South Korea · Work
South Korea Special Occupation (E-7)
Income needed: from ₩25.9M a year ≈ $19k
Special Occupation Visa (E-7-1 professional, E-7-2 semi-professional, E-7-3 general skilled)
First checked against official sources on Change log
Key facts
Special Occupation (E-7) is a work route for South Korea. Applicants need income from ₩25.9M a year ≈ $19k. You can stay 3 yrs, renewable. Local work: limited. Checked 2026-10-11 against the official source.
- Money needed
- from ₩25.9M a year ≈ $19k
- Government fees
- $60
- First stay
- 3 yrs
Cost, time and long term
To apply: government fee $60; income to show from ₩25.9M/yr ≈ $19k. No lawyer or agent fee is included.
Government fees$60
- $60Visa 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.
Shown, not spent₩31.1M+/yr ≈ $23k · +2 more
- KRW 31,120,000 a year (≈ $23,300)E-7-1 professional wage requirement for 1 February to 31 December 2026; the Minister of Justice can set a different standard for specific occupations.
- KRW 25,890,000 a year (≈ $19,400)E-7-2 semi-professional wage requirement for 1 February to 31 December 2026.
- KRW 25,890,000 a year (≈ $19,400)E-7-3 general skilled worker wage requirement for 1 February to 31 December 2026.
RenewalRenewable
E-7 is granted for up to 3 years at a time and can be extended.
Permanent residenceAfter 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). Degree holders in some fields can qualify after 3 years' stay and 1 year of full-time work.
CitizenshipGeneral 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.
Why this route may not fit
Check this before you apply.
- Needs a job offer from an employer in South Korea
- Work rights are limited
What you'll need
Who can apply3
- The job is on the designated E-7 occupation list: 67 manager and professional occupations (E-7-1), 10 semi-professional (E-7-2) and 14 skilled (E-7-3).
- A Korean company or institution employs the applicant under an employment contract.
- The applicant meets the education and career requirements set for the specific occupation.
What you must show2
- E-7-1 pay is at least KRW 31,120,000 (≈ $23,300) a year (2026 standard).
- E-7-2 and E-7-3 pay is at least KRW 25,890,000 (≈ $19,400) a year (2026 standard).
Documents1
- Documents include the visa application form, passport, photo and employment contract.
Steps2
- The Korean inviting employer first applies to the immigration service for a visa issuance confirmation.
- The applicant then applies at a Korean consulate with the confirmation number.
After you arrive1
- Spouse and minor children can stay on F-3 dependent status.
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 3 years at first, renewable
- Tax residence
- At least 183 days in a continuous residence in KoreaA 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 Tax records checked
Full official text
Employer-sponsored work status for jobs on the Ministry of Justice designated occupation list: managers and professionals, semi-professionals and general skilled workers. 1 2 3 4 5 6 7 8
What you must show and pay
- Income of at least KRW 31,120,000 a year (≈ $23,300) · E-7-1 professional wage requirement for 1 February to 31 December 2026; the Minister of Justice can set a different standard for specific occupations. 1
- Income of at least KRW 25,890,000 a year (≈ $19,400) · E-7-2 semi-professional wage requirement for 1 February to 31 December 2026. 1
- Income of at least KRW 25,890,000 a year (≈ $19,400) · E-7-3 general skilled worker wage requirement for 1 February to 31 December 2026. 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. 7
Requirements
- The job is on the designated E-7 occupation list: 67 manager and professional occupations (E-7-1), 10 semi-professional (E-7-2) and 14 skilled (E-7-3). 2
- A Korean company or institution employs the applicant under an employment contract. 4 3
- The applicant meets the education and career requirements set for the specific occupation. 5 4
- E-7-1 pay is at least KRW 31,120,000 (≈ $23,300) a year (2026 standard). 1
- E-7-2 and E-7-3 pay is at least KRW 25,890,000 (≈ $19,400) a year (2026 standard). 1
- Documents include the visa application form, passport, photo and employment contract. 4
- The Korean inviting employer first applies to the immigration service for a visa issuance confirmation. 4
- The applicant then applies at a Korean consulate with the confirmation number. 4
- Spouse and minor children can stay on F-3 dependent status. 6
Stay
- Up to 3 years per grant, extendable.
- First stay: up to 36 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.
Work
Work only in the designated occupation for the sponsoring employer.
Family
Spouse and minor children can hold F-3 dependent status. Your spouse or partner needs their own work permit to work in South Korea: permission for activities outside their status, limited to approved occupations.
Official sources
- Ministry of Justice Notice 2025-406: 2026 wage requirement standards for Special Occupation (E-7) status · Ministry of Justice (Korea) · checked 2026-10-10 · published 2025-12-29
- Press release: improvements to the Skilled Worker (E-7-4) points visa, with Annex 3 points table (1 June 2026) · Ministry of Justice (Korea) · checked 2026-10-10 · published 2026-06-01
- Enforcement Decree of the Immigration Act, Annex 1-2: long-term stay statuses (amended 27 May 2025) · National Law Information Center, Korea (law.go.kr) · checked 2026-10-12 · published 2025-05-27
- Professional, semi-professional, general skilled and skilled worker (E-7) visa application · Consulate General of the Republic of Korea in Toronto, Ministry of Foreign Affairs · checked 2026-10-10 · published 2026-01-03
- Korea Visa Portal: applicable professional and special-ability status classes · Korea Immigration Service · checked 2026-10-10
- Visa Navigator: Customized Stay Guide for Foreign Residents · Korea Immigration Service, Ministry of Justice · checked 2026-10-12
- Visa application fees for each visa type · Embassy of the Republic of Korea in the USA (Ministry of Foreign Affairs) · checked 2026-10-11
- Visa Navigator customised stay guide for foreign residents (Korean-language edition) · Korea Immigration Service, Ministry of Justice · checked 2026-10-10
- Nationality Act (Articles 5 and 6, English translation) · Korea Legislation Research Institute (Ministry of Government Legislation) · checked 2026-10-11
Special Occupation (E-7) and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Special Occupation (E-7) | Needs income from ₩25.9M a year ≈ $19k | 3 yr, renewable | Limited |
| Job Seeker (D-10) | – | 1 yr, renewable | Limited |
| Top-Tier · industry job | Needs income from ₩149.9M a year ≈ $112k | 5 yr | – |
| LTR · Highly Skilled Thailand | Needs income of $80k+ a year | 5 yr, renewable | – |
| Engineer/Specialist visa Japan | – | 5 yr, renewable | Limited |
Questions people ask
How much money do I need for the Special Occupation (E-7)?
Income of at least KRW 31,120,000 a year (≈ $23,300). E-7-1 professional wage requirement for 1 February to 31 December 2026; the Minister of Justice can set a different standard for specific occupations. Income of at least KRW 25,890,000 a year (≈ $19,400). E-7-2 semi-professional wage requirement for 1 February to 31 December 2026. Income of at least KRW 25,890,000 a year (≈ $19,400). E-7-3 general skilled worker wage requirement for 1 February to 31 December 2026. 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 Special Occupation (E-7)?
Up to 3 years per grant, extendable.
Can I work on the Special Occupation (E-7)?
Limited. Work only in the designated occupation for the sponsoring employer.
Can I bring my family on the Special Occupation (E-7)?
Spouse and minor children can hold F-3 dependent status.
Does the Special Occupation (E-7) lead to permanent residence in South Korea?
Time on the Special Occupation (E-7) 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 Special Occupation (E-7) 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
Tax relief
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 Change log
More in South Korea
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 9 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.
- Ministry of Justice Notice 2025-406: 2026 wage requirement standards for Special Occupation (E-7) status · Ministry of Justice (Korea) · checked 2026-10-10
- Press release: improvements to the Skilled Worker (E-7-4) points visa, with Annex 3 points table (1 June 2026) · Ministry of Justice (Korea) · checked 2026-10-10
- Enforcement Decree of the Immigration Act, Annex 1-2: long-term stay statuses (amended 27 May 2025) · National Law Information Center, Korea (law.go.kr) · checked 2026-10-12
- Professional, semi-professional, general skilled and skilled worker (E-7) visa application · Consulate General of the Republic of Korea in Toronto, Ministry of Foreign Affairs · checked 2026-10-10
- Korea Visa Portal: applicable professional and special-ability status classes · Korea Immigration Service · checked 2026-10-10
- Visa Navigator: Customized Stay Guide for Foreign Residents · Korea Immigration Service, Ministry of Justice · checked 2026-10-12
- Visa application fees for each visa type · Embassy of the Republic of Korea in the USA (Ministry of Foreign Affairs) · checked 2026-10-11
- Visa Navigator customised stay guide for foreign residents (Korean-language edition) · Korea Immigration Service, Ministry of Justice · checked 2026-10-10
- Nationality Act (Articles 5 and 6, English translation) · 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, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.