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Korea - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives


Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

Short-term assignees that stay in Korea for less than 1 year are considered non- residents. In general, a foreigner working in Korea is subject to Korean tax regardless of the duration of their assignment. However, if they will stay in Korea for 6 months or less, they may be exempt from Korean tax under the double taxation treaty signed between Korea and their home country/jurisdiction. Typically the double taxation treaties require the following conditions to be met:

  • the assignee stays in Korea for 183 days or less
  • their salary is not paid by a Korean entity
  • the cost of their salary is not borne by a Korean entity.

Payroll considerations

Are there special payroll considerations for short-term assignments?

Not applicable.

Taxable income

What income will be taxed during short-term assignments?

As a non-resident, the assignee will be subject to Korean tax only on their Korean-source income.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Korea?

Not applicable.


All information contained in this publication is summarized by Samjong Accounting Corp, the Korean member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the relevant Korean tax laws and its enforcement decrees; the Web site of the Korean Social Security administration.

© 2021 KPMG Samjong Accounting Corp., a Korea Limited Liability Company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


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