Guide to Year-End Tax Settlement and Global Income Tax Filing on Earned Income for Foreigners
A safe checklist for foreigners with income in Korea when they need to check year-end tax settlement, global income tax filing, HomeTax, and the National Tax Service's materials for foreigners.
Direct answer
A safe checklist for foreigners with income in Korea when they need to check year-end tax settlement, global income tax filing, HomeTax, and the National Tax Service's materials for foreigners.
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- Partly verified — confirm the details with the official sources below before you act.
Sources
Official · Verified · notes
Sources · 7
Task
Tax
Visa
All visas
Program
General
Region
Nationwide
Verification status:
verified_with_warningsReference date: 2026-06-19 AI direct answers: disabled. The outcome can vary depending on the resident/non-resident distinction, type of income, withholding method, tax treaty, the flat tax rate for foreigners, deduction requirements, local income tax, and your departure schedule, so confirmation with the National Tax Service (국세청), HomeTax, or a tax professional is required.
This document is not a tax calculator. Kreddit will not, based on this document alone, implement a tax calculator or an estimated-refund calculator. If a calculation is needed, prioritize National Tax Service materials, HomeTax, the official National Tax Service calculators, and confirmation with a tax professional.
Identify your situation first
| Situation | Official path to check first |
|---|---|
| You have earned income from only one company | Your company's year-end tax settlement guidance and the National Tax Service's 2025 Year-End Tax Settlement Manual for Foreigners |
| You have earned income from two or more places, or other income | The National Tax Service's Individual Income Tax Returns and the May global income tax filing materials |
| You have business income, freelance income, or other income | Individual Income Tax and Benefit Guide for Foreigners 2026 and the HomeTax filing path |
| You want a rough check of your withholding amount | The National Tax Service's My withholding Income Tax Calculator |
| You need a settlement before departure | Your company's withholding officer, the competent district tax office, and the National Tax Service Help Line |
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