Rulebook  /  Countries  /  South Korea

South Korea day-count rules

Spending time in South Korea? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings South Korea's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇰🇷Avoid South Korea tax residencyKorea counts 183 days of residence or stay in a tax year; an address or occupation in Korea can make you resident sooner.<=182 / YEAR
• 🇰🇷Become South Korea tax residentKorea counts 183 days of residence or stay in a tax year; an address or occupation in Korea can make you resident sooner.>=183 / YEAR

Visas & entry

• 🇰🇷Korea K-ETAMost K-ETA nationalities get 90 days per entry; some agreements give 30, 60 or 180. Check your own before relying on 90.<=90 / VISIT