Tax

South Korea: 183 days in one continuous stay

Under 183 days in one stay, across the new year

About This Rule

Counts the days of your current stay in South Korea, across the new year. A residence in Korea that lasts 183 days or more continuously across two tax years makes you a resident, even if neither year reaches 183 days on its own. The law counts from the day after you arrive, while the app also counts your arrival day, so it flags one day early. A clearly temporary trip abroad, such as for sightseeing or medical treatment, can still count as time in Korea, but the app ends the stay on any recorded day elsewhere; this tracks the day count only.

Sources

Reviewed September 30, 2026

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