ARTICLE 22

U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States

Governmental Functions

Wages, salaries, and similar remuneration including pensions, annuities, or similar benefits, paid from public funds of one of the Contracting States to a citizen of that Contracting State for labor or personal services performed as an employee of that Contracting State or an instrumentality thereof in the discharge of governmental functions shall be exempt from tax by the other Contracting State.

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▸Contents — U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976

U.S. Income Tax Treaty — Korea Income Tax Treaty - 1976

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