Can I get back the tax I paid when leaving Korea?

Yes. The exit tax paid when leaving the country (capital gains tax on shares) can be refunded, or the tax deferral can be canceled, in certain cases. If one of the reasons below happens within 5 years of your departure date, you must apply within 1 year of the day the reason happened.

Cases eligible for a refund or cancellation

• You came back to Korea without selling the shares and became a resident again (re-entry)
• You gave the shares as a gift to a Korean resident
• An heir inherited the shares (the heir applies)

How to apply

1. Check the day the reason above happened.
2. Apply to the head of the tax office with jurisdiction over your tax place (납세지 관할 세무서장) within 1 year of that day.
3. Tax you already paid is refunded. Tax under deferral is canceled.
4. The tax office must process your application without delay once it receives it.

⚠️ Points to note

• This tax applies only to people who are major shareholders and who had a total of 5 years or more of domestic address or residence in the 10 years before the departure date. Ordinary people leaving Korea are not covered.
• Some amounts added to the tax you paid (amounts added to the calculated tax) are not refunded.
• If you get a refund because of a gift or inheritance, no refund surcharge (interest) is added.
• For departures in 2026, domestic shares are covered. For departures on or after 2027.1.1., overseas shares are also included.

This is a tax matter and does not depend on your visa status. For the exact amount and the application form, check with your local tax office (세무서) or the National Tax Service Call Center (국세상담센터) at 126.