South Korea · Work
South Korea F-2-R regional visa
First stay: 5 yrs
Regional Specialised Visa: Regional Talent (F-2-R, 지역특화 우수인재)
First checked against official sources on Change log
Key facts
F-2-R regional visa is a work route for South Korea. Checked 2026-10-11 against the official source.
- First stay
- 5 yrs
Time and long term
Where to applyInside the country
For foreigners already in Korea (excluding some statuses such as D-4, E-9, H-1) who are recommended by a municipality in a population-decline area.
Presence rulesMinimum stay
You must live in the recommending area for 5 years; after 2 years you can move to another population-decline area within the same metropolitan government.
Why this route may not fit
Check this before you apply.
- Needs earlier residence or an existing status in South Korea
- Needs a job offer from an employer in South Korea
What you'll need
Who can apply4
- The applicant is a foreigner living in Korea who is recommended by a municipality in a population-decline or population-decline-watch area.
- Holders of D-3, D-4, E-6-2, E-8, E-9, E-10, G-1 and H-1 status cannot change to this status.
- The applicant holds a Korean associate degree or higher, or had prior-year income of at least 70% of GNI per capita.
- Korean ability is Social Integration Programme level 4 or TOPIK level 4 or higher.
Steps1
- The residence area is the recommending municipality for 5 years.
After you arrive2
- After 2 years the holder may move to another population-decline area within the same metropolitan government.
- The holder may work for any firm in the area that lacks workers, except fields barred for public-order reasons.
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
- 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
Resident status for foreigners already living in Korea who are recommended by a municipality in a population-decline area, with free choice of employer in that area and a 5-year residence commitment. 1 2
Requirements
- The applicant is a foreigner living in Korea who is recommended by a municipality in a population-decline or population-decline-watch area. 1
- Holders of D-3, D-4, E-6-2, E-8, E-9, E-10, G-1 and H-1 status cannot change to this status. 1
- The applicant holds a Korean associate degree or higher, or had prior-year income of at least 70% of GNI per capita. 1
- Korean ability is Social Integration Programme level 4 or TOPIK level 4 or higher. 1
- The residence area is the recommending municipality for 5 years. 1
- After 2 years the holder may move to another population-decline area within the same metropolitan government. 1
- The holder may work for any firm in the area that lacks workers, except fields barred for public-order reasons. 1
Stay
- Residence is tied to the recommending area for 5 years; a move to another population-decline area in the same metropolitan government is allowed after 2 years.
- First stay: up to 60 months, decided case by case.
Work
Free choice of employer in the recommending municipality, or in another population-decline area of the same metropolitan government after 2 years; fields contrary to public morals or order are excluded.
Family
Spouse and minor children may accompany. The spouse may take unskilled work inside the target area, and children attend school in the recommending municipality.
Official sources
- Ministry of Justice press release: 2025 Regional Specialised Visa operation plan (F-2-R, E-7-4R, F-4-R), 20 February 2025 · Ministry of Justice, Korea · checked 2026-10-11 · published 2025-02-20
- 2030 Immigration Policy Future Strategy (March 2026) · Ministry of Justice (Korea) · checked 2026-10-10 · published 2026-03
F-2-R regional visa and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| F-2-R regional visa | – | 5 yr | – |
| Job Seeker (D-10) | – | 1 yr, renewable | Limited |
| Special Occupation (E-7) | Needs income from ₩25.9M a year ≈ $19k | 3 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 | – |
Questions people ask
How long can I stay on the F-2-R regional visa?
Residence is tied to the recommending area for 5 years; a move to another population-decline area in the same metropolitan government is allowed after 2 years.
Can I work on the F-2-R regional visa?
Free choice of employer in the recommending municipality, or in another population-decline area of the same metropolitan government after 2 years; fields contrary to public morals or order are excluded.
Can I bring my family on the F-2-R regional visa?
Spouse and minor children may accompany.
Is there a tax break for F-2-R regional visa 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
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How this was checked
Checked on 2026-10-11 against 2 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 press release: 2025 Regional Specialised Visa operation plan (F-2-R, E-7-4R, F-4-R), 20 February 2025 · Ministry of Justice, Korea · checked 2026-10-11
- 2030 Immigration Policy Future Strategy (March 2026) · Ministry of Justice (Korea) · checked 2026-10-10
Tracked since 2026-10-11. 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.