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Dated updates to visa, tax, residency, citizenship, housing, and labour policy across every country tracked. Every entry cites its primary source and the date we last verified it.

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In force 1 Jan 2024
In force Taxation

Tax residence 183-day rule and worldwide-income basis clarified for non-citizen long-term residents

The Korean National Tax Service issued clarifying guidance on the 183-day-per-year tax-residence test and the worldwide-income basis for long-term non-Korean residents. Specifically clarifies the application to F-1-D Workation visa-holders (who are typically non-residents for tax purposes) and to E-7 / D-8 holders crossing the residence threshold.

Who it affects: F-1-D, E-7, and other long-term non-Korean residents.

Korea Ministry of Justice ↗ · verified 2026-04-19