--- title: "South Korea Startup Korea Special (D-8-4) requirements 2026" url: https://settleanywhere.com/countries/south-korea/d8-4s-startup/ lang: en updated: 2026-10-12 --- South Korea · Business / Startup # South Korea Startup Korea Special (D-8-4) **First stay:** 5 yrs Startup Korea Special Visa (D-8-4(S)) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **First stay:** 5 yrs (D-8 status is granted for up to 5 years per grant, extendable.) - **Who can apply:** Any passport - **Work:** Needs permit (For the approved startup activity; other work requires separate authorization.) - **Spouse work:** Needs a permit (Spouse and underage children can be invited as F-3 dependents; parents can be invited as F-1 where the holder's annual income is more than twice the previous year's GNI. 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 Startup Korea Special (D-8-4) is a business / startup route for South Korea. Local work: with a permit. Checked 2026-10-12 against the official source. - **Government fees:** $60 - **First stay:** 5 yrs ## Cost, time and long term **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. **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). Tech start-up investors can apply after more than 3 years in D-8 if they invested at least KRW 300 million (≈ $225,000) and employ at least 2 Koreans, with no basic-knowledge requirement. [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. - Working needs a separate permit ### What you'll need #### Who can apply - The applicant is a foreign entrepreneur who wants to start a business in Korea. - A recommendation letter from the Ministry of SMEs and Startups is required before the visa application. - The regular D-8-4 technology start-up visa is a separate route and requires establishing a corporation. #### What you must show and pay - **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. #### Documents - The application includes an application form and a business plan. #### Steps 1. A private evaluation committee assesses the business feasibility and innovation of the plan. 2. The Ministry of SMEs and Startups then issues the recommendation letter. 3. The recommended applicant applies at a local immigration office or a Korean diplomatic mission. 4. The Ministry of Justice issues the 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** Special start-up visa for foreign entrepreneurs: a private committee scores business feasibility and innovation, then the Ministry of SMEs and Startups issues a recommendation letter for the visa application. (sources 1, 2, 3, 4, 5) #### What you must show and pay - 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 2) #### Requirements - The applicant is a foreign entrepreneur who wants to start a business in Korea. (source 1) - A recommendation letter from the Ministry of SMEs and Startups is required before the visa application. (source 1) - The regular D-8-4 technology start-up visa is a separate route and requires establishing a corporation. (source 1) - The application includes an application form and a business plan. (source 1) - A private evaluation committee assesses the business feasibility and innovation of the plan. (source 1) - The Ministry of SMEs and Startups then issues the recommendation letter. (source 1) - The recommended applicant applies at a local immigration office or a Korean diplomatic mission. (source 1) - The Ministry of Justice issues the visa. (source 1) #### Stay - D-8 status is granted for up to 5 years per grant, extendable. - First stay: up to 60 months, decided case by case. #### Work For the approved startup activity; other work requires separate authorization. #### Family Spouse and underage children can be invited as F-3 dependents; parents can be invited as F-1 where the holder's annual income is more than twice the previous year's GNI. Your spouse or partner needs their own work permit to work in South Korea: permission for activities outside their status, limited to approved occupations. #### Fine print The Ministry of Justice page for this visa is dated 13 December 2024; no official page read on 12 October 2026 states whether applications are open in 2026 or what the recommendation letter requires. Checked 2026-10-12 ## Official sources 1. [Startup Korea Special Visa (D-8-4(S))](https://www.immigration.go.kr/bbs/moj/189/590287/artclView.do) · Ministry of Justice, Republic of Korea · checked 2026-10-12 · published 2024-12-13 2. [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 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 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 5. [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 6. [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 ## Startup Korea Special (D-8-4) and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Startup Korea Special (D-8-4) | – | 5 yr | With a permit | | [D-8 Tech Start-up](https://settleanywhere.com/countries/south-korea/d8-tech-startup/) | – | 5 yr, renewable | Limited | | [SMART Visa S · 2 years](https://settleanywhere.com/countries/thailand/smart-s-2yr/) Thailand | Needs savings of ฿600k+ ≈ $18k | 2 yr, renewable | Limited | | [Business Manager](https://settleanywhere.com/countries/japan/business-manager/) Japan | Needs an investment of ¥30M+ ≈ $189k | 5 yr, renewable | Limited | | [Golden · Entrepreneur](https://settleanywhere.com/countries/united-arab-emirates/golden-entrepreneur/) United Arab Emirates | – | 10 yr, renewable | – | ## Questions people ask ### How much money do I need for the Startup Korea Special (D-8-4)? 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 Startup Korea Special (D-8-4)? D-8 status is granted for up to 5 years per grant, extendable. ### Can I work on the Startup Korea Special (D-8-4)? With a permit. For the approved startup activity; other work requires separate authorization. ### Can I bring my family on the Startup Korea Special (D-8-4)? Spouse and underage children can be invited as F-3 dependents; parents can be invited as F-1 where the holder's annual income is more than twice the previous year's GNI. ### Does the Startup Korea Special (D-8-4) lead to permanent residence in South Korea? Time on the Startup Korea Special (D-8-4) 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 Startup Korea Special (D-8-4) 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/) [F-5 investor · ₩3bn](https://settleanywhere.com/countries/south-korea/public-interest-high-amount-f5/) [F-2 investor · ₩1.5bn](https://settleanywhere.com/countries/south-korea/public-interest-investor-f2/) [Jeju property investor](https://settleanywhere.com/countries/south-korea/tourism-leisure-investor-f2/) [D-8-1 Business Investment](https://settleanywhere.com/countries/south-korea/d8-1-corporate-investment/) [Job Seeker (D-10)](https://settleanywhere.com/countries/south-korea/d10-job-seeker/) ## Business / startup visas elsewhere [🇸🇬 EntrePass](https://settleanywhere.com/countries/singapore/entrepass/) [🇹🇼 Entrepreneur visa](https://settleanywhere.com/countries/taiwan/entrepreneur-visa/) [🇭🇰 Entrepreneur visa (GEP)](https://settleanywhere.com/countries/hong-kong/investment-entrepreneur/) [🇵🇭 SVEG job-creation visa](https://settleanywhere.com/countries/philippines/sveg/) [🇳🇿 Business Investor work visa](https://settleanywhere.com/countries/new-zealand/business-investor-work/) [🇳🇵 Business visa](https://settleanywhere.com/countries/nepal/business-visa/) ## Head to head ≈ 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 2026-10-12 against 6 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. [Startup Korea Special Visa (D-8-4(S))](https://www.immigration.go.kr/bbs/moj/189/590287/artclView.do) · Ministry of Justice, Republic of Korea · checked 2026-10-12 2. [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 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 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 5. [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 6. [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.