TL;DR
Korea gives you 2 years plus an ARC. Japan gives you zero tax but 6 months. Taiwan gives you renewability plus a PR path. The right visa depends on how long you're staying, what you earn, and whether you need a bank account.
General Information Only: This post discusses tax-related topics for informational purposes. This is not tax advice. Tax laws vary by jurisdiction and change frequently.
LocalNomad is not a licensed immigration consulting firm (移民業務機構). The information below is based on published requirements from official government sources. This is not an eligibility assessment or legal advice.
LocalNomad 並非持有執照的移民業務機構。以下資訊係根據各國政府官方公開之規定整理而成,不構成資格評估或法律建議。
The Table
| Korea F-1-D | Japan DN Visa | Taiwan Gold Card | |
|---|---|---|---|
| Duration | 1+1yr (2yr max) | 6 months hard cap | 1–3yr, renewable indefinitely |
| Income requirement | ₩88M/yr (~$64K), GNI×2 ([source](https://www.immigration.go.kr/bbs/immigration_eng/229/464290/download.do)) | ¥10M/yr (~$68K), [source](https://www.moj.go.jp/isa/content/001422249.pdf) | Portfolio-based; most fields have a salary route (NTD 160K+/mo). 12 qualification fields |
| Tax status (183+ days) | Worldwide income, 6–45% + local income tax (10% of national PIT), [NTS](https://www.nts.go.kr/english/cm/cntnts/cntntsView.do?mi=20251&cntntsId=8810) | Non-resident; foreign income 0%, [NTA](https://www.nta.go.jp/english/taxes/individual/12006.htm) | 5–40% graduated; 50% exempt on salary >NT$3M for 5yr, [Gold Card FAQ](https://goldcard.nat.gov.tw/en/faq/what-is-the-legal-bases-of-enacting-tax-benefits-for-foreign-specialist-professionals-and-what-are-the-benefits/) |
| ARC / housing access | Full ARC. Standard lease market | No ARC. Guarantor required | Full ARC. Standard lease market |
| Remote work legality | Yes (foreign clients OK) | Yes (foreign clients OK) | Yes (foreign clients OK) |
| PR path | F-2-7 after 5yr | 10+ years | 3yr continuous residence (183+ days/yr) |
| Eligible countries | Reciprocal list (~40 countries): [MOFA](https://www.mofa.go.kr/us-seattle-en/brd/m_23042/view.do?seq=41) | Selected countries: [japan.travel](https://www.japan.travel/en/plan/digital-nomad-visa/) | Open (qualification-based, not nationality-based): [goldcard.nat.gov.tw](https://goldcard.nat.gov.tw/en/qualification/) |
Duration: Who Lets You Stay
Korea's F-1-D visa gives you 1 year with one renewal: a 2-year ceiling. After that, you pivot to a different status or leave. The renewal isn't automatic; you re-verify income at immigration.
Japan's digital nomad visa is 6 months. Hard stop. You cannot renew it inside Japan. You must leave, then reapply from abroad. Back-to-back stays are not possible by design. Japan built the visa for travelers, not settlers.
Taiwan's Gold Card runs 1 to 3 years, and you can renew it indefinitely as long as your qualification holds. Uncertain about long-term Asia plans? Taiwan is the only one of the three that keeps that door open.
If staying past 12 months matters to you, Japan is immediately out. Korea works for a 2-year stint. Taiwan is the only option with no expiry ceiling.
Income: What You Need to Earn
Korea: ₩88 million ($64–66K/year)
Korea ties the threshold to 2× GNI (Gross National Income) per capita as announced by the Bank of Korea. Based on 2023 GNI data, that's currently ~₩88 million — but this figure is updated annually, and the 2025 GNI data may push the bar closer to ₩100M. Check the latest figure at application time. The USD equivalent depends on the exchange rate on your application date, roughly $64,000–66,000 at recent rates. You submit 3–6 months of bank statements showing consistent deposits, or a work contract from a registered company.
Income source doesn't matter much. Client invoices, foreign salary, passive revenue: all count. Korea doesn't require you to work inside Korea.
For the full application breakdown, see our F-1-D guide.
Japan: ¥10 million (~$68K/year)
Slightly higher than Korea in raw numbers. Japan asks for stronger proof too: tax returns where available, multi-month bank records, and evidence of ongoing contracts. One large transfer followed by flat months is a red flag. They want to see regular, demonstrable flow. Not a one-time spike.
Taiwan: Qualification-based, not income-based
Taiwan evaluates candidates by qualification field rather than a flat income bar. You must fit one of 12 professional fields including Digital, Science & Technology, Finance, Economy, Culture and Arts, Architecture, and more, as defined by Taiwan's National Development Council. Most fields do have a salary route (NTD 160K+/month), but portfolio-based applications are possible in several categories. Proof includes: GitHub repos, published work, certifications, degrees, client letters.
goldcard.nat.gov.tw/en/qualification
Korea and Japan have similar income bars. Korea is more flexible on proof format. Taiwan requires fitting a specific professional category across 12 fields. If your work is niche and doesn't map cleanly into those fields, Korea or Japan is your route.
Note: Tax obligations depend on your specific situation, residency status, and applicable treaties. Consult a licensed tax professional (세무사/税理士/會計師) for personalized advice.
Tax Rules
This is where most nomads get surprised.
Japan: Non-resident status by design
Japan's DN visa holders are classified as non-residents. Foreign-source income is taxed at 0% in Japan. If you work only for overseas clients, your Japanese tax bill is zero.
The catch: income from Japanese clients (or freelance work billed to a Japanese company) is taxable at 20.42% depending on the arrangement.
For a true remote worker with no Japan-side clients, Japan's tax situation is the cleanest of the three. Japan has 79 tax treaties covering 86 countries/regions (per NTA MAP Report 2024). See NTA No.12006 for the non-resident income tax rules.
Korea: 183-day worldwide tax
Spend 183+ days in Korea in a calendar year and you're a tax resident. That means worldwide income is subject to Korean rates: 6% at the bottom bracket up to 45% at the top, plus local income tax (10% of national PIT). Remote clients in the US? Taxed. Rental income elsewhere? Taxed. Foreign dividends? Taxed.
There are foreign tax credits, so you won't always pay twice. But you'll file in two countries and manage the paperwork. Korea has tax treaties with ~97 countries. Check whether yours is on the list — NTS English guidance has the details. The 183-day mechanics explained in detail: our tax trap post.
Taiwan: Tiered, with a high-earner kicker
Under 183 days in Taiwan: flat 18% on Taiwan-source income only. Over 183 days: graduated 5–40% on worldwide income, same structure as Korea.
Gold Card holders get one extra: a 50% tax exemption on salary above NT$3 million (~$98K) for the first five years of residence. Earn NT$6M, pay tax on NT$3M. That's a real number for senior engineers or finance professionals.
Taiwan has tax treaties with 35 jurisdictions, fewer than Korea or Japan, so check your home country first. Full breakdown in the Gold Card tax FAQ.
Simplest tax situation: Japan. Best for high earners committing 3–5 years: Taiwan. Most paperwork: Korea.
LocalNomad is not a tax advisory service. The tax information in this post is general in nature and may not reflect the most current legislation. Professional tax consultation is recommended before making any financial decisions based on this content.
Housing and Daily Life
Visa status shapes what housing is actually available to you on the ground.
Korea: ARC opens the standard market
F-1-D holders get a full 외국인등록증 (ARC, Alien Registration Card). Once registered, you can sign a standard lease with most landlords and open a bank account at Woori or Hana in about 30 minutes.
Two rental formats dominate:
- 월세 (wolse): Monthly rent. Expect a 보증금 (deposit) of ₩5–15M locked for the lease term, plus monthly rent of ₩900K–1.5M for a central one-bedroom (2026 prices). The deposit is refundable at move-out but tied up for 1–2 years.
- 전세 (jeonse): A lump-sum deposit of ₩500M+ in exchange for zero monthly rent. Not practical for most digital nomads.
Wolse is the realistic option. Budget for the deposit lock-up.
ALLO Korea Housing Guide 2026 | Seoul vs Tokyo cost comparison
Japan: No ARC, guarantor market
Japan's DN visa does not come with an ARC or residential registration. Landlords typically require a guarantor (保証人, a Japanese citizen or permanent resident who co-signs and accepts liability). No legal mandate, but it's standard market practice.
University of Tokyo housing guidance | GTN (guarantor service)
Workaround: use a guarantor service (¥5K–10K/month), or book furnished apartments in serviced housing where management handles the guarantee.
Without residential registration, certain services become unavailable: library cards, some healthcare registrations, local government tools. You can live there. But you won't be registered there.
Japan housing deep-dive: digital nomads 2026
Taiwan: ARC, standard market, full banking
Gold Card comes with an ARC. Landlords don't require guarantors. CTBC, Cathay United, and Fubon all open accounts for ARC holders. Apple Pay, Google Pay, and mobile payments work across the board.
Korea and Taiwan are both practical for housing and daily banking. Japan requires workarounds at almost every step.
Which Visa Fits Which Nomad
Staying 12–24 months, straightforward setup Korea F-1-D. Two years, ARC, normal rental market, banking in 30 minutes. After the 2-year cap, you'd need to switch status or move on.
6-month test drive, clean taxes Japan DN visa. Non-resident status means zero tax on foreign income. Processing is fast. Good if you want to try Japan without a multi-year commitment.
High earner, 3–5 year plan, PR on the table Taiwan Gold Card. The 50% salary exemption above NT$3M is real money for senior earners. The PR path requires 3 years of continuous residence (183+ days/yr) — still faster than the 5+ years on most standard paths.
Building a base with family Taiwan again. Gold Card spouses can apply to the Ministry of Labor (MOL) for an open work permit — no employer sponsorship needed, but it's not automatic. Korea allows dependents on F-1-D but spouses can't work freely. Japan's DN Visa explicitly allows spouse and children to be included in the same application, receiving the same 6-month stay.
Internal links to the full visa breakdowns: Korea F-1-D | Taiwan Gold Card | Japan DN Visa
FAQ
- Can I switch between these visas if my plans change?
Yes, but each country treats it differently. In Korea, switching from F-1-D to another status (like E-7 or F-2) requires a new application at immigration. It's not automatic. In Japan, because the DN visa must be reapplied from abroad anyway, switching to a different visa category means starting a fresh application. In Taiwan, Gold Card holders can transition to resident status, entrepreneur visas, or other categories if their situation changes. Check current requirements at each country's immigration office before planning a switch.
- Which country is cheapest to live in day-to-day?
Korea is generally the lowest cost of the three for central city living. Seoul's wolse rents run lower than Tokyo for comparable apartments, groceries are reasonable, and public transit is cheap. Taiwan sits in the middle: Taipei is cheaper than Tokyo, slightly more than Seoul, with lower food costs than both. Japan is the most expensive, particularly for housing in central Tokyo and dining out. For city-by-city numbers, see our Seoul vs Tokyo cost breakdown.






