Global income tax filing deadline when leaving Korea permanently
Widely misstated as the end of the month following departure, or as the ordinary May deadline. It is neither, and the gap between the wrong answer and the right one is the difference between filing before you fly and filing from another country without a Korean bank account, a Korean number or a certificate.
- Applies to
- Residents with a global income filing obligation who are relocating their domicile abroad
- Review cadence
- Checked once a year
What we have recorded
- 2026-09-16The day before departure
Applies to a resident who has a global income filing obligation and is leaving to move their domicile or residence overseas. An employee with employment income only is normally settled by the employer's mid-year settlement instead, so the two situations must be separated before this deadline is applied to anyone.
Income Tax Act — final return where a resident departs to relocate domicile abroad
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.
Guides that depend on this figure
When this figure moves, every guide above needs the same edit. That is why it is tracked here rather than copied into each one.