Tax & residency · Moving back to Korea

Scared of the Tax Bill, Can’t Move Back to Korea? — Korea’s NTS Opens a 1:1 ‘Returnee Tax Consult’ (July 2026)

Thirty years in Sydney.

Maybe it’s time to move back to Korea — a thought that crosses your mind now and then.

But the moment you start looking into it, one thing trips you up first.

Tax.

“If I bring my Australian savings to Korea, won’t I get hit with a huge tax bill?” “Once I’m a Korean resident, doesn’t my worldwide income get taxed there?” “And don’t I have to report all my overseas accounts?”

That vague fear keeps a lot of people putting off the decision to return.

Then, in July 2026, Korea’s National Tax Service (NTS) rolled out a service aimed at exactly this worry.

A 1:1 tax consult for returning overseas Koreans (the “U-turn” consult) — by video or phone, and even anonymously.

The bottom line

  • The NTS runs a tax consult for returning overseas Koreans from July 2026
  • 1:1 by video or phone, anonymous application allowed (no personal details required)
  • Scope = residency test · inheritance/gift/CGT on overseas assets · foreign account reporting · settlement tax procedures
  • Apply = consult form → fax or email
  • ⚠️ But this covers Korean tax only — the Australian side (CGT, super, FX timing) is on you
Reverse-migration tax = both Korea and Australia Korea tax — covered by the NTS U-turn consult Residency test Overseas-asset inheritance/gift/CGT Foreign account reporting Settlement tax procedures Australia tax — your own responsibility Capital gains (CGT) on leaving Super withdrawal timing Exchange rate (FX) Australian tax return
The NTS consult covers Korean tax only — handle the Australian side separately for real savings.

Why ‘tax’ is the real obstacle to returning

People usually worry about visas or housing first. But the larger your assets, the more the real blocker is tax. Three things stack up.

① The moment you become a resident — worldwide income. Once you’re judged a Korean “resident,” even income arising in Australia (rent, dividends, pension) can fall under Korean tax. This residency call is the hinge for everything.

② Bringing assets across — inheritance, gift, CGT. Transferring or unwinding Australian assets can trigger gift tax or capital gains tax.

③ Overseas accounts — a reporting duty. Foreign financial accounts above a threshold are reportable. Miss it and penalties follow.

These three blur together into “I’m too scared of the tax to go.”

The NTS’s answer: the U-turn tax consult

From July 2026, the NTS untangles this 1:1, directly.

  • How: online consult by video or phone
  • Who: any overseas Korean who has lived abroad long-term and plans to return
  • Anonymous: you can apply without giving personal details
  • Apply: fill in the consult form → fax (0503-110-9071) or email ([email protected]) (as reported, June 2026)

What you can ask about

  • Resident / non-resident determination — when you become a Korean resident
  • Inheritance, gift, and capital gains tax on overseas assets
  • The foreign financial account reporting regime
  • Tax procedures for settling back in

→ You can put the three worries above to them, fitted to your own case.

So — if you’re weighing a return

Use this free consult as your first step. It’s the cheapest way to turn a vague fear into concrete questions. Read these first and your questions get sharper:

⚠️ Good to know

  • The launch timing and application contacts (fax/email) reflect June 2026 news reports — confirm against the NTS’s official notice before using them.
  • This is general information; for your own situation, consult a tax professional in both Korea and Australia.

Source: reporting on the NTS returnee (U-turn) tax consult, June 2026.

Frequently asked questions

Who can use the U-turn tax consult?

Any overseas Korean who has lived abroad long-term and plans to return. Anonymous applications, with no personal details, are also accepted.

Does it cost anything?

It's a free 1:1 tax consult from Korea's National Tax Service, by video or phone (from July 2026). Confirm the exact terms against the NTS's official notice.

If I become a Korean resident, is my Australian income taxed in Korea too?

If you're judged a Korean resident, your worldwide income can fall under Korean tax. Double taxation is then adjusted via the Korea–Australia tax treaty and foreign tax credits. The key is when you become a resident.

What can I ask about?

Residency determination, inheritance/gift/capital gains tax on overseas assets, the foreign financial account reporting regime, and tax procedures for settling back in.

Does this consult cover everything I need?

No. It covers Korean tax only. The Australian side on departure — CGT, super withdrawal timing, FX — must be checked separately with an Australian tax professional.