I am leaving Korea and have been told I need a tax clearance certificate?
I am leaving Korea and have been told I need a tax clearance certificate. What is it, who needs one, and how do I get it?
1 Answer
A tax clearance certificate (납세증명서) is a document from the Korean tax office stating that you have no outstanding tax obligations. While not always required for leaving Korea, many people need one for visa applications abroad, real estate transactions, or specific exit procedures.
Who needs it. If you are exiting Korea permanently and your employer or property transactions will involve tax-related documents, you may need it. Some countries require proof of tax compliance from Korea for skilled worker visas. Also, if you are claiming a National Pension lump-sum refund, NPS may ask for tax records.
How to get it. The fastest way is online via Hometax (hometax.go.kr). Log in with your Korean digital certificate or simple authentication, navigate to 민원증명 then 납세증명서 신청, and request issuance. The certificate is free and downloadable as PDF immediately if you have no outstanding taxes.
If you cannot use Hometax, visit your local district tax office (세무서) with your ARC and passport. The certificate is issued same day in most cases. It is typically valid for 30 days, so time the request close to when you need to submit it. Most documents require Korean original plus apostille if used overseas, available from the Ministry of Foreign Affairs.