Once a child goes to school abroad, the tuition worry comes with a second question: "Will this money count for the year-end tax settlement?" The short answer is that a school outside Korea also qualifies for the education expense tax credit if it corresponds to a Korean kindergarten, elementary, secondary school or university. If the parent works in Korea and only the child is abroad, one more condition applies when the student is in elementary or middle school, and graduate school and language courses are excluded. This article is based on the Ministry of Government Legislation's Easy Law guide (information as of 15 September 2026) and on Article 59-4 of the Income Tax Act, Article 118-6 of its Enforcement Decree and the Regulations on Study Abroad cited in National Tax Service year-end settlement material, all checked on 19 October 2026.

A school abroad qualifies if it counts as a Korean school

A qualifying overseas institution is one located abroad that corresponds to a kindergarten under the Early Childhood Education Act, or a school under the Elementary and Secondary Education Act or the Higher Education Act. The test is not whether the name includes "international" or "academy", but whether Korean law would treat it as a kindergarten, a primary or secondary school, or a university.
So regular local primary, middle and high schools and universities qualify, while language courses that are not regular degree programmes are excluded. The accreditation test for foreign schools inside Korea is covered separately in Does foreign school tuition qualify for the tax credit?.

The credit is 15% of what you paid, with a cap that depends on school level

The education expense credit rate is 15% of the amount paid. For a basic-deduction dependant other than the taxpayer, the cap is KRW 3 million a year per pre-school child or elementary, middle or high school student, and KRW 9 million a year per university student. Money paid to graduate school is excluded.
At the full cap, that works out to KRW 450,000 off your tax for a school-age child and KRW 1.35 million for a university student. If tuition is higher than the cap, the credit simply stops at the cap.

If a parent works in Korea, elementary and middle school students face one more condition

When the person who paid the expenses works in Korea, the student must be a Korean national as of the last day of the tax year. If the student is a pre-school child or an elementary or middle school student, one of the following must also be met (Article 118-6, paragraph 5 of the Enforcement Decree).

• The student qualifies for self-funded study abroad (Article 5 of the Regulations on Study Abroad)
• The student has lived abroad with the person responsible for support for at least one year (Article 15 of the same Regulations)

Self-funded study qualification means having a middle school graduation or equivalent education and an admission or invitation from a foreign educational institution, or having study recognition from the superintendent or the director of the National Institute for International Education. High school and university students are not subject to this extra condition.

Parents in Korea, child went abroad right after elementary school

Easy Law gives exactly this case. The parents live in Korea with no overseas stay, and the child went to the United States straight after finishing elementary school. The answer is "it appears not". A child who has just entered middle school has no middle school graduation and has not lived abroad with a supporter, so no credit is available.
By contrast, if the whole family went abroad and lived together for a year or more, elementary and middle school students are covered too. The same tuition can be deductible or not depending on the grade at departure, so check this condition when you plan the move. What happens to the Korean school record when you leave is explained in What happens to Korean school enrolment when you go abroad.

Documents go to your employer; the simplified service does not replace them

For expenses paid to an overseas educational institution, you submit documents yourself to the withholding agent (your employer) or the tax office. The guidance lists these examples.

• Tax credit declaration form
• Education expense payment certificate (a certificate of enrolment can substitute if you received a child tuition allowance)
• Proof that the overseas institution corresponds to a Korean kindergarten or school
• Proof of self-funded study qualification (for example a recognition certificate for study abroad)
• For pre-school and elementary or middle school students, proof of at least one year living abroad with the supporter (for example a special study abroad confirmation issued by the head of the overseas mission)

This list is only an example and may differ by case. Receipts from foreign schools can be hard for a payroll officer to read, so keep a translation with them.

Tuition counts for the year in which it was paid, up to 31 December

The credit applies to education expenses paid in the relevant tax year. For the 2026 settlement, tuition paid during 2026 counts, and the settlement is made when the employer pays February 2027 salary.
If your school asks for next term's tuition in advance, the year it counts for can change. Check the payment date on the receipt against the term start date. How to send tuition abroad is covered in Sending tuition and living expenses abroad.

Cram school fees and overseas school tuition are calculated on different lines

The rule under which pre-school academy fees qualify but elementary school ones do not is separate from overseas school tuition. If an overseas school counts as a school, what you pay that school is itself an education expense. The boundary for domestic academy fees is explained in Education tax credit: preschool academy fees qualify, elementary ones do not.

Order of steps and where to check

1) Check whether the overseas school corresponds to a Korean kindergarten, elementary, secondary school or university. 2) If the student is in elementary or middle school, check whether the family lived abroad together for a year or more, or whether the student has self-funded study qualification. 3) Confirm the payment dates of this year's tuition from the receipts. 4) At year-end settlement, give your employer the declaration form, the payment certificate and the supporting documents.
Whether you can claim depends on your family make-up, length of stay and the school programme. This article does not replace tax advice, so confirm the final decision with the National Tax Service call centre (126) or your tax office. The sources are the Easy Law guide on the tax credit for study abroad costs, Article 59-4 of the Income Tax Act, Article 118-6 of its Enforcement Decree and the Regulations on Study Abroad.