A Summary of Korean Corporate and Individual Income Taxes 2014

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This booklet presents a brief overview of Korean corporate and individual income taxes. The information contained in this booklet is current as of March 2014.

If you need a PDF file of this booklet, please send a mail to ejyoo@samil.com


Corporate Income Tax Summary

  • Significant Developments
  • Taxes on Corporate Income
  • Corporate Residence
  • Other Taxes
  • Branch Income
  • Income Determination
  • Deductions
  • Group Taxation
  • Tax Credits and Incentives
  • Withholding Taxes
  • Tax Administration
  • Other Issues

Individual Income Tax Summary

  • Significant Developments
  • Taxes on Personal Income
  • Residence
  • Other Taxes
  • Income Determination
  • Deductions
  • Foreign Tax Relief and Tax Treaties
  • Other Tax Credits and Incentives
  • Tax Administration
  • Other Issues