🇰🇷 韩国税率 · South Korea Tax Rates
KR · 亚洲 · Asia
South Korea corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 10-25% — Progressive rates based on taxable income
- 个人所得税 Personal Income Tax: 6-45% — Progressive rates with local income tax
- 增值税 / 商品服务税 VAT / GST: 10% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: 0-8% — Varies by product category
- 预扣税 Withholding Tax: 15.4% — On dividends, interest, royalties to non-residents
- 资本利得税 Capital Gains Tax: 6-45% — Taxed as ordinary income, some exemptions
- 财产税 / 房产税 Property Tax: 0.15-4% — Based on property value and type
- 遗产税 / 赠与税 Inheritance & Gift Tax: 10-50% — Progressive rates on inherited assets
- 印花税 Stamp Duty: 0.1-0.4% — On documents and contracts
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 7.65% — Employee contribution, matched by employer
- 其他税种 Other Taxes: Varies — Local income tax, education tax