South Korea Tax & Investment Guides
16 guides covering South Korean taxation, personal income tax (소득세), corporate tax (법인세), VAT (부가가치세), capital gains tax (양도소득세), property tax (종합부동산세), inheritance tax (상속세), social insurance, and cross-border rules.
Personal Tax & Residency
Personal tax, filing, residency rules, and cross-border
South Korea Cross-Border Tax Guide (183-Day Rule, DTA Network 2026)
South Korea cross-border taxation for 2026. 183-day rule for tax residency, foreign income exclusion for residents working abroad, DTA network with 100+ countries, and territorial aspects of Korean taxation.
South Korea Personal Income Tax Guide 2026 — IIT Rates 6–45% (8 Brackets)
South Korean personal income tax (IIT). Progressive rates 6–45% across 8 brackets, standard deduction, tax credits (employment, pension, etc.), and year-end settlement (연말정산) for 2026.
South Korea Tax Filing Guide (Year-End Settlement, Global Income Return 2026)
South Korea tax filing procedures for 2026. Year-end settlement (연말정산) for employees by February, global income tax return (종합소득세) by May, and e-filing through 홈택스 (Hometax). Deadlines, forms, and step-by-step instructions.
South Korea Tax Residency Guide (183-Day Rule, Domicile 2026)
South Korea tax residency rules for 2026. 183-day physical presence test, domestic domicile (주소) concept, place of livelihood, and the tie-breaker rules under Korea's double tax agreements.
Wealth & Property Tax
종합부동산세, property tax, and inheritance tax
South Korea Inheritance and Gift Tax Guide 2026 — Rates 10–50%, KRW 500M Deduction
South Korean inheritance and gift tax. Progressive rates 10–50% across 5 brackets, KRW 500 million basic deduction, gift tax at same rates, and valuation rules for 2026.
South Korea Property Tax Guide 2026 — Rates 0.1–2.7%, Acquisition Tax, CGT on Property
South Korean property taxes. Local property tax 0.1–0.4%, comprehensive real estate tax 0.5–2.7%, acquisition tax 1–4%, and capital gains tax on property sales for 2026.
South Korea Wealth Tax Guide 2026 — No Net Wealth Tax, Comprehensive Real Estate Tax (0.5–2.7%)
South Korea's approach to wealth taxation. No net wealth tax exists; the comprehensive real estate tax (종합부동산세, CRET) at 0.5–2.7% on high-value property holdings is the closest equivalent for 2026.
Investment & Savings
Capital gains, dividends, crypto, and investment income
South Korea Capital Gains Tax Guide 2026 — Securities, Property, Large Shareholder Rules
South Korean capital gains tax. Securities gains included in IIT (6–45%), property gains taxed separately with holding period relief, and large shareholder surcharge rules for 2026.
South Korea Crypto Tax Guide (Virtual Asset Taxation 2026)
cryptocurrency taxation in South Korea for 2026. Virtual asset gains taxation at 20%, reporting requirements, exchanges licensed under the FIU, and the latest regulatory developments including the delayed crypto tax implementation.
South Korea Investment Income Tax Guide 2026 — Dividends, Interest, Financial Income
South Korean investment income taxation. Dividends and interest taxed at 15.4% withholding, financial income tax regime, and separate taxation rules for 2026.
Business & Corporate Tax
법인세 9-24%, company forms, and starting a business
South Korea Business Registration Guide (Corporate Registration, Business License 2026)
business registration in South Korea for 2026. Corporate registration under the Commercial Act (상법), business license (사업자등록), VAT registration, and local tax registration. Step-by-step process for foreign and domestic entrepreneurs.
South Korea Corporate Tax Guide 2026 — Rates 9–24%, Surtax, R&D Credits
South Korean corporate income tax (법인세). Progressive rates 9–24% across four brackets, large corporation surtax, and R&D tax credits for 2026.
VAT & Indirect Tax
부가가치세 (VAT) 10%, e-commerce
Employment & Social Charges
Social contributions, national pension, and health insurance
South Korea Pension Guide (National Pension, Retirement Pension, Private Pensions 2026)
South Korea pension system for 2026. National Pension (defined benefit), individual pension savings (세액공제), retirement pension (퇴직연금), and private pensions. Contribution rates, tax treatment, and payout options for Korean workers and residents.
South Korea Social Contributions Guide (National Pension, Health Insurance 2026)
South Korea mandatory social contributions for 2026. National Pension at 9% (50/50 split), Health Insurance at ~7.09% (50/50), Long-term Care at ~12.27% of health premium, Employment Insurance at 0.9%+0.9%, and Workers' Compensation (100% employer). Rates, ceilings, and calculations for employees and employers in Korea.
Rental Income
Rental income tax, deductions, and rules
Tools & Calculators
South Korea Salary Calculator
소득세, 건강보험, 국민연금 breakdown
South Korea VAT Calculator
부가가치세 10% net/gross
South Korea Corporate Tax Calculator
법인세 9-24% progressive
South Korea Capital Gains Calculator
양도소득세 on shares and property
South Korea Property Tax Calculator
종합부동산세 and 재산세
South Korea Inheritance Tax Calculator
상속세 10-50% progressive
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool