Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
South Korea does not impose government-mandated per diem rates. Employers have flexibility in structuring per diem policies, which may include:
- Fixed per diem allowances reflecting estimated travel costs;
- Reimbursement of actual expenses incurred, with receipts as proof.
For further tax guidance, refer to the National Tax Service.
Last changed 2026-01-26