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Tax Liability of Individuals
According to the Korean tax law, a resident who has resided in Korea longer than 6 months is subject to income tax on all personal earnings while in Korea.
Evidence of income tax payment will be required when working VISA is renewed annually. A personal income tax paid or prepared through withholding by tax association will have 10% personal deduction from calculated tax amount.

A foreign tax-payer leaving Korean permanently during a taxable year will be entitled to receive Certificates of Full Tax Payment/Residence to avoid double taxation in his/her country.