South Korea Tax Agency Issues 2026 Individual Income Tax Guide for Nonresidents in English, Korean

The South Korean National Tax Service April 30 issued the 2026 individual income tax guide for nonresidents, in English and Korean. Topics covered include: 1) the May 31 general filing deadline for global income tax returns, and the June 30 extended deadline for persons who provide documents certifying compliance; 2) the increased child tax credit amounts, for income earned on or after Jan. 1, 2025; 3) the extension of the 50 percent wage and salary income tax deduction to individuals employed in qualifying strategic industries; 4) the one-time 500,000 South Korean won (US$345) marriage tax credit, for marriage registrations filed ...