South Korea → Vietnam

In plain termsKorea’s 183-day limb can span two tax periods. Vietnam’s day count does not. Art 4 sits between them. An SSA is in force; totalization of coverage periods is still delayed.

1. Two different 183s

   Korea 183-day test exists (

   yes

   Source NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조

   Checked Aug 2026 · Band low · Status fresh

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ); threshold
   183 days

   Source NTS residency manual; 소득세법 시행령 제4조 ③

   Checked Aug 2026 · Band low · Status fresh

   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . It can span two tax years (
   yes

   Source 소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Dual residence goes to DTA Art 4 on the tax overlay.

2. Exit-tax gate

   Exit-tax regime exists (

   yes

   Source Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists

   Checked Aug 2026 · Band high · Status fresh

   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Residents are taxed worldwide (
   yes

   Source NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income

   Checked Aug 2026 · Band low · Status fresh

   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Thresholds and gain maths stay refused on the overlay.

3. SSA 2024

   Korea–Vietnam SSA in force (

   yes

   Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT)

   Checked Aug 2026 · Band med · Status fresh

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ); EIF
   2024-01-01

   Source Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024

   Checked Aug 2026 · Band med · Status fresh

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   . Detachment exemption exists (
   yes

   Source NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers

   Checked Aug 2026 · Band med · Status fresh

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ). Totalization benefits delayed (
   yes

   Source NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless

   Checked Aug 2026 · Band high · Status fresh

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   Method: figures past 2× SLA hide. See /method · /status · /changelog.

   ).

Also: visa & stay · decide.