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South Korea: visas, tax & cost of living

South Korea's F-1-D Workation visa is now permanent, income runs 1 to 2 times Korea's GNI per capita (about USD 37,000 to 74,000); 183 days, or a home here, can trigger tax residency.

South Korea: visas, tax & cost of living
Your passport

United KingdomSouth Korea

Your move to South Korea on a United Kingdom passport

  • VisitEasyVisa-free entry
  • NomadEasyNomad visa, likely eligible
  • RelocateFairly easyClear residence route

Visiting

Visa-free for up to 90 days. Travel on a passport valid for your whole stay, with a return or onward ticket and proof you can support yourself.

Passport validity: Passport must be valid past your departure date for visa-free short visits; airlines often require at least six months validity, and longer-stay visas require six months validity after arrival.

Heads-up: From 1 January 2026 the digital e-Arrival Card is the only accepted format; K-ETA exemptions for British and US nationals run until 31 December 2026, with US travellers expected to need K-ETA again from 1 January 2027.

At the border: Officers may ask for an onward or return ticket plus proof of funds, and the free online e-Arrival Card must be submitted before landing.

Working remotely

F-1-D Workation visa.

Income needed: Not a fixed sum: 1x to 2x Korea's GNI per capita, announced yearly by the Bank of Korea and applied by the Ministry of Justice, sliding by your age and where you'll live. Off the 2025 GNI (about KRW 52.4 million per the Ministry of Justice; the Bank of Korea's own June 2026 revision puts it slightly higher, at KRW 52.57 million), that is roughly KRW 105 million a year (about USD 74,000) at the standard 2x rate, down to about KRW 52 million (about USD 37,000) if you're 18 to 34 and settling outside the Seoul Capital Area, with a 1.5x middle tier for other age/region combinations. F-1-D Workation visa. (estimate)

Duration: 36 months

Fee: ~45 USD (estimate)

Who qualifies: F-1-D Workation visa for those 18 or over with at least one year's experience in their current field, working remotely for a foreign employer or their own foreign company. The income floor runs 1x to 2x Korea's GNI per capita depending on age and region (see the income figure). You also need private medical insurance covering at least KRW 100 million for treatment and emergency repatriation, and no local Korean employment is allowed. The Ministry of Justice made it a permanent programme on 30 June 2026 after running it as a pilot from January 2024; the pilot's cap was 2 years, the permanent version's is 3.

Tax and residency

Korea's Income Tax Act (art. 1-2(1)(i)) makes you a resident two separate ways, and only one counts days: keeping a place of residence here for 183 days or more in a tax year, or having a domicile here, which carries no day count of its own. Domicile is presumed (Enforcement Decree art. 2(3)) if your occupation would ordinarily keep you in Korea for 183+ days, or if your family lives with you here and your work or property make a long stay likely. From tax periods starting 2026, the 183-day count can also bridge two calendar years when your residence is unbroken (Enforcement Decree art. 4(3)), closing the old trick of splitting a stay around New Year's. Short-term foreigners (domicile or residence of 5 years or less in the 10 years before the tax year ends) are taxed on foreign-source income only if it is paid or remitted into Korea (Income Tax Act art. 3(1) proviso). (estimate)

The UK decides residence with its Statutory Residence Test (days in the UK plus your ties). As a non-resident you are usually taxed only on UK income; where one exists, a double-tax treaty with the destination decides who taxes what.

Double-tax treaty: yes, in force since 1996

Practical

Currency: KRW. Cost of living: high.

Healthcare: There is no reciprocal health agreement, so visitors need private medical insurance while long-term residents typically enrol in the National Health Insurance Service (NHIS). Whether an F-1-D holder can also join the NHIS alongside the visa's mandatory private cover is not settled here; check with the NHIS before you rely on it.

Driving: An International Driving Permit carried with your home licence and passport is recommended for short-term driving, generally valid for up to one year.

Sources: South Korea, Ministry of Justice: F-1-D Workation visa made a permanent programme with a tiered income floor (press release, 7 Jul 2026) · South Korea, Income Tax Act art. 1-2(1)(i) and Enforcement Decree art. 2, 4 (resident, domicile, the 183-day count), official English translation · South Korea, Income Tax Act art. 3(1) proviso, short-term foreign resident exemption (Ministry of Economy and Finance note to the OECD) · Bank of Korea, 2025 GNI per capita, national accounts (final), 9 Jun 2026 · GOV.UK: tax on foreign income · HMRC: double-taxation treaties

Estimates, not advice. Confirm with the official sources before you act.

Should you move to South Korea?

South Korea is a strong pick if you want fast internet, safe streets, and some of the best food and transit anywhere, and you earn enough to clear a fairly steep income bar. Seoul and Busan are the obvious hubs. Jeju draws the people who want a slower pace. Be honest about money. Seoul rent and daily life sit on the higher end for Asia, so this works best when your income is comfortable rather than stretched thin.

South Korea visa and entry

The realistic route is the F-1-D Workation visa, Korea’s dedicated digital-nomad permit. The Ministry of Justice made it a permanent programme on 30 June 2026, after running it as a pilot since January 2024. It is for people working remotely for employers or clients based outside the country who have at least one year of experience in their current field, so local employment is off the table. The income bar is not a fixed number: it runs from one to two times Korea’s GNI (Gross National Income) per capita, announced each year by the Bank of Korea, sliding by your age and where in Korea you settle. Off the 2025 figure of around KRW 52.4 million, that lands near KRW 105 million a year (roughly USD 74,000) at the standard rate, or as low as about KRW 52 million (roughly USD 37,000) if you’re 18 to 34 and living outside the Seoul Capital Area. You’ll also need private medical insurance covering at least KRW 100 million for treatment and emergency repatriation. The visa starts at one year and can be extended once for a combined stay of up to three years, up from two under the old pilot, and your spouse and children can come along as dependents. You can often switch into it from a tourist or visa-free stay without leaving the country. This is educational, not legal advice, so confirm the live figures with the Ministry of Justice before you apply.

Tax residency and what to check

Korea’s Income Tax Act makes you a resident two separate ways, and only one of them counts days. The straightforward trigger is keeping a place of residence here for 183 days or more in a tax year. Since 2026 that count can also bridge two calendar years if your stay is unbroken, closing the old trick of splitting a stay around New Year’s and coming up short in both years. The other trigger has no day count at all: Korea treats you as having a domicile here if your job would ordinarily keep you in the country for 183 days or more, or if your family lives with you here and your work or property make a long stay likely, regardless of how many days you’ve actually banked. There is a real break for newcomers, though. Foreigners whose domicile or residence in Korea totals five years or less in the ten years before the tax year ends are taxed on foreign-source income only when it is paid in or remitted into the country. That can matter a lot in your first years. Treat all of this as an estimate, since your home-country treaty and personal situation shape the actual outcome.

Figures are estimates. Always check the official source linked below.

At a glance

Currency
KRW
Cost of living
High
Digital-nomad visa
Yes

Frequently asked questions

South Korea: is there a digital nomad visa?
F-1-D Workation visa. F-1-D Workation visa for those 18 or over with at least one year's experience in their current field, working remotely for a foreign employer or their own foreign company. The income floor runs 1x to 2x Korea's GNI per capita depending on age and region (see the income figure). You also need private medical insurance covering at least KRW 100 million for treatment and emergency repatriation, and no local Korean employment is allowed. The Ministry of Justice made it a permanent programme on 30 June 2026 after running it as a pilot from January 2024; the pilot's cap was 2 years, the permanent version's is 3.
South Korea: when do you become a tax resident?
Korea's Income Tax Act (art. 1-2(1)(i)) makes you a resident two separate ways, and only one counts days: keeping a place of residence here for 183 days or more in a tax year, or having a domicile here, which carries no day count of its own. Domicile is presumed (Enforcement Decree art. 2(3)) if your occupation would ordinarily keep you in Korea for 183+ days, or if your family lives with you here and your work or property make a long stay likely. From tax periods starting 2026, the 183-day count can also bridge two calendar years when your residence is unbroken (Enforcement Decree art. 4(3)), closing the old trick of splitting a stay around New Year's. Short-term foreigners (domicile or residence of 5 years or less in the 10 years before the tax year ends) are taxed on foreign-source income only if it is paid or remitted into Korea (Income Tax Act art. 3(1) proviso).
South Korea: what is the cost of living?
The cost of living is high and the local currency is the KRW. Treat any figures as estimates.
South Korea: do you need health insurance?
There is no reciprocal health agreement, so visitors need private medical insurance while long-term residents typically enrol in the National Health Insurance Service (NHIS). Whether an F-1-D holder can also join the NHIS alongside the visa's mandatory private cover is not settled here; check with the NHIS before you rely on it.
South Korea: can you drive on a foreign licence?
An International Driving Permit carried with your home licence and passport is recommended for short-term driving, generally valid for up to one year.

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