A Summary of Korean Corporate and Individual Income Taxes 2023
This booklet presents a brief overview of Korean corporate and individual income taxes. The information contained in this booklet is current as of February 2023.
Corporate Income Tax Summary
- Korea, Republic of : Overview
- Significant Developments
- Taxes on Corporate Income
- Corporate Residence
- Other Taxes
- Branch Income
- Income Determination
- Deductions
- Group Taxation
- New Rules for Global Minimum Tax
- 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
- Sample Personal Income Tax Calculation
- Other Issues
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