Housing subscription savings deduction: annual cap for a qualifying foreign employee
The narrowest of the housing exceptions and the newest, opened on contributions from 2025. It matters because the blanket statement it replaces — that a foreign national simply cannot claim housing subscription savings — is still the general rule for most people, so only the exception moved. Recording both states keeps that distinction visible.
- Applies to
- Foreign residents who are the spouse of a head of household owning no home, with total salary of ₩70m or below
- Review cadence
- Checked once a year
What it has been
- 2025-01-01₩3,000,000 a year, deducted at 40%Current
From contributions made in 2025: a foreign resident with total salary of ₩70,000,000 or below who is the spouse of a head of household owning no home, contributing to a qualifying housing savings account in their own name, may deduct 40% of contributions up to ₩3,000,000 a year. The general position for other foreign nationals is unchanged.
National Tax Service — 2026 year-end settlement guidance for foreign employees
- 2024-12-31Not available
A foreign national cannot be a head of household in the ordinary sense under the resident registration system, so the deduction was effectively closed.
Position before the 2025 change
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.