Year-End Tax Adjustment (연말정산) for Foreign Workers

Foreign workers employed in Korea are subject to income tax withholding. At the end of each year (January–February of the following year), employers process a year-end tax adjustment (연말정산). Foreign workers may choose a flat 19% tax rate on earned income instead of the progressive rate — whichever is lower applies. Gather your income documents, deduction receipts, and ARC for the process. If self-employed, file a comprehensive income tax return (종합소득세 신고) by May 31 each year at the National Tax Service. This guide provides procedural information only and is not tax advice.