the month in which 10 years have passed. The 50% exemption applies to foreign technicians who render employment services in Korea for the first time on or before 31 December 2026. The following are the technicians who qualify for the 50% exemption:
— A person who provides technology in Korea under engineering technology license agreements prescribed by the Ministerial Decree of the Tax Incentives Limitation Law (TILL).
— A person who works as a researcher at a specified research institution subject to the requirements prescribed by the Ministerial Decree of the TILL.
— A person who specializes in materials, parts and equipment sectors designated by Presidential Decree is exempt from 70% of taxes for the first three years from the date on which he or she began to render employment services in Korea up to the month in which three years have passed and is exempt from 50% of taxes for the remaining two years. This exemption applies to a foreign technician who renders employment services in Korea for the first time on or before 31 December 2022.
To enjoy the tax exemption mentioned above, foreign engineers must submit an application for the tax exemption to the tax authorities by the 10th day of the month following the month in which the services are first rendered.
Self-employment and business income. Self-employment and business income is income derived from the continuous operation of a business by an individual and includes all income derived from businesses and personal services, including services provided by the following individuals:
• Entertainers
• Athletes
• Lawyers, accountants, architects and other professionals
• Persons with expert knowledge or skills in science and technology, business management or other fields
Business income is combined with the taxpayer’s other Composite Income and taxed at the progressive tax rates (see Rates).
Financial income. Interest income and dividends are generally categorized as Composite Income and are taxed at the rates set forth in Rates. However, dividends paid by domestic companies to minority shareholders and interest income are subject to a 15.4% (including local income tax) withholding tax, and no additional tax reporting is required if the total annual amount of the dividends and interest income is KRW20 million or less.
Korean-source interest income and dividends of nonresidents that are neither substantially related to any domestic place of business nor attributable to such domestic place of business are subject to a 22% (including local income tax) withholding tax, and no additional tax reporting is required regardless of the income amount. However, a reduced rate under a tax treaty between the taxpayer’s tax residency country and Korea may apply if the taxpayer prepares an application form for entitlement to the reduced tax rate and submits the form to the withholding agent.
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• Land, buildings, rights related to real estate and other assets specified in the IITL
• Derivatives prescribed by the Presidential Decree of the IITL
Capital losses may not be carried forward.
Gains derived from the disposal of foreign assets are taxable if the transferor has been a Korean tax resident for five consecutive years or more at the time of sale. Foreign nationals or Korean nationals residing abroad who are transferring ownership of domestic property must submit a Certificate of Real Estate Transfer Reporting issued by the Chief Tax Officer to the Chief Local District Officer.
Deductions
Earned income deduction. The following table sets forth the amounts of the earned income deduction.
Gross employment income
Exceeding Not exceeding Amount of earned KRW KRW income deduction
0 5,000,000 70% of gross employment income
5,000,000 15,000,000
15,000,000 45,000,000
45,000,000 100,000,000
100,000,000
KRW3,500,000 plus 40% of the amount exceeding KRW5,000,000
KRW7,500,000 plus 15% of the amount exceeding KRW15,000,000
KRW12,000,000 plus 5% of the amount exceeding KRW45,000,000
KRW14,750,000 plus 2% of the amount exceeding KRW100,000,000
The earned income deduction is capped at KRW20 million.
Personal deductions. The personal deductions described below are available in determining the tax base.
Taxpayers receive a basic deduction of KRW1,500,000 each for themselves, their spouses and each eligible dependent who are financially supported by the taxpayer and do not have a certain level of income in the relevant tax year. For purposes of this basic deduction, the following are qualified dependents:
• Parents and grandparents (aged 60 or older and including the remarried parent’s spouse after the death of the parent).
• Children including adopted children (aged 20 or less).
• Siblings (aged 20 or less or aged 60 or older).
• Children aged 20 or less who were “raised” for six months or more during the tax year (including the immediately preceding year if a basic deduction was not claimed for the children concerned in that preceding year) by the authorized taxpayer and who have been financially supported by the taxpayer and have had income less than a certain amount (depending on income type) for the relevant tax year. For this purpose, “raised” means bringing up a child who is not a person’s own child (for example, a foster child).
Additional deductions. An additional deduction of KRW1 million each is available for persons aged 70 or older. An additional deduction of KRW2 million for disabled persons is available. An additional deduction of KRW500,000 is available for a working woman who has KRW30 million or less of adjusted Composite Income, who is the head of a household with dependents or who has a spouse. For a taxpayer who does not have a spouse but has dependent children, including adopted children, a deduction of KRW1 million is allowed (that is, a single-parent deduction). However, if the taxpayer is simultaneously eligible for both the additional deduction of KRW500,000 available for a working woman with dependents or a spouse and the single-parent deduction of KRW1 million, only the single-parent deduction of KRW1 million can be claimed.
Itemized deductions. A taxpayer who has employment income in the tax year is eligible for the following itemized deductions:
• Insurance premiums paid according to the National Health Insurance law, Unemployment Law, or Long-Term Care Law are fully deductible from the employment income of the relevant tax year.
• Forty percent of the deposits made to certain housing fund savings by 31 December 2025 by a taxpayer who is the head of household, has taxable employment income of KRW70 million or less and does not own a house is deductible up to KRW2,400,000 per year (housing fund savings deduction).
• Principal and interest payments made by a taxpayer who obtained a loan to lease a house that is limited to the size defined by the Presidential Decree of the IITL are deductible up to 40% of the amount of the principal and interest payments (house lease deduction). The sum of the housing fund savings deduction and the house lease deduction are deductible up to KRW4 million per year.
• Interest payments on a long-term (that is, 15 years or longer) housing mortgage to purchase a house that has a standard value announced by the Korean authorities at the time of purchase of no more than KRW600 million are fully deductible if the taxpayer owns no more than one house at the time of purchase and owns one house at the end of the applicable tax year (long-term housing mortgage loan deduction). The sum of the housing fund savings deduction, the house lease deduction and the longterm housing mortgage loan deduction are deductible up to KRW8 million (up to KRW20 million if the interest on the long-term mortgage loan is paid at a fixed interest rate stipulated by the Presidential Decree of the IITL and if the principal or principal and interest are repaid in installments without any grace period stipulated by the Presidential Decree of the IITL, or up to KRW18 million if the interest on the long-term mortgage loan is paid at a fixed interest rate or if the principal or principal and interest are repaid in installments without any grace period). A deduction for a 10-year or longer long-term housing mortgage loan is available up to KRW6 million if the interest is paid at a fixed interest rate or the principal or principal and interest are repaid in installments without any grace period. For the purposes of the above, the grace period is the period during the life cycle of the loan when repayment of the principal amount is not required (that is, only interest is payable during the grace period).
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Credits
Earned income tax credits. The tentative tax calculated on employment income may be reduced by an earned income tax credit of 55% up to the tentative tax of KRW1,300,000 and by 30% on any excess. The tax credit is capped at the following amounts:
• KRW740,000 if taxable employment income is KRW33 million or less
• The greater of KRW740,000 less 0.8% of the amount of taxable employment income over KRW33 million, and KRW660,000 if taxable employment income is more than KRW33 million but not more than KRW70 million
• The greater of KRW660,000 less 50% of the amount of taxable employment income over KRW70 million, and KRW500,000 if taxable employment income is more than KRW70 million but not more than KRW120 million
• The greater of KRW500,000 less 50% of the amount of taxable employment income over KRW120 million, and KRW200,000 if taxable employment income is more than KRW120 million
Child tax credits. The following are the child tax credits:
• KRW150,000 for one child
• KRW350,000 for two children
• KRW350,000 plus KRW300,000 per each child exceeding two children
The above child tax credits apply only for a child aged eight or older.
For each child born or adopted in the tax year, the following child tax credits also apply:
• KRW300,000 for a first child
• KRW500,000 for a second child
• KRW700,000 for each additional child
Pension fund tax credits. Twelve percent of pension premiums paid by residents to the pension fund (excluding the income for which taxation was deferred, such as severance income from which tax was not withheld or a payment made as a result of a transfer between pension funds) are creditable up to KRW720,000 (12% of the premium threshold of KRW6 million). Taxpayers who have taxable employment income of KRW55 million or less or have adjusted Composite Income of KRW45 million or less are allowed to claim up to 15% of the contributions as tax credits, capped at KRW900,000. If the payment for the pension savings account exceeds KRW6 million per year or if the sum of the payments to the personal pension savings account (up to KRW6 million) and the company-enrolled retirement pension account exceeds KRW9 million per year, the excess is not eligible for the tax credits.
Special tax credits. A taxpayer who has employment income in the tax year can claim the following special tax credits against the tentative income tax:
• Tax credit for insurance premiums paid: a tax credit is available for 12% of insurance premiums paid if the refunds of the premiums at the maturity of the insurance policy do not exceed the amount of the paid-in premiums. The tax credit for premiums paid for the taxpayer and dependents apply up to KRW120,000
(12% of the premium threshold of KRW1 million). A tax credit for 15% of insurance premiums paid is available to disabled individuals, which applies up to KRW150,000 (15% of the premium threshold of KRW1 million).
• Tax credit for medical expenses: a tax credit is available for 15% of medical expenses (30% for medical expenses related to infertility treatments) paid by the taxpayer for himself or herself or on behalf of qualified dependents (not subject to the limitation of age and income level) in accordance with the following rules:
— Medical expenses paid by the taxpayer on behalf of qualified dependents, other than disabled persons, children aged six or younger, and elderly persons aged 65 or older, are eligible for a tax credit. The tax credit is granted to the extent that the expenses exceed 3% of total taxable employment income of the taxpayer and is available up to KRW1,050,000 (15% of the KRW7 million threshold exceeding the 3% of total taxable employment income).
— Medical expenses paid for the taxpayer and on behalf of disabled persons, children aged six or younger, elderly persons aged 65 or older, designated intensive-care patients and certain other individuals are eligible for a tax credit. If the medical expenses described in the item above are less than 3% of the taxpayer’s taxable employment income, the difference between the two amounts would decrease the total amount of medical expenses eligible for a tax credit.
— Medical expenses for infertility treatment are eligible for a tax credit. If the sum of medical expenses described in the two items above is less than 3% of the taxpayer’s taxable employment income, the difference between the two amounts would decrease the total amount of medical expenses eligible for a tax credit.
— Medical expenses paid by a taxpayer to a maternity care center for the cost of postpartum care and treatment less than KRW2 million per child are eligible for a tax credit.
• Tax credit for education expenses: a credit is available for 15% of education expenses (primarily tuition, including tuition for graduate school for taxpayers, related registration fees, costs for school meals and textbooks, fees for extracurricular activities and school uniforms [up to KRW500,000 per middle school and high school student]) are available for credit. However, other fees, such as bus fees, do not qualify for the credit. Education expenses (excluding expenses for graduate school) for each qualifying student, which includes the spouse, dependent children and siblings, are available for the following credits:
— University or college: KRW1,350,000 (15% of the expense threshold of KRW9 million)
— Kindergarten, and elementary, middle and high school: KRW450,000 (15% of the expense threshold of KRW3 million)
• Tax credit for donations: A credit is available for 15% of donations (30% of the excess donations over KRW10 million) made to the government and designated schools and organizations (Legal Donations) by the taxpayer, spouse or dependents who meet the income level criteria for personal deductions to the extent of the amount of adjusted composite income. Other
Heirs (except for a spouse who is the sole heir) may deduct the greater of the sum of the above deductions or KRW500 million. The amount of the deduction is KRW500 million if no report is filed.
Donees who receive property must pay gift tax at the same rates that apply for inheritance tax after deducting the following exempt amounts.
Donation from spouse
Donation from lineal ascendant
Donation from lineal ascendant (if the donee is a minor)
C. Social security
National pension. Under the National Pension Law, an ordinary workplace with at least one employee must join the national pension program. The contribution to the national pension fund is 9% of an employee’s salary. The 9% contribution is shared equally at 4.5% between the employee and the employer. The maximum amount for both the employer’s and employee’s share of the monthly premium for the national pension is KRW277,650 per employee from 1 July 2024. This amount is computed based on an average monthly salary of KRW6,170,000. The premium must be paid by the 10th day of the month after the month in which the salary is paid.
National health insurance. Under the National Health Insurance Law, an ordinary workplace with at least one employee must join the national health insurance plan. The rate for the National Health Insurance is 3.545% each by employer and employee (7.09% in total) with a monthly contribution capped at KRW8,481,420. The long-term care insurance is additionally charged at 12.95% on the National Health Insurance. The premium must be paid by the 10th day of the month after the month in which the salary is paid. If an employee who is participating in the National Health Insurance scheme through his or her workplace also has additional employment income not subject to payroll withholding and/or has personal income of KRW20 million or more, the employee is subject to an additional contribution for the additional employment income not subject to payroll withholding and pension income at a rate of 4.0041% (50% of 8.0082%, including long-term care insurance), while an additional contribution at a rate of 8.0082% to the National Health Insurance must be made for additional income that is neither employment income nor pension income (for example, investment income). However, the sum of the additional contribution per month is capped at KRW4,789,900, including the long-term care insurance contribution per employee.
Foreigners may be exempt from the mandatory National Health Insurance requirement on application and approval if they are covered by their home country’s statutory insurance or by a companyprovided foreign medical insurance program that provides a level of medical coverage equivalent to the coverage provided under the
Korean National Health Insurance or if their employer guarantees to pay all medical expenses incurred in Korea. Documents required for the exemption differ according to the types of existing insurance plans.
Unemployment insurance. A company with at least one employee must pay unemployment insurance premiums and employee ability development premiums. Annual unemployment insurance premiums are payable at a rate of 1.8% of an employee’s salary. These premiums are shared equally at a 0.9% rate by the employer and employee. Employee ability development premiums are payable by employers only at a rate ranging from 0.25% to 0.85%, depending on the number of full-time employees.
Unemployment insurance does not apply to chief executive officers (CEOs) or representatives (in Korean companies, equivalent to CEOs or presidents) of Korean entities. It is optional for foreign nationals, but foreigners with certain visa types, such as D-7, D-8 or D-9, may be exempt on a reciprocity principle, while F-2 or F-5 visa holders must pay for unemployment insurance.
Accident insurance. Under the Industrial Accident Compensation Insurance Law, an ordinary workplace with at least one employee must join the workmen’s accident compensation insurance program and pay the premium annually. The premium, which is paid by the employer only, is normally calculated at a rate ranging from 0.6% to 18.5%, depending on the industry.
Social security agreements. Korea has entered into social security agreements with the following 41 jurisdictions as of September 2024.
Australia
Hungary Quebec
Austria India Romania
Belgium
Iran
Slovak Republic
Brazil Ireland Slovenia
Bulgaria Italy Spain
Canada Japan Sweden
Chile Luxembourg Switzerland
China Mainland
Mongolia Türkiye
Croatia Netherlands United Kingdom
Czech Republic New Zealand United States
Denmark Norway Uruguay
Finland Peru Uzbekistan
France Philippines Vietnam
Germany
Poland
Most of the social security agreements listed above apply to national pensions only.
D. Tax filing and payment procedures
The income tax year in Korea is the calendar year.
For employment income (salary payments to the employees) eventually borne and deducted by a Korean entity (including salaries paid by a foreign entity but charged back to the Korean entity), taxes on such employment income should be withheld by the Korean entity. Taxpayers who receive other types of income, such as interest, dividends or business income (including rental income), must file a Composite Income tax return between 1 May
tax resident and is exempted from the foreign real estate reporting obligation.
Proxy withholding. Korean entities that meet certain revenue- and industry-type conditions must withhold payroll taxes of 20.9% (including local income tax) on the fees paid to foreign entities that hire inbound expatriates to provide services in Korea and pay the taxes withheld to the tax office. Like employment income subject to payroll withholding, the withheld fees must be settled on an annual basis through the year-end payroll true-up settlement under which the obligation to file falls on the foreign entity that hired the inbound expatriates. A Korean entity can also assume this obligation.
E. Double tax relief and tax treaties
A credit for foreign income taxes paid is available, up to the ratio of foreign-source adjusted taxable income, to worldwide adjusted taxable income.
Korea has entered into double tax treaties with the following 95 jurisdictions as of September 2024.
Albania Hungary Peru
Algeria Iceland Philippines
Australia India Poland
Austria Indonesia Portugal
Azerbaijan Iran Qatar
Bahrain Ireland Romania
Bangladesh Israel Russian
Belarus
Italy Federation
Belgium Japan Saudi Arabia
Brazil Jordan Serbia
Brunei Kazakhstan Singapore
Darussalam Kenya Slovak Republic
Bulgaria Kuwait Slovenia
Cambodia Kyrgyzstan South Africa
Canada Laos Spain
Chile Latvia Sri Lanka
China Mainland Lithuania Sweden
Colombia Luxembourg Switzerland
Croatia Malaysia Taiwan
Czech Republic Malta Tajikistan
Denmark Mexico Thailand
Ecuador Mongolia Tunisia
Egypt Morocco Türkiye
Estonia Myanmar Turkmenistan
Ethiopia Nepal Ukraine
Fiji Netherlands United Arab
Finland New Zealand Emirates
France Norway United Kingdom
Gabon Oman United States
Georgia Pakistan Uruguay
Germany Panama Uzbekistan
Greece
Papua New Venezuela
Hong Kong Guinea Vietnam
No visa entry. A foreigner who wishes to visit Korea for a shortterm tour or are in transit may enter Korea with K-ETA in place of a visa in accordance with the principles of reciprocity or priority of nationals’ interests with a tourist/transit visa status (B-2: a stay of 30 days to 6 months is allowed). See Section I. Nationals from the 48 jurisdictions listed below may enter Korea with K-ETA as of September 2024. For some nationals or citizens, this rule applies to diplomatic and official passport holders only. The following are the relevant jurisdictions.
Albania Honduras Palau
Andorra
Hong Kong
Paraguay
Argentina Indonesia Qatar
Australia Japan Samoa
Bahrain Kiribati
San Marino
Bosnia and Kuwait Saudi Arabia
Herzegovina
Botswana
Brunei
Lebanon
Macau
Serbia
Seychelles
Marshall Slovenia
Darussalam Islands Solomon
Canada
Croatia
Mauritius Islands
Micronesia
South Africa
Cyprus Monaco Taiwan
Ecuador
Eswatini
Fiji
Montenegro Tonga
Nauru
New Caledonia
Guam Oman
Guyana
Tuvalu
United States
Vatican City
The above list of jurisdictions may change at any time as a result of an agreement between the respective jurisdictions.
G. Work permits and self-employment
Korean authorities are relatively restrictive in granting working rights to foreign nationals. As a result of the degree of difficulty in obtaining permits, readers should obtain appropriate professional assistance.
A foreign national may engage only in the activities related to the working status of his or her sojourn. A foreign national in Korea who intends to engage in activities other than those relating to his or her status of sojourn must obtain a permit from the Ministry of Justice. A foreign national who does not hold a working status of sojourn may not be employed in Korea.
Categories of working status of sojourn. The maximum sojourn periods for the various categories of working status of sojourn range from 90 days to five years. However, depending on individual circumstances and the discretion of relevant immigration offices, the duration of the period is often one to two years per application for initial sojourn or extension.
As a result of the amendment of the Korean Immigration Act on 10 October 2013, the sojourn period is extended up to five years for various jobs and visa types.
Five years. The following categories of individuals have a maximum five-year period of sojourn:
• E1 – Professor: foreigners qualified by the Higher Education Act who are seeking to give lectures or conduct studies in
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educational facilities, and individuals who have expertise in science and high technology
• E3 – Research: individuals engaged in the fields of natural science or high technology, scientists that are engaged in a study at an institute that is operated by the Special Treatment Law as to Defense Industry Company, and individuals who have expertise in science and high technology
• E4 – Technological Guidance: individuals who offer special technology or expertise at a public or private organization and individuals who offer special technology or expertise not available in Korea
• E5 – Professional Employment: aircraft pilots, medical doctors, interns or residents at hospitals, individuals invited by businesses approved for the Geumgang Mountain tourism development business and individuals seeking work as essential staff of shipping services hired by Korean transportation corporations
• D8 – Corporate Investment: indispensable professional workers seeking to engage in the administration and/or management of foreign investment companies prescribed by the foreign investor promotion law (excluding workers hired domestically)
Three years. The following categories of individuals have a maximum three-year period of sojourn:
• E7 – Specially Designated Activities
• E9 – Non-professional Employment
• F4 – Overseas Koreans
• F6 – Spouse of a Korean national
• H2 – Working Visit
Two years. The following categories of individuals have a maximum two-year period of sojourn:
• D1 – Cultural Arts: individuals who perform not-for-profit artistic or academic activities.
• D3 – Industrial Training: individuals fulfilling conditions set by the Minister of Justice and individuals seeking industrial training.
• D4 – General Training: individuals who obtain education or training as an intern or engage in research at a foreign-investment company or at a company that made an investment abroad.
• D5 – Journalism: journalists.
• D6 – Religious Affairs: individuals who are dispatched to a chapter registered in Korea by a foreign religious body or social welfare organization, individuals who are engaged in missionary work or social welfare and are invited by medical or educational facilities operated by their organization, individuals who practice asceticism or train or study at a Korean religious body on the recommendation of that body and individuals who are invited by a Korean religious body or social welfare organizations that are engaged only in social welfare.
• D7 – Intra-Company Transfer: individuals who have worked for foreign public institutions or the main office, branch office or other establishments of a company for more than a year, and individuals who are dispatched as indispensable professional workers to the branch office, subsidiary, supervising office or an interrelated company established in Korea that is approved and processed by the Minister of Justice.
• D8 – Corporate Investment: individuals who wish to invest. They must report in advance to the head of the Korean trade and investment promotion agency or the head of the foreignexchange bank.
• D9 – Treaty Trade: individuals who are engaged in company management, trading, or profit-making business, individuals who are engaged in the installation, operation or repair of equipment (machines) to be exported and individuals engaged in the supervision of shipbuilding and the manufacturing of equipment.
• E2 – Foreign Language Teaching: individuals seeking positions as foreign language instructors at foreign language institutions or educational facilities.
• E6 – Arts/Entertainment: individuals seeking to profit from performances related to music, fine arts, literature, or similar fields and individuals seeking to profit through performing arts, such as entertainment, music, play, sports, advertisement, fashion modeling and similar activities.
• F1 – Family Visitation: sojourn for the purpose of visiting relatives, family or dependents, organizing household and other similar activities.
• F1-D – Digital Nomad: individuals who are employed and receive salaries and benefits in one jurisdiction (that is, the home jurisdiction) but work remotely from Korea.
Six months. Individuals in Category D10 – Job Seeking have a maximum six-month period of sojourn. This category consists of individuals seeking jobs or vocational training programs for employment in the relevant field as a professional.
Ninety days. The following categories of individuals have a maximum 90-day period of sojourn:
• C1 – Temporary Journalism: sojourn of journalists or representatives of foreign media seeking to cover news.
• C3 – Short Term General: sojourn for the purpose of business meetings, business communication, tourism, transit or visiting relatives.
• C4 – Short Term Employment: sojourn for the purpose of shortterm employment activities or provision of services. Effective from March 2017, in accordance with Korean immigration law, individuals who wish to travel to Korea to conduct installation, repair, operation of machinery or supervision of shipbuilding and industrial facilities are required to obtain the C-4 visa. Effective from July 2018, C-4 visa approval is required for a short-term assignment performed under any type of contract that provides for compensation, such as the cost of staying.
Procedure. In general, Korean immigration law requires a foreign national who wants to obtain a work permit to submit an application together with a résumé, a copy of his or her passport, an employment agreement or assignment letter, a diploma, and corporate documents of the visa-sponsoring company to the Korean immigration office. However, the supporting documents to obtain a work permit may differ by type of visa. The work permit includes the applicant’s visa type and period of sojourn.
Foreign nationals may be self-employed in Korea if they obtain the appropriate trade licenses or registration.
H. Residence permits
A foreign national who wishes to enter Korea must obtain a permit, which specifies the status and period of sojourn, from the Ministry of Justice. A foreign national who plans to stay in Korea for longer than 90 days must apply for an Alien Registration Card at the district immigration office within 90 days after the date of entry. Under the Immigration Control Law, individuals who are aged 17 or older must register their biometric details (fingerprinting) to apply for an Alien Registration Card.
Foreign nationals who intend to change their status of sojourn or diplomatic status must obtain permits to change the status of sojourn from the Ministry of Justice prior to commencing new activities.
A foreign national who intends to extend the sojourn period must obtain a permit of extension or a renewal of sojourn from the Ministry of Justice before expiration of the Alien Registration Card.
I. Korean Electronic Travel Authorization
Effective from September 2022, the new electronic travel authorization (ETA) policy is in force. ETA is a travel permission granted to foreign nationals who wish to enter Korea without a visa. Compared to a visa application, the ETA application is very simple and processed very quickly. Also, it is valid for two years from the issuance date so that eligible foreign nationals will not be required to file an ETA application for each travel to Korea within this period. All visa-free entry and visa-waived foreign nationals with the following travel purposes are subject to ETA application:
• Individuals who do not have a valid Korean visa at the time of filing
• Individuals who plan to visit Korea for a short-term visit (less than 90 days) for the purposes of tourism, family visits, meetings, seminars or events (that is, not related to work) under visa waiver or visa-free agreements
See Section F for lists of visa waiver agreement and no-visa-entry jurisdictions.
ETA does not grant a foreign national the right to work. Therefore, if a foreign national wishes to work in Korea, he or she must obtain a work permit, not an ETA.
J. Changes resulting from COVID-19
Effective from April 2022, the government has enacted a Q-code registration program to expedite the entry process and to reduce contacts. Entrants who register on Q-code can obtain a QR code, which replaces the screening process during the entry when it is presented at the airport.
K. Family and personal considerations
Family members. Family members need separate permits and visas to accompany expatriates. These permits may be applied for jointly with an expatriate’s permits.
A family member of a working expatriate must obtain a separate work permit to be employed legally in Korea. This permit may be applied for independently with the working expatriate.
Minor children of working expatriates do not need student visas to attend schools in Korea.
Driver’s permits. Foreign nationals may not drive legally in Korea with their home country driver’s licenses. However, an expatriate may drive for up to one year in Korea with an international driver’s license. After one year, the expatriate must apply to have the license converted to a Korean license.
If an individual wishes to obtain a Korean driver’s license, he or she must take a written exam and a standard physical exam.