Korea's National Assembly passed on 31 December 2009 the tax laws applicable for 2010. From 1 January 2010, the 30% Overseas Assignment Allowance Exclusion was no longer available. Moreover, those already granted the Exclusion were not to be given extensions (previously it had been announced that this Exclusion would continue until 2012). This change applies only to foreign workers employed in Korea and resulted in higher levels of income tax being withheld from foreign employees.
 
Adverse changes were also made to earned income tax exemptions of so-called qualified engineers and technicians. A tax exemption on the royalty income of foreign corporations was abolished.