---
title: "South Korea Top-Tier · industry job: from ₩149.87M/yr needed"
url: https://settleanywhere.com/countries/south-korea/f2t-top-tier-talent/
lang: en
updated: 2026-10-12
---

South Korea · Work

# South Korea Top-Tier · industry job

**Income needed:** from ₩149.9M a year ≈ $112k

Top-Tier Visa, advanced industries track (F-2)

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

- **Income needed:** from ₩149.9M a year ≈ $112k (Income of at least KRW 149,865,000 a year (≈ $112,000) · Annual earned income of at least 3 times GNI per capita (figure published at the 2 April 2025 launch); the education or experience test applies at this level. Income of at least KRW 199,820,000 a year (≈ $150,000) · Annual earned income of 4 times GNI per capita (figure published at the 2 April 2025 launch) waives the education and experience requirements. 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 (F-2 resident status; permanent residence (F-5) can be applied for after 3 years.)
- **Who can apply:** Any passport
- **Spouse work:** Can work (Spouse and minor children receive F-2 status; parents and domestic helpers can be invited on F-1. Your spouse or partner may work in South Korea without a separate permit.)
- **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

Top-Tier · industry job is a work route for South Korea. Applicants need income from ₩149.9M a year ≈ $112k. You can stay 5 yrs. Checked 2026-10-12 against the official source.

- **Money needed:** from ₩149.9M a year ≈ $112k
- **Government fees:** $60
- **First stay:** 5 yrs

## Cost, time and long term

To apply: government fee $60; income to show from ₩149.9M/yr ≈ $112k. 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.

**Shown, not spent: ₩149.9M+/yr ≈ $112k · ₩199.8M+/yr ≈ $150k**

- KRW 149,865,000 a year (≈ $112,000) Annual earned income of at least 3 times GNI per capita (figure published at the 2 April 2025 launch); the education or experience test applies at this level.
- KRW 199,820,000 a year (≈ $150,000) Annual earned income of 4 times GNI per capita (figure published at the 2 April 2025 launch) waives the education and experience requirements.

**Permanent residence: After 3 years of residence**

Top-Tier talent and family members get F-2, and permanent residence can be obtained after three years of stay.

[Ministry of Justice](https://www.moj.go.kr/bbs/moj_eng/49/479579/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.

- Needs a job offer from an employer in South Korea

### What you'll need

#### Who can apply

- The applicant works in one of eight advanced industries: semiconductors, AI, secondary batteries, future cars, biotechnology, robotics, displays and defence.
- The applicant holds a master's or doctoral degree from a university ranked in the world top 100.
- The applicant has at least 8 years of work experience, including at least 3 years at a global top-500 company.
- Alternatively, a doctorate holder has at least 5 years of research experience, including 3 years at a world-class research institute.
- The applicant has signed an employment contract with a Korean company.

#### What you must show

- Annual earned income is at least 3 times GNI per capita (KRW 149,865,000 (≈ $112,000) at the April 2025 launch).
- The education and experience tests are waived at 4 times GNI per capita (KRW 199,820,000 (≈ $150,000) at launch).

#### Steps

1. Visa issuance and stay permission are handled online through the Visa Portal and HiKorea.

#### After you arrive

- The holder, spouse and minor children receive F-2 status with free economic activity.
- Permanent residence (F-5) can be applied for after 3 years.

## 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 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**

F-2 resident status for senior engineers and researchers in eight advanced industries who hold a top-100 university degree, a Korean employment contract and an income of at least 3 times GNI per capita. (sources 1, 2, 3, 4, 5, 6, 7, 8)

#### What you must show and pay

- Income of at least KRW 149,865,000 a year (≈ $112,000) · Annual earned income of at least 3 times GNI per capita (figure published at the 2 April 2025 launch); the education or experience test applies at this level. (source 1)
- Income of at least KRW 199,820,000 a year (≈ $150,000) · Annual earned income of 4 times GNI per capita (figure published at the 2 April 2025 launch) waives the education and experience requirements. (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 works in one of eight advanced industries: semiconductors, AI, secondary batteries, future cars, biotechnology, robotics, displays and defence. (sources 3, 2)
- The applicant holds a master's or doctoral degree from a university ranked in the world top 100. (source 1)
- The applicant has at least 8 years of work experience, including at least 3 years at a global top-500 company. (source 1)
- Alternatively, a doctorate holder has at least 5 years of research experience, including 3 years at a world-class research institute. (source 1)
- The applicant has signed an employment contract with a Korean company. (sources 1, 3)
- Annual earned income is at least 3 times GNI per capita (KRW 149,865,000 (≈ $112,000) at the April 2025 launch). (source 1)
- The education and experience tests are waived at 4 times GNI per capita (KRW 199,820,000 (≈ $150,000) at launch). (source 1)
- Visa issuance and stay permission are handled online through the Visa Portal and HiKorea. (source 2)
- The holder, spouse and minor children receive F-2 status with free economic activity. (sources 1, 2)
- Permanent residence (F-5) can be applied for after 3 years. (sources 1, 2)

#### Stay

- F-2 resident status; permanent residence (F-5) can be applied for after 3 years.
- First stay: up to 60 months, decided case by case.

#### Work

F-2 resident status with free economic activity.

#### Family

Spouse and minor children receive F-2 status; parents and domestic helpers can be invited on F-1. Your spouse or partner may work in South Korea without a separate permit.

#### Fine print

The won amounts are the figures published at the April 2025 launch. The test is a multiple of the previous year's GNI per capita, so the amount changes each year; a current figure for this visa was not found on an official page when last checked on 12 October 2026.

Checked 2026-10-12

## Official sources

1. [Press release: Top-Tier Visa programme takes full effect (2 April 2025)](https://www.moj.go.kr/bbs/moj_eng/49/479579/download.do) · Ministry of Justice (Korea) · checked 2026-10-10 · published 2025-04-02
2. [Top-Tier visa extension to science and technology professors/researchers](https://www.immigration.go.kr/bbs/moj/189/607924/artclView.do) · Ministry of Justice, Republic of Korea · checked 2026-10-12 · published 2026-06-30
3. [2030 Immigration Policy Future Strategy (March 2026)](https://www.immigration.go.kr/bbs/immigration/214/491432/download.do) · Ministry of Justice (Korea) · checked 2026-10-10 · published 2026-03
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: 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
6. [Press release: Top-Tier visa extended to science and technology professors and researchers (1 June 2026)](https://www.immigration.go.kr/bbs/immigration/214/607118/artclView.do) · Ministry of Justice, Korea Immigration Service · checked 2026-10-12 · published 2026-06-01
7. [Enforcement Decree of the Immigration Act, Article 23: employment by status of stay (in force 1 June 2025)](https://www.law.go.kr/LSW/lsPdfPrint.do?ancYnChk=0&lsiSeq=271319&efYd=20250601&efGubun=Y&joAllCheck=Y&joEfOutPutYn=on&mokChaChk=N&bylChaChk=N) · Ministry of Government Legislation (National Law Information Center) · checked 2026-10-12
8. [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
9. [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

## Top-Tier · industry job and its alternatives

| Route | Money needed | Stay | Work |
| --- | --- | --- | --- |
| Top-Tier · industry job | Needs income from ₩149.9M a year ≈ $112k | 5 yr | – |
| [Job Seeker (D-10)](https://settleanywhere.com/countries/south-korea/d10-job-seeker/) | – | 1 yr, renewable | Limited |
| [Special Occupation (E-7)](https://settleanywhere.com/countries/south-korea/e7-special-activity/) | Needs income from ₩25.9M a year ≈ $19k | 3 yr, renewable | Limited |
| [LTR · Highly Skilled](https://settleanywhere.com/countries/thailand/ltr-highly-skilled-professional/) Thailand | Needs income of $80k+ a year | 5 yr, renewable | – |
| [Engineer/Specialist visa](https://settleanywhere.com/countries/japan/engineer-specialist/) Japan | – | 5 yr, renewable | Limited |

## Questions people ask

### How much money do I need for the Top-Tier · industry job?

Income of at least KRW 149,865,000 a year (≈ $112,000). Annual earned income of at least 3 times GNI per capita (figure published at the 2 April 2025 launch); the education or experience test applies at this level. Income of at least KRW 199,820,000 a year (≈ $150,000). Annual earned income of 4 times GNI per capita (figure published at the 2 April 2025 launch) waives the education and experience requirements. 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 Top-Tier · industry job?

F-2 resident status; permanent residence (F-5) can be applied for after 3 years.

### Can I work on the Top-Tier · industry job?

F-2 resident status with free economic activity.

### Can I bring my family on the Top-Tier · industry job?

Spouse and minor children receive F-2 status; parents and domestic helpers can be invited on F-1.

### Does the Top-Tier · industry job lead to permanent residence in South Korea?

Time on the Top-Tier · industry job counts toward permanent residence in South Korea, which the rules allow after 3 years of residence. The general rule for citizenship is 5 years of residence.

### Is there a tax break for Top-Tier · industry job 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/) [D-4 language study](https://settleanywhere.com/countries/south-korea/d4-language-trainee/) [Student visa (D-2)](https://settleanywhere.com/countries/south-korea/d2-student/) [Korean F-4 overseas Korean visa](https://settleanywhere.com/countries/south-korea/f4-overseas-korean/)

## Work visas elsewhere

[🇮🇩 Special talent visa](https://settleanywhere.com/countries/indonesia/e33a-special-talent-sponsored/) [🇦🇪 Golden · Senior specialist](https://settleanywhere.com/countries/united-arab-emirates/golden-specialised-professional/) [🇸🇬 Employment Pass](https://settleanywhere.com/countries/singapore/employment-pass/) [🇲🇾 Residence Pass-Talent](https://settleanywhere.com/countries/malaysia/rp-t/) [🇹🇼 Job-seeker visa](https://settleanywhere.com/countries/taiwan/employment-seeking-resident-visa/) [🇭🇰 IANG graduate visa](https://settleanywhere.com/countries/hong-kong/iang/)

≈ 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 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.

1. [Press release: Top-Tier Visa programme takes full effect (2 April 2025)](https://www.moj.go.kr/bbs/moj_eng/49/479579/download.do) · Ministry of Justice (Korea) · checked 2026-10-10
2. [Top-Tier visa extension to science and technology professors/researchers](https://www.immigration.go.kr/bbs/moj/189/607924/artclView.do) · Ministry of Justice, Republic of Korea · checked 2026-10-12
3. [2030 Immigration Policy Future Strategy (March 2026)](https://www.immigration.go.kr/bbs/immigration/214/491432/download.do) · Ministry of Justice (Korea) · checked 2026-10-10
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: 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
6. [Press release: Top-Tier visa extended to science and technology professors and researchers (1 June 2026)](https://www.immigration.go.kr/bbs/immigration/214/607118/artclView.do) · Ministry of Justice, Korea Immigration Service · checked 2026-10-12
7. [Enforcement Decree of the Immigration Act, Article 23: employment by status of stay (in force 1 June 2025)](https://www.law.go.kr/LSW/lsPdfPrint.do?ancYnChk=0&lsiSeq=271319&efYd=20250601&efGubun=Y&joAllCheck=Y&joEfOutPutYn=on&mokChaChk=N&bylChaChk=N) · Ministry of Government Legislation (National Law Information Center) · checked 2026-10-12
8. [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
9. [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.