Claiming dependents as a foreign employee — including family who live abroad

The dependents deduction is large and needs no spending — but foreign employees often assume family abroad cannot count. Many can. Here is what qualifies and what you need to show.

Who can be a dependent

Each person must meet both the age test and the income test (2026 tax year):

Family member	Age test	Income test
Yourself	none	none
Spouse	none	yes
Parents and grandparents (incl. your spouse’s)	60 or older (born on or before Dec 31, 1966)	yes
Children and grandchildren	20 or younger (born on or after Jan 1, 2006)	yes
Brothers and sisters	20 or younger, or 60 or older	yes

People with a disability are exempt from the age test (the income test still applies). A child who is claimed as a dependent may also bring the child tax credit, which applies to children born in 2016 or earlier.

The income test

The limit is ₩1 million of annual income (after expenses), not ₩1 million of revenue. If the person’s only income is a salary, the rule is a total salary of ₩5 million or less. The same test applies to family abroad, using their income in that country.

Family who live abroad

You can claim a spouse living in your home country if their income meets the test, and parents you support abroad if they meet the age and income tests. Your employer will ask for documents, typically:

• Proof of the relationship issued in your home country — a family relation certificate, marriage certificate or similar
• Proof of their income from the authorities there
• For parents, proof that you support them, such as records of money you send home

Documents in another language may need a translation; ask your payroll team what format they accept. The Hometax PDF never includes family abroad, so these are always submitted separately.

What one dependent is worth

The deduction lowers your taxable income, so its value depends on your tax rate. For one extra dependent the calculator gives:

Total salary	Tax back (incl. local income tax)
₩30,000,000	₩122,031
₩40,000,000 – ₩60,000,000	₩247,500
₩80,000,000 – ₩100,000,000	₩396,000
₩150,000,000	₩577,500

At ₩30 million the gain is smaller because a lower tax also lowers the earned income tax credit.

Dependents and the 19% flat rate

The 19% flat rate allows no deductions, so dependents count for nothing under it. They do make the normal method cheaper, which raises the salary at which the flat rate wins — from about ₩165 million for a single person to about ₩181 million with a spouse and two children. If you are near that line, claiming your family can decide which method is lower.

Do not claim the same person twice

One person can be claimed by one taxpayer only. If your spouse also works in Korea, or a sibling supports the same parents, agree who claims whom before submitting. Double claims are caught by the tax office and come back with penalty tax.

Common questions

My parents live abroad and I send money every month. Do I qualify? If they are 60 or older and their income is ₩1 million or less a year, yes — keep the transfer records and get the relationship and income documents from your home country.

My spouse works abroad. Then their income is probably above the limit and you cannot claim them. The test uses their total income, wherever it is earned.

Can I claim family’s card spending or medical costs from abroad? Card spending abroad and medical costs paid to hospitals abroad do not qualify. Only spending that meets the Korean rules counts.