A Summary of Korean Corporate and Individual Income Taxes 2009

 

A Summary of Korean Corporate and Individual Income Taxes 2009

This booklet presents a brief overview of Korean corporate and individual income taxes. The information contained in this booklet is current as of January 2009.

Corporate income tax summary

  • Taxes on corporate income
  • Corporate residence
  • Other taxes
  • Branch income
  • Income determination
  • Deductions
  • Group Taxation
  • Tax incentives
  • Withholding taxes
  • Tax administration
  • Corporation tax calculation

Individual income tax summary
  • Taxpayer
  • Gross income
  • Deductions
  • Tax credits
  • Other taxes
  • Tax administration
  • Tax rates
Download A Summary of Korean Corporate and Individual Income Taxes 2009(228Kb)