50% income tax reduction for foreign engineers & researchers (외국인기술자 소득세 감면)
Do R&D in Korea and keep more of your salary for a decade.
Record checked Oct 27, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Qualifying foreign engineers and researchers who start work in Korea by 31 December 2026 pay only half the normal income tax on their Korean employment income for 10 years from their first day of work.
Dream spread
Do R&D in Korea and keep more of your salary for a decade.
Relocation reality check
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Local job required
The program expects a job with an employer in South Korea — it is not a remote-work route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Non-Korean nationals who (a) provide technology in Korea under an engineering-technology import contract, or (b) hold a bachelor's+ in natural sciences/engineering/medicine with 5+ years (PhD: 2+) of R&D experience at a prescribed foreign university/research institute, are not related to the employer, and work as researchers at qualifying R&D institutes/departments (or as E-1 professors at qualifying institutions in R&D special zones), or (c) are designated outstanding overseas talent under the Advanced Industry Talent Act; first work in Korea on or before 31 Dec 2026.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Local job required
CautionThe program expects a job with an employer in South Korea — it is not a remote-work route.
The long game
If South Korea becomes home, here is the road from first visa to a second passport.
South Korea · residency → PR → citizenship
Curated- Y0Arrive
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 120 months (about 10 years)
- Application deadline
- 31 December 2026
- Property purchase
- Not required
- Tax
- Restriction of Special Taxation Act Art. 18 & Enforcement Decree Art. 16. The employer withholds tax net of the 50% reduction. Separate materials/parts/equipment track (70% then 50%) closed to new starters after 2022.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
Existing communities already talking about life in 🇰🇷 South Korea. Lurk, ask, make a friend — before the flight.
Source trail
Official links, the line we checked, and when we last checked it.
“외국인기술자가 국내에서 최초로 근로를 제공한 날(2026년 12월 31일 이전인 경우만 해당한다)부터 10년이 되는 날이 속하는 달까지 발생한 근로소득에 대해서는 소득세의 100분의 50에 상당하는 세액을 감면한다 [Income tax on employment income of foreign engineers is reduced by 50% for 10 years from first work in Korea, if that is on or before 31 Dec 2026] (조세특례제한법 제18조①)”
Primary official sourceLast checked Oct 27, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.