South Korea: 183 days in a tax year
Under 183 days in Korea each calendar year
About This Rule
Counts your days in South Korea each tax year, 1 January to 31 December. You are a resident if you have a residence in Korea for 183 days or more in one tax year. The law counts from the day after you arrive to the day you leave, while the app also counts your arrival day, so it can flag a day early but never late; a clearly temporary trip abroad, such as for sightseeing or medical treatment, can still count as time in Korea. An address in Korea, or a job that normally needs you there for 183 days or more in a row, makes you resident regardless of days, and this tracks the day count only.
Sources
Reviewed September 30, 2026
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