Korea tax guide

Korean Tax Glossary for Foreigners

By Korea Tax Guide Editorial Team | Last reviewed: July 5, 2026 | Last updated: July 5, 2026

Tax Documents Beginner

Summary: A plain-English glossary of Korean tax terms foreigners often see on Hometax, payslips, certificates, and visa document requests.

Who this guide is for

Quick Answer

Korean tax terms can be difficult for foreigners because the same topic may appear in Hometax, payslips, employer documents, and visa paperwork. A glossary helps you understand the question before choosing a filing, payment, or certificate procedure. Use simplified definitions for orientation, then verify official meanings through official sources.

Key points

Step-by-step explanation

How to use this glossary

Use the glossary to understand the general meaning of common tax words before you file, pay, request a certificate, or answer an office request. It is not a substitute for official definitions or professional advice.

If a government office asks for a document, confirm the Korean name and year. The English name may not be precise enough.

Common terms foreigners see

Term Simple meaning
Hometax Online tax portal
Global Income Tax Annual filing category for certain income
3.3% tax Common freelance withholding pattern
Certificate of income Official income proof document
Tax residency Tax concept based on facts and rules

Where to continue

For a full list of definitions, use the glossary hub. For practical filing and document steps, use the Hometax guide for foreigners.

Documents you may need

Common mistakes

When should you ask a tax professional?

Ask a qualified tax professional if you have income from several countries, business income, unclear tax residency, treaty questions, missing documents, late filing concerns, or a visa situation that depends on tax records. This site explains general patterns only and cannot review your personal facts.

FAQ

Why are Korean tax terms confusing?

Terms may be translated differently across Hometax, employers, banks, and immigration documents.

Can I rely on English translations only?

Use English explanations for orientation, but confirm exact Korean document names for official tasks.

Where should I start if I do not know a term?

Start with the glossary page, then open the guide or procedure linked from that term.

Official Sources to Verify

Tax rules and filing procedures in Korea may change depending on your visa status, income type, tax residency, and the tax year. Before making a tax decision, always verify your situation with official sources or a qualified professional.