South Korea tax residency day rules

A Korean domicile or a place of residence for at least 183 days establishes resident status. The current Enforcement Decree includes at least 183 days within 1 tax year, or at least 183 continuous days across 2 tax years.

The income-tax year is 1 January–31 December. For a resident who dies, it ends on the date of death; for one who becomes non-resident by moving their domicile or residence abroad, it ends on the departure date.

Count from the day after entry through departure. A departure can remain part of Korean residence when clearly temporary in light of shared family and assets. Prescribed grounds are short tourism, medical treatment, family ceremonies, business/work travel or training, and analogous reasons. For overseas Koreans covered by the statutory definition, clearly temporary visits can be excluded when unrelated to business/work: tourism, treatment, military duty or other non-work reasons such as family ceremonies. Purpose and duration need objective proof: tourism tickets/receipts, medical records/prescriptions, military records/certificates, or other evidence of the non-work visit.

Family, assets and an occupation requiring a long Korean stay can establish domicile.