🏙️ Living in Seoul · Tax Guide for Foreign Residents

Individual Resident Tax in Seoul (For Foreigners): Who Pays & How to Pay by Aug 31

If you're a foreign resident in Seoul, you may receive a bill for the Individual Resident Tax (주민세 개인분) this month. It's a small local tax — but it has an August 31 deadline, and missing it can add a late penalty. Here's who has to pay, who's exempt, the amount, and every way to pay it.

🔎 Quick Summary

• Applies to foreign residents registered and living in Korea for 1+ year (as of Jul 1).
• Amount in Seoul: 6,000 won (4,800 residence tax + 1,200 local education tax).
• Deadline: Aug 31, 2026. Pay via bank, ETAX/WeTax, mobile apps, or ARS.

Who has to pay?

You're liable if, as of July 1, you had completed foreigner registration under the Immigration Act and had resided in Korea for a year or longer.

✅ Exemption: Family members who are listed on the certificate of foreign resident registration and live at the same address as the taxpayer are exempt — so a household generally pays only once.

How much & where

Amount	6,000 won in Seoul (4,800 residence tax + 1,200 local education tax)
Taxing office	The district (-gu) office of your current address (place of residence) as of Jul 1
Due date	Aug 31, 2026

How to pay

A bill is sent to your registered address. Pay the amount shown by the deadline through any of these:

• Commercial banks / internet banking / bank ATM
• Credit card or mobile payment apps
• Seoul ETAX (etax.seoul.go.kr) or the STAX mobile app
• ARS phone payment: 1599-3900

📍 Live outside Seoul? Seoul uses ETAX, but the rest of Korea uses the nationwide WeTax portal (wetax.go.kr) or the Smart WeTax app. You can also pay at your district/city office. The exact amount may differ slightly by region.

Questions?

Contact the tax department of your district office, or call 120 (no area code needed).

❓ FAQ

Do foreigners have to pay resident tax in Korea?

Yes, if you completed foreigner registration and have lived in Korea for a year or more as of July 1. In Seoul the amount is 6,000 won, due by August 31.

My family members are registered too — do we each pay?

No. Family members listed on the certificate of foreign resident registration who live at the same address are exempt, so the household generally pays once.

What if I never received a bill?

Check via Seoul ETAX (etax.seoul.go.kr) or WeTax (wetax.go.kr), or call 120. You're still responsible for paying by the deadline even if the paper bill went astray.

What happens if I miss August 31?

A late-payment penalty can be added. It's a small tax, so it's best to pay on time via ETAX/WeTax, a bank, or ARS (1599-3900).

📎 Source: Seoul Metropolitan Government — Individual Resident Tax notice for foreign residents (2026). Confirm your bill via ETAX/WeTax or call 120.

📌 Don't let a 6,000-won bill turn into a penalty — pay by August 31!