Rule change · 28 February 2025
South Korea: Outstanding overseas talent under Article 28(1) of the Advanced Industry Talent Special Act can claim the foreign-engineer income tax reduction on employment income paid on or after 28 February 2025 (NTS 2025 year-end guide for foreign employees)
Outstanding overseas talent under Article 28(1) of the Advanced Industry Talent Special Act can claim the foreign-engineer income tax reduction on employment income paid on or after 28 February 2025 (NTS 2025 year-end guide for foreign employees).
- In force from
- 28 February 2025
- Recorded
- 11 October 2026
- Official source
- National Tax Service
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