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Freelancer
50% tax credit
A 50% tax deduction is provided to foreign national “engineers” who earn income in Korea. In the past, the period was 5 years, but was increased to 10 years.
Flat tax rate
In principle, Korean residents are subject to a progressive tax rate, but foreigners who meet certain requirements may be subject to a tax rate of 20.9%.
GTI's support partner in Korea
JUDONG OH
Judong is a partner supporting the Korean section of "Global Tax Inside". He was in charge of tax affairs for foreign corporations as a senior manager at one of the Big 4 accounting firms, and is now working as an international tax partner at Daseung Tax Firm.
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