Public Service
Taxes
All employees, including foreign citizens, are required by law to pay Korean income tax, which is generally withheld from an employee's salary and paid by the employer. The Korean income-tax rate is 5 to 10 precent, depending on the earned income.
Due to the tax treaty between Korea and foreign countries, all EPIK program participants are eligible for income tax exemption benefit during the first two years of employment in Korea. Canadian citizens are not eligible for this benefit as there is no tax treaty between Korea and Canada. In order to claim tax exemption, within a month of your arrival, you are required to submit to your school a copy of "Residency Certification" (a government certified document that confirms your legal residency status in your country. This can be obtained from the tax revenue authority in your country or online). If you arrived in Korea without this document, you may be able to request it through mail or online after your arrival.
