---
title: "South Korea D-8-1 Business Investment 2026: ₩100M+ needed"
url: https://settleanywhere.com/countries/south-korea/d8-1-corporate-investment/
lang: en
updated: 2026-10-11
---

South Korea · Investing

# South Korea D-8-1 Business Investment

**Investment needed:** ₩100M+ ≈ $75k

Business Investment visa (D-8-1)

First checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/)

- **Investment needed:** ₩100M+ ≈ $75k (An investment of at least KRW 100,000,000 (≈ $75,000) · Funds brought in from abroad; the investor establishes and operates a corporation under the Foreign Investment Promotion Act. Ordinary equity investment also requires at least 10% voting shares. A fee of $60 · Visa application fee for a single-entry visa for a stay of 91 days or longer; the amount differs for some passport countries and multiple-entry visas cost more.)
- **First stay:** 5 yrs (Up to 5 years per grant, extendable.)
- **Who can apply:** Any passport
- **Work:** Limited (Limited to qualifying management/administration/production/technology work at the foreign-invested company.)
- **Spouse work:** Needs a permit (Spouse and unmarried minor children can hold F-3; their stay equals the D-8 holder's stay. Your spouse or partner needs their own work permit to work in South Korea: permission for activities outside their status, limited to approved occupations.)
- **Tax angle:** Tax relief (Korea: remittance basis for foreign-source income of foreigners with 5 years or less of residence: A foreign resident whose total period of domicile or residence in Korea is five years or less in the ten years before the end of the tax period is taxed on foreign-source income only to the extent it is paid in Korea or remitted to Korea.)

## Key facts

D-8-1 Business Investment is an investing route for South Korea. Applicants need an investment of ₩100M+ ≈ $75k. You can stay 5 yrs, renewable. Local work: limited. Checked 2026-10-11 against the official source.

- **Money needed:** ₩100M+ ≈ $75k
- **Government fees:** $60
- **First stay:** 5 yrs

## Cost, time and long term

To apply: government fee $60; investment ₩100M+ ≈ $75k. No lawyer or agent fee is included.

**Government fees: $60**

- $60 Visa application fee for a single-entry visa for a stay of 91 days or longer; the amount differs for some passport countries and multiple-entry visas cost more.

**Invested and held: ₩100M+ ≈ $75k**

- KRW 100,000,000 (≈ $75,000) Funds brought in from abroad; the investor establishes and operates a corporation under the Foreign Investment Promotion Act. Ordinary equity investment also requires at least 10% voting shares.

**Renewal: Renewable**

D-8 is granted for up to 5 years at a time and can be extended.

[Korea Immigration Service, Ministry of Justice](https://www.immigration.go.kr/bbs/immigration_eng/230/454085/download.do)

**Permanent residence: After 5 years of residence**

General rule: more than 5 years in D-7 to D-10, E-1 to E-7 or F-2 status, plus good conduct, ability to earn a living and basic knowledge of Korea (Korean language and society). Investors with USD 500,000 or more who employ at least 5 Koreans have a separate permanent residence category.

[Korea Immigration Service, Ministry of Justice](https://www.immigration.go.kr/bbs/immigration_eng/230/454085/download.do)

**Citizenship: General rule: 5 years of residence**

General naturalization needs 5 consecutive years of domicile in Korea and qualification for permanent residence, plus good conduct, self-support and basic knowledge of Korea.

[Korea Legislation Research Institute](https://elaw.klri.re.kr/eng_service/lawViewContent.do?hseq=61297)

## Why this route may not fit

Check this before you apply.

- Work rights are limited

### What you'll need

#### Who can apply

- The applicant is an essential professional in management, administration, production or technology of the company.
- Ordinary replaceable tasks do not qualify.
- Certain short-term, trainee, non-professional employment, crew, working-visit, miscellaneous and working-holiday holders cannot change to D-8 from inside Korea.

#### What you must show

- The investor brings in at least KRW 100 million (≈ $75,000) from abroad.
- The investor establishes and operates a corporation under the Foreign Investment Promotion Act.
- Ordinary corporate equity investment requires at least 10% voting shares or total capital in the qualifying Korean corporation.
- FDI rules separately recognise an investment of at least KRW 100 million (≈ $75,000) below 10% when an executive is assigned or appointed.
- That FDI exception does not itself guarantee the applicant a visa.

## What happens at day 183

How South Korea decides tax residence and treats foreign-source income, from its tax records.

- **Stay on this route:** **Up to 5 years at first, renewable**
- **Tax residence:** - **At least 183 days in a continuous residence in Korea** A person with no domicile who has a residence in Korea for 183 days or more is a resident
- **Foreign-source income:** **Remittance basis (5 years)** A foreign resident whose total period of domicile or residence in Korea is five years or less in the ten years before the end of the tax period is taxed on foreign-source income only to the extent it is paid in Korea or remitted to Korea.
- **Special regime:** **Remittance basis for foreign-source income of foreigners with 5 years or less of residence** · Tax relief

[All tax rules for South Korea](https://settleanywhere.com/countries/south-korea/tax/) Tax records checked 10 Oct 2026

**Full official text**

For an essential professional who establishes and operates a corporation under Korea’s foreign-investment rules with qualifying capital brought from abroad. (sources 1, 2, 3, 4, 5, 6)

#### What you must show and pay

- An investment of at least KRW 100,000,000 (≈ $75,000) · Funds brought in from abroad; the investor establishes and operates a corporation under the Foreign Investment Promotion Act. Ordinary equity investment also requires at least 10% voting shares. (source 1)
- A fee of $60 · Visa application fee for a single-entry visa for a stay of 91 days or longer; the amount differs for some passport countries and multiple-entry visas cost more. (source 4)

#### Requirements

- The applicant is an essential professional in management, administration, production or technology of the company. (source 1)
- Ordinary replaceable tasks do not qualify. (source 1)
- Certain short-term, trainee, non-professional employment, crew, working-visit, miscellaneous and working-holiday holders cannot change to D-8 from inside Korea. (source 1)
- The investor brings in at least KRW 100 million (≈ $75,000) from abroad. (source 1)
- The investor establishes and operates a corporation under the Foreign Investment Promotion Act. (source 1)
- Ordinary corporate equity investment requires at least 10% voting shares or total capital in the qualifying Korean corporation. (sources 2, 1)
- FDI rules separately recognise an investment of at least KRW 100 million (≈ $75,000) below 10% when an executive is assigned or appointed. (sources 2, 1)
- That FDI exception does not itself guarantee the applicant a visa. (sources 2, 1)

#### Stay

- Up to 5 years per grant, extendable.
- First stay: up to 60 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.

#### Work

Limited to qualifying management/administration/production/technology work at the foreign-invested company.

#### Family

Spouse and unmarried minor children can hold F-3; their stay equals the D-8 holder's stay. Your spouse or partner needs their own work permit to work in South Korea: permission for activities outside their status, limited to approved occupations.

Checked 2026-10-11

## Official sources

1. [Application for Visas by Status of Sojourn](https://www.investkorea.org/ik-en/cntnts/i-358/web.do) · Invest KOREA / Korea Trade-Investment Promotion Agency · checked 2026-10-10
2. [Forms of Foreign Direct Investment: voting shares and executive exception](https://www.investkorea.org/ik-en/cntnts/i-335/web.do) · KOTRA / InvestKorea · checked 2026-10-10
3. [Visa Navigator: Customized Stay Guide for Foreign Residents](https://www.immigration.go.kr/bbs/immigration_eng/230/454085/download.do) · Korea Immigration Service, Ministry of Justice · checked 2026-10-12
4. [Visa application fees for each visa type](https://overseas.mofa.go.kr/us-en/brd/m_4502/view.do?seq=715889&page=1) · Embassy of the Republic of Korea in the USA (Ministry of Foreign Affairs) · checked 2026-10-11
5. [Visa Navigator customised stay guide for foreign residents (Korean-language edition)](https://www.immigration.go.kr/bbs/immigration_eng/230/454086/download.do) · Korea Immigration Service, Ministry of Justice · checked 2026-10-10
6. [Enforcement Decree of the Immigration Act, Annex 1-2: long-term stay statuses (amended 27 May 2025)](https://www.law.go.kr/LSW/flDownload.do?gubun=&flSeq=152014589&bylClsCd=110201) · National Law Information Center, Korea (law.go.kr) · checked 2026-10-12 · published 2025-05-27
7. [Nationality Act (Articles 5 and 6, English translation)](https://elaw.klri.re.kr/eng_service/lawViewContent.do?hseq=61297) · Korea Legislation Research Institute (Ministry of Government Legislation) · checked 2026-10-11

## D-8-1 Business Investment and its alternatives

| Route | Money needed | Stay | Work |
| --- | --- | --- | --- |
| D-8-1 Business Investment | Needs an investment of ₩100M+ ≈ $75k | 5 yr, renewable | Limited |
| [F-5 investor · ₩3bn](https://settleanywhere.com/countries/south-korea/public-interest-high-amount-f5/) | Needs an investment of ₩3B+ ≈ $2.3M | – | Yes |
| [F-2 investor · ₩1.5bn](https://settleanywhere.com/countries/south-korea/public-interest-investor-f2/) | Needs an investment of ₩1.5B+ ≈ $1.1M | 5 yr, renewable | – |
| [Jeju property investor](https://settleanywhere.com/countries/south-korea/tourism-leisure-investor-f2/) | Needs an investment of ₩1B+ ≈ $750k | 5 yr, renewable | – |
| [LTR · Wealthy Global Citizen](https://settleanywhere.com/countries/thailand/ltr-wealthy-global-citizen/) Thailand | Needs an investment of $500k+ | 5 yr, renewable | Yes |

## Questions people ask

### How much money do I need for the D-8-1 Business Investment?

An investment of at least KRW 100,000,000 (≈ $75,000). Funds brought in from abroad; the investor establishes and operates a corporation under the Foreign Investment Promotion Act. A fee of $60. Visa application fee for a single-entry visa for a stay of 91 days or longer; the amount differs for some passport countries and multiple-entry visas cost more.

### How long can I stay on the D-8-1 Business Investment?

Up to 5 years per grant, extendable.

### Can I work on the D-8-1 Business Investment?

Limited. Limited to qualifying management/administration/production/technology work at the foreign-invested company.

### Can I bring my family on the D-8-1 Business Investment?

Spouse and unmarried minor children can hold F-3; their stay equals the D-8 holder's stay.

### Does the D-8-1 Business Investment lead to permanent residence in South Korea?

Time on the D-8-1 Business Investment counts toward permanent residence in South Korea, which the rules allow after 5 years of residence. The general rule for citizenship is 5 years of residence.

### Is there a tax break for D-8-1 Business Investment holders in South Korea?

Korea: remittance basis for foreign-source income of foreigners with 5 years or less of residence: A foreign resident whose total period of domicile or residence in Korea is five years or less in the ten years before the end of the tax period is taxed on foreign-source income only to the extent it is paid in Korea or remitted to Korea. It's separate from the visa and has its own conditions.

## Tax

Special regime

### [Korea: remittance basis for foreign-source income of foreigners with 5 years or less of residence](https://settleanywhere.com/countries/south-korea/tax/#tax-kr-foreign-source-remittance-basis)

Tax relief

Foreign-source income: Remittance basis (5 years)

**Details**

- On: Foreign-source income that is paid in Korea or remitted to Korea
- Who: Foreign national (not a Korean citizen) who is a Korean tax resident

A foreign resident whose total period of domicile or residence in Korea is five years or less in the ten years before the end of the tax period is taxed on foreign-source income only to the extent it is paid in Korea or remitted to Korea.

#### Taxed on

Foreign-source income that is paid in Korea or remitted to Korea; Korean-source income and all other income is taxed in full under the progressive income tax.

#### Who it applies to

- Foreign national (not a Korean citizen) who is a Korean tax resident.
- Sum of periods with a domicile or residence in Korea over the 10 years before the end of the taxable period is 5 years or less.
- Resident means having a domicile in Korea or a residence of 183 days or more.

#### Exclusions

- After more than five years of domicile or residence within the ten-year look-back, foreign-source income is taxed on a worldwide basis as for Korean residents.
- Income not paid or remitted into Korea stays outside the Korean base for qualifying foreigners.

#### Days in the country

- At least 183 days in continuous residence in Korea · A person with no domicile who has a residence in Korea for 183 days or more is a resident

#### Tax residence

The five-year test is counted over the ten years before the end of the relevant taxable period; non-residents are taxed only on Korean-source income (article 3(2)).

#### Visas

Applies by tax residence status and nationality, not by visa category.

#### Other taxes

Local income tax, VAT and social insurance apply separately; see “Optional flat tax rate for foreign employees” and “Korea progressive comprehensive income tax rates” for employment tax rates.

Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

[Full page →](https://settleanywhere.com/countries/south-korea/tax/)

## More in South Korea

[Top-Tier · science](https://settleanywhere.com/countries/south-korea/f2t-top-tier-science/) [Working Holiday (H-1)](https://settleanywhere.com/countries/south-korea/working-holiday-h1/) [Workcation visa (F-1-D)](https://settleanywhere.com/countries/south-korea/f1d-digital-nomad/) [Startup Korea Special (D-8-4)](https://settleanywhere.com/countries/south-korea/d8-4s-startup/) [D-8 Tech Start-up](https://settleanywhere.com/countries/south-korea/d8-tech-startup/) [Job Seeker (D-10)](https://settleanywhere.com/countries/south-korea/d10-job-seeker/) [Special Occupation (E-7)](https://settleanywhere.com/countries/south-korea/e7-special-activity/) [Top-Tier · industry job](https://settleanywhere.com/countries/south-korea/f2t-top-tier-talent/)

## Investment visas elsewhere

[🇮🇩 Golden Visa · Branch head $25M](https://settleanywhere.com/countries/indonesia/e28d-branch-investor-golden/) [🇦🇪 Golden · Humanitarian donor](https://settleanywhere.com/countries/united-arab-emirates/golden-humanitarian-supporter/) [🇸🇬 Global Investor Programme](https://settleanywhere.com/countries/singapore/global-investor-programme/) [🇲🇾 Premium Visa (PVIP)](https://settleanywhere.com/countries/malaysia/pvip/) [🇻🇳 Investor visa ĐT1](https://settleanywhere.com/countries/vietnam/investor-dt1/) [🇹🇼 Plum Blossom · Business](https://settleanywhere.com/countries/taiwan/aprc-investor-business/)

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

## How this was checked

**Checked on 2026-10-11 against 7 official sources.** Status: verified against the official sources.

Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.

1. [Application for Visas by Status of Sojourn](https://www.investkorea.org/ik-en/cntnts/i-358/web.do) · Invest KOREA / Korea Trade-Investment Promotion Agency · checked 2026-10-10
2. [Forms of Foreign Direct Investment: voting shares and executive exception](https://www.investkorea.org/ik-en/cntnts/i-335/web.do) · KOTRA / InvestKorea · checked 2026-10-10
3. [Visa Navigator: Customized Stay Guide for Foreign Residents](https://www.immigration.go.kr/bbs/immigration_eng/230/454085/download.do) · Korea Immigration Service, Ministry of Justice · checked 2026-10-12
4. [Visa application fees for each visa type](https://overseas.mofa.go.kr/us-en/brd/m_4502/view.do?seq=715889&page=1) · Embassy of the Republic of Korea in the USA (Ministry of Foreign Affairs) · checked 2026-10-11
5. [Visa Navigator customised stay guide for foreign residents (Korean-language edition)](https://www.immigration.go.kr/bbs/immigration_eng/230/454086/download.do) · Korea Immigration Service, Ministry of Justice · checked 2026-10-10
6. [Enforcement Decree of the Immigration Act, Annex 1-2: long-term stay statuses (amended 27 May 2025)](https://www.law.go.kr/LSW/flDownload.do?gubun=&flSeq=152014589&bylClsCd=110201) · National Law Information Center, Korea (law.go.kr) · checked 2026-10-12
7. [Nationality Act (Articles 5 and 6, English translation)](https://elaw.klri.re.kr/eng_service/lawViewContent.do?hseq=61297) · Korea Legislation Research Institute (Ministry of Government Legislation) · checked 2026-10-11

Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.