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Understanding Tax and Part-Time Work in Korea for International Students

Learn about the tax obligations and part-time work opportunities for international students in Korea. This guide covers everything from work permits to tax filing.

February 16, 2026

Introduction

Studying abroad is an exciting opportunity, and South Korea has become a popular destination for international students, including those from Nepal. One of the key aspects of living and studying in Korea is understanding the regulations surrounding part-time work and taxes. This article delves into the essentials of working part-time while studying in Korea and the tax implications that come with it.

Part-Time Work Regulations

Eligibility to Work

As an international student in Korea, you are allowed to work part-time under certain conditions. You must:

  • Hold a valid student visa (D-2 or D-4).
  • Be enrolled in a recognized educational institution.
  • Maintain a minimum attendance rate (usually 80% or above).

Work Permit Requirements

Before you begin working, you need to obtain a work permit. Here’s how you can apply:

  1. Prepare Required Documents: Gather necessary documents including your passport, student visa, admission letter from your university, and a completed work permit application form.
  2. Visit the Immigration Office: Go to the nearest immigration office to submit your application. Bring all your prepared documents.
  3. Await Approval: Processing time can vary, so apply well in advance of when you wish to start working.
  4. Receive Your Permit: Once approved, you will receive a work permit that allows you to work up to 20 hours per week during semesters and up to 40 hours during breaks.

Types of Part-Time Jobs

International students in Korea have a variety of part-time job options:

  • Service Industry: Restaurants, cafes, and retail stores often seek part-time workers.
  • Tutoring: If you are proficient in English or another language, consider tutoring students.
  • Internships: Some internships may be available, offering both experience and a chance to earn money.
  • Freelancing: If you possess skills in graphic design, writing, or programming, freelancing can be a lucrative option.

Tax Obligations for International Students

Understanding Tax Residency

In Korea, your tax obligations depend on your residency status. Generally:

  • Non-Resident: If you stay in Korea for less than 183 days in a year, you are considered a non-resident and will be taxed only on income earned in Korea.
  • Resident: If you live in Korea for more than 183 days, you are considered a resident and will be taxed on your worldwide income.

Tax Rates

  • Non-Residents: Taxed at a flat rate of 20% on income earned in Korea.
  • Residents: Taxed progressively, starting from 6% up to 42%, depending on income levels.

Filing Tax Returns

  1. Determine Your Tax Year: The tax year in Korea runs from January 1 to December 31.
  2. Gather Documentation: Collect all necessary documents, including income statements from your employer and any other income sources.
  3. File Your Tax Return: You can file your taxes online via the National Tax Service (NTS) website or visit a local tax office. The filing period is usually from May 1 to May 31.
  4. Pay any Tax Due: If you owe taxes, ensure to pay them by the deadline to avoid penalties.

Tax Refunds

If you have overpaid your taxes, you may be eligible for a refund. To apply for a refund:

  • Complete the tax return indicating your overpayment.
  • Submit your application through the NTS.
  • Refunds can take a few weeks to process.

Tips for Managing Work and Study

Balancing Work and Studies

  • Set a Schedule: Create a timetable that accommodates both work and study commitments.
  • Prioritize Your Studies: Ensure that your job does not interfere with your academic responsibilities.
  • Use University Resources: Many universities offer support services for finding part-time work and managing your schedule.

Networking

  • Join Student Groups: Connect with other international students who may have job leads or offers.
  • Attend Career Fairs: Participate in university career fairs to meet potential employers.

Understanding Your Rights

  • Know Your Rights as an Employee: Familiarize yourself with labor laws and your rights as a part-time worker in Korea to avoid exploitation.
  • Seek Help if Necessary: If you encounter issues at work, don’t hesitate to seek help from your university’s international office or local labor rights organizations.

Conclusion

Working part-time while studying in Korea can provide valuable experience and financial relief. However, it is crucial to understand the legal requirements and tax obligations to ensure a smooth experience. By following the guidelines outlined in this article, international students from Nepal can effectively navigate the complexities of part-time work and taxes in South Korea. Embrace the opportunity to work, learn, and grow in this dynamic country.