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Foreign Expat Flat Tax in South Korea (2026)
South Korea · Special Tax Regime · 2026
Last reviewed:
Flat Rate
19%
How it works
Foreign expats/employees starting work before Dec 31, 2026 can elect 19% flat tax on employment income (plus local 1.9%), forfeiting deductions/credits.
Who qualifies?
Foreign expats/employees starting work before Dec 31, 2026
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard South Korea top rate | 45% |
| Foreign Expat Flat Tax rate | 19% |
| Potential saving vs. standard (at $100k) | Up to 4% lower |
Calculate your take-home under Foreign Expat Flat Tax
Enter your salary and select South Korea + the foreign-expat-flat-tax regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.