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South Korea

Corp Tax: 25%Setup: 400,000 KRWIncorporate: 14 daysData Quality: 68%

Tax Rates

Corporate Tax

25%Verified Feb 2026

Small Business Rate

10%

Effective Corporate Rate

27.5%

Capital Gains

25%

Personal Income (Top)

45%Verified Feb 2026

VAT

10%Verified Feb 2026

Dividend Withholding

20%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

12.5%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

20%

Participation Exemption

None

International

Total Treaties

97Verified Feb 2026

Double Tax Agreements

Key Partners

United States, China, Japan, United Kingdom, Germany, France, Singapore

Exit Tax