Flat income tax rate for foreign workers (외국인근로자 단일세율 특례)
A capped 19% income tax rate for higher earners moving to Korea.
Record checked Oct 27, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Foreign employees and executives who start working in Korea by 31 December 2026 can elect to pay a flat 19% income tax on their Korean employment income instead of progressive rates, for tax years ending within 20 years of their first day of work in Korea.
Dream spread
A capped 19% income tax rate for higher earners moving to Korea.
Relocation reality check
Electing it removes all non-taxable allowances (with limited exceptions), deductions, exemptions and credits, so it mainly pays off for higher earners. Work must start by 31 Dec 2026 under current law. Not available to day labourers or when working for a company related to you through family or management control (some tax-incentivised foreign-invested companies excepted). Local income tax is charged on top.
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
Foreign-national employees or executives (not day labourers) who first start work in Korea on or before 31 Dec 2026; elect at year-end settlement or in the annual return by attaching the flat-rate application, or ask the employer to withhold at 19% monthly.
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- Y0ArriveYear zero
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 240 months (about 20 years)
- Application deadline
- 31 December 2026
- Property purchase
- Not required
- Tax
- Restriction of Special Taxation Act Art. 18-2 (in force version effective 18 Sep 2026). Local income tax (10% of national income tax) is added under separate law, giving roughly 20.9% in total. Cannot be combined with other reductions such as the Art. 18 foreign-engineer 50% reduction.
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.
“외국인근로자가 2026년 12월 31일 이전에 국내에서 최초로 근로를 제공하기 시작하는 경우 … 국내에서 최초로 근로를 제공한 날부터 20년 이내에 끝나는 과세기간까지 받는 근로소득에 대한 소득세는 … 해당 근로소득에 100분의 19를 곱한 금액을 그 세액으로 할 수 있다 [If a foreign worker first starts work in Korea by 31 Dec 2026, income tax on employment income for tax years ending within 20 years may be 19% of that income] (조세특례제한법 제18조의2②)”
Primary official sourceLast checked Oct 27, 2026- Secondary referenceLast 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.