Moving to South Korea: taxes, residence and life
How to become tax resident in South Korea: personal, dividend and corporate tax, 7 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In South Korea the top income tax rate is 49.5%, dividends are taxed at up to 49.5% and companies pay 27.5% corporate tax.
How to move and become tax resident
You can become tax resident in South Korea from arrival once you take up residence (Domicile (family/assets in Korea, job expected ≥183 days) → resident from arrival; or 183 days). The typical route is Immigrant investor – public fund KRW 500m (F-2 → F-5): Invest KRW 500m in public business fund (or Jeju/resort real estate ≥KRW 500m) held 5 yrs; clean record There are 7 open residence programmes in South Korea — see the list below.
Living there
Seoul has a monsoon continental (hot summer) climate with winter highs around 1.6 °C and summer highs around 30.3 °C. The economy grew +0.9% in 2025; the IMF forecasts 1.8% for 2026. Its passport opens about 166 countries without a visa in advance. Security: Armistice only; N. Korean mine blasts at DMZ Sep 2026, missile tests.
Key facts
| Top income tax | 49.5% |
|---|---|
| Dividend tax | 49.5% |
| Corporate tax | 27.5% |
| Skatterättslig hemvist | från ankomst — Domicile (family/assets in Korea, job expected ≥183 days) → resident from arrival; or 183 days |
| Er väg | Immigrant investor – public fund KRW 500m (F-2 → F-5) — Invest KRW 500m in public business fund (or Jeju/resort real estate ≥KRW 500m) held 5 yrs; clean record |
| Pass | visumfritt eller vid ankomst till 166 länder |
| Economic growth | +0.9% (2025), forecast 1.8% (2026) |
| Klimattyp | monsoon continental (hot summer) · 1.6° / 30.3° (Seoul) |
| Krig & konflikter | tension — Armistice only; N. Korean mine blasts at DMZ Sep 2026, missile tests |
| Alla naturrisker | 6/10 |
| Bankernas styrka | 8/10 · AA |
| Äganderättsskydd | 7.5/10 |
| Varma bostäder på vintern | 10/10 |
Residence programmes in South Korea
- Immigrant Investor Scheme for Public Business (IISPB, F-2-12 → F-5) — Investering CHF 862'500 · open · 2026-10
- Immediate Permanent Residence by Investment (F-5) — Investering CHF 1'725'000 · open · 2026-10
- Real Estate (Tourism & Recreational Facility) Investment Immigration (F-2-8) — Investering CHF 575'000 · changing · 2026-10
- Corporate Investor Visa (D-8) — Investering CHF 57'500 · open · 2026-10
- Workation (Digital Nomad) Visa (F-1-D) — Inkomst / år CHF 50'600 · open · 2026-10
- Professional Employment (E-7) / Top-Tier Visa — employment · open · 2026-10
- Family Visas (F-3 Dependant / F-6 Marriage Migrant) — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in South Korea to become tax resident?
från ankomst. Domicile (family/assets in Korea, job expected ≥183 days) → resident from arrival; or 183 days Foreigners <5 of 10 yrs: foreign income taxed only if remitted
How much tax will I pay in South Korea?
In South Korea the top income tax rate is 49.5%, dividends are taxed at up to 49.5% and companies pay 27.5% corporate tax.
Which residence programmes does South Korea offer?
Immigrant Investor Scheme for Public Business (IISPB, F-2-12 → F-5) (CHF 862'500); Immediate Permanent Residence by Investment (F-5) (CHF 1'725'000); Real Estate (Tourism & Recreational Facility) Investment Immigration (F-2-8) (CHF 575'000); Corporate Investor Visa (D-8) (CHF 57'500); Workation (Digital Nomad) Visa (F-1-D)
What is the usual way to move to South Korea?
Immigrant investor – public fund KRW 500m (F-2 → F-5). Invest KRW 500m in public business fund (or Jeju/resort real estate ≥KRW 500m) held 5 yrs; clean record
Compare with nearby countries
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General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.