax
Foreign Tax Credit in Korea for Foreign Residents
How Korea's foreign tax credit can reduce double taxation for foreign residents, including qualifying tax, credit limits, exchange rates, and documents.
Read guide Income Tax
Korea Income Tax Rates and Brackets for Foreigners
A plain-English guide to Korea's progressive income tax rates, taxable income, local income tax, withholding, and the foreign-worker flat tax option.
Read guide Income Tax
Remote Work in Korea for a Foreign Company: Tax Guide
How remote work from Korea for an overseas employer can affect tax residency, Korean-source salary, payroll, treaties, foreign tax credits, and records.
Read guide Income Tax
Korea Crypto Tax for Foreigners: 2026 and 2027 Guide
What foreign residents should know about Korea crypto tax in 2026, the planned 2027 start, cost records, overseas accounts, and reporting.
Read guide Visa & Tax
Digital Nomad Visa Tax in Korea: 2026 Guide
A practical 2026 tax guide for Korea digital nomad visa holders, including tax residency, foreign salary, treaties, and records to keep.
Read guide Income Tax
Creator and YouTuber Tax in Korea for Foreigners
A tax guide for foreign creators in Korea earning from YouTube, platforms, sponsorships, affiliates, courses, or online services.
Read guide Hometax Guides
Korean Tax Notices and Letters for Foreigners
How foreigners should read and respond to Korean tax notices, payment letters, refund notices, or correction requests.
Read guide 3.3% Freelancer Tax
Business Registration for Foreign Freelancers in Korea
A cautious guide for foreign freelancers in Korea who are asked about business registration, Hometax records, invoices, and tax filing.
Read guide 3.3% Freelancer Tax
VAT Guide for Foreign Freelancers in Korea
A cautious introduction to Korean VAT questions for foreign freelancers, contractors, creators, and small business owners.
Read guide Year-End Settlement
Dependent Deductions for Foreign Workers in Korea
What foreign workers should check before claiming dependent-related deductions during Korean year-end settlement or tax filing.
Read guide Year-End Settlement
Insurance and Pension Deductions in Korea for Foreign Workers
How foreign workers should understand insurance, pension, and deduction records during Korean year-end settlement.
Read guide Year-End Settlement
Cash Receipt and Credit Card Deductions in Korea for Foreigners
A guide to cash receipts, credit card spending, and year-end settlement deduction checks for foreign workers in Korea.
Read guide Year-End Settlement
Monthly Rent Tax Deduction in Korea for Foreigners
What foreign workers should know about Korean monthly rent tax deduction or rent-related year-end settlement documents.
Read guide Year-End Settlement
Job Change and Year-End Settlement in Korea for Foreigners
What foreign workers should check when changing jobs in Korea before year-end settlement, tax filing, refunds, or income proof.
Read guide Income Tax
Severance Pay Tax in Korea for Foreigners
A practical guide to how foreigners should think about Korean severance pay, tax withholding, final payslips, and records after leaving a job.
Read guide Year-End Settlement
Korea Tax Filing With Multiple Employers for Foreigners
A guide for foreigners in Korea who had two employers, changed jobs, or received salary from more than one workplace during the tax year.
Read guide Hometax Guides
How to Visit a Korean Tax Office as a Foreigner
What foreigners should prepare before visiting a Korean tax office for filing, certificates, refund questions, missing income, or Hometax problems.
Read guide Tax Documents
Hometax Fact Certificate Guide for Foreigners
A practical guide to Korean fact certificates on Hometax, including when foreigners may be asked for business, income, or filing-related proof.
Read guide Tax Documents
Korea Tax Payment Certificate for Foreigners
Learn what a Korean tax payment certificate is, when foreigners may need it, and how it differs from income proof or withholding records.
Read guide Visa & Tax
E-7 Visa Tax Documents and Income Proof in Korea
Learn which Korean tax documents E-7 workers may need for visa extension, income proof, Hometax records, and employer paperwork.
Read guide Visa & Tax
F-2-7 Visa Income Proof and Tax Records in Korea
A practical guide to income proof, tax records, Hometax certificates, and common document checks for foreigners preparing F-2-7 visa paperwork in Korea.
Read guide Income Tax
Korea Tax Filing for Foreigners With Side Income
A guide for foreign employees in Korea who also have freelance, tutoring, online, or side income outside their main job.
Read guide Income Tax
Korea Tax Treaty Exemption for Foreign Teachers
Understand when foreign teachers in Korea may need to ask about tax treaty exemption, employer forms, residency, timing, and official confirmation.
Read guide Income Tax
Korean Tax vs National Pension and Health Insurance for Foreigners
Understand the difference between income tax, local income tax, national pension, and health insurance deductions on Korean payslips.
Read guide Tax Documents
Leaving Korea Tax Checklist for Foreigners
Before leaving Korea, check tax filing, refunds, Hometax access, payment records, pension, health insurance, and documents you may need later.
Read guide Income Tax
Missed the May Tax Filing Deadline in Korea?
What foreigners should check after missing Korea's May income tax filing deadline, including records, payment, refunds, Hometax access, and professional help.
Read guide Visa & Tax
Do Foreigners Report Overseas Income in Korea?
Learn when overseas income may matter for foreigners in Korea, including tax residency, Korean-source income, foreign-source income, and treaty questions.
Read guide Hometax Guides
Why Is My Income Missing on Hometax?
Common reasons your Korean income does not appear on Hometax, what foreigners should check, and when to ask an employer, payer, or tax office for help.
Read guide Visa & Tax
Korean Visa Types: Tax Filing, Income Proof, and Hometax Documents
Learn how Korean visa types such as E-2, D-2, D-4, F-6, F-2, F-5 and E-7 may relate to tax filing, income proof, Hometax certificates, and visa extension documents.
Read guide Tax Documents
How to Get a Certificate of Income in Korea
Learn what a Korean certificate of income is, when foreigners may need it, and how it connects to Hometax, visas, and income proof.
Read guide Visa & Tax
Do D-4 Language Students Pay Tax in Korea?
A cautious guide for D-4 language students in Korea who have part-time income, tutoring income, or tax document questions.
Read guide Visa & Tax
D-2 Student Part-Time Work Tax Guide
A simple tax guide for D-2 students in Korea who have part-time work, tutoring, withholding, or income document questions.
Read guide Income Tax
Global Income Tax Filing in Korea for Foreigners
A guide to Korean Global Income Tax filing for foreigners with freelance income, mixed income, multiple payers, or filing questions.
Read guide Visa & Tax
F-6 Visa Income Proof and Tax Documents
A guide to income proof and Korean tax documents that F-6 visa holders or families may need for administrative purposes.
Read guide Hometax Guides
Hometax Guide for Foreigners: What You Can Do Online
A practical overview of what foreigners can use Hometax for, including filing, certificates, tax payment, refund checks, and records.
Read guide Hometax Guides
Hometax Login Problems for Foreigners
Common Hometax login problems foreigners face in Korea, including name matching, authentication, phone verification, and practical next steps.
Read guide 3.3% Freelancer Tax
Korea 3.3% Tax Refund for English Teachers
A guide for English teachers in Korea who had 3.3% tax withheld and want to understand refund checks, filing, and records.
Read guide Income Tax
Korea Local Income Tax for Foreigners
A simple guide to local income tax in Korea for foreigners, including how it relates to national income tax, payment, and records.
Read guide Income Tax
Korea Tax Refund for E-2 Teachers
A cautious guide for E-2 teachers in Korea who want to understand tax refund checks, year-end settlement, Hometax, and filing basics.
Read guide Visa & Tax
Korea Tax Residency 183-Day Rule for Foreigners
Understand how foreigners should approach Korea tax residency and the commonly discussed 183-day rule without over-simplifying the result.
Read guide Year-End Settlement
Korea Year-End Settlement Documents for Foreign Workers
A practical checklist of documents foreign workers may need for Korean year-end tax settlement, employer requests, and record keeping.
Read guide Tax Documents
Korean Tax Documents for Visa Extension
A practical guide to Korean tax documents foreigners may need for visa extension, including income certificates and payment certificates.
Read guide Tax Documents
Korean Tax Glossary for Foreigners
A plain-English glossary of Korean tax terms foreigners often see on Hometax, payslips, certificates, and visa document requests.
Read guide Income Tax
Korean Tax Refund Timeline for Foreigners
A cautious overview of Korean tax refund timing for foreigners after year-end settlement, Hometax filing, or 3.3% withholding review.
Read guide 3.3% Freelancer Tax
Korean Withholding Tax for Foreign Freelancers
A practical guide to Korean withholding tax for foreign freelancers, including 3.3% payments, records, filing checks, and refund cautions.
Read guide Hometax Guides
How to Pay Korean Tax from Abroad
A practical guide for foreigners who left Korea or are overseas and need to check Korean tax payment, Hometax access, or records.
Read guide 3.3% Freelancer Tax
What Is 3.3% Tax in Korea?
A simple explanation of Korea's common 3.3% withholding for freelancers, teachers, contractors, and foreign workers.
Read guide Year-End Settlement
Korean Year-End Settlement vs Tax Filing for Foreigners
Learn the difference between employer year-end settlement and separate income tax filing in Korea for foreign employees and freelancers.
Read guide Tax Documents
How to Get a Withholding Tax Receipt in Korea
Learn what a Korean withholding tax receipt is, why foreigners may need it, and how to request or check payment records.
Read guide Income Tax
Do Foreigners Have to Pay Taxes in Korea?
A simple guide to when foreigners in Korea may need to pay or file income tax, based on income type, residency, and work situation.
Read guide 3.3% Freelancer Tax
Korea 3.3% Tax Refund Guide for Foreign Freelancers
Understand Korean 3.3% withholding tax for foreign freelancers, refund checks, filing steps, Hometax records, and common mistakes.
Read guide Income Tax
Korea Flat Tax Rate for Foreign Workers
A cautious guide to Korea's flat tax option for some foreign workers, including eligibility checks, tradeoffs, and professional review.
Read guide Hometax Guides
How to Sign Up for Hometax as a Foreigner
A practical guide for foreigners who need Hometax access for Korean tax filing, certificates, refund checks, and payment records.
Read guide Income Tax
Korea Income Tax Filing Guide for Foreigners
Learn how foreigners can approach Korean income tax filing, including employees, freelancers, mixed income, Hometax, and documents.
Read guide Visa & Tax
Korea Tax Residency Rules for Foreigners
A cautious overview of Korean tax residency for foreigners, including stay period, living base, income source, and treaty questions.
Read guide Tax Documents
Tax Documents Needed for Visa Extension in Korea
Learn which Korean tax and income documents foreigners may need for visa extension, banking, employment, or income proof.
Read guide Year-End Settlement
Year-End Tax Settlement in Korea for Foreign Workers
A practical overview of Korea year-end tax settlement for foreign employees, including employer roles, documents, and separate filing checks.
Read guideOfficial Sources to Verify
Tax rules and filing procedures in Korea may change depending on your visa status, income type, tax residency, and the tax year. Before making a tax decision, always verify your situation with official sources or a qualified professional.