2026 Global Guide
Expat Salary & Tax Strategy 2026
Navigating the 2026 tax landscape in Korea as a foreign resident. Learn how to optimize your salary for F-2-7 visa points and maximize refunds.
Flat Tax Rate (19%)
The 19% flat tax rate is a powerful tool for high-earning expats. In 2026, the threshold for switching from progressive to flat tax remains a key calculation point.
* Available for 20 years from your first start date in Korea.
F-2-7 Point Strategy
Your gross annual income is the single biggest factor for F-2-7 visa points. We break down how to time your bonus and deductions to hit the 80-point target.
Calculate Pts 2026 Key Changes for Foreigners
The National Tax Service (NTS) has refined the "Year-end Settlement" process for 2026. For expats, the interaction between Housing Deductions and the Expat Flat Tax is more critical than ever.
💡 Pro Tip for Digital Nomads
If you are on a D-10-1 (Job Seeker) visa, ensuring your internship salary is correctly reported can help you bridge the gap to an E-7 or F-2-7 transformation.
Monetizing Your Move
Most expats lose 3-5% of their income to currency exchange. Using legacy bank transfers for salary remittance is the most common financial mistake.