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Advisory & ConsultingTax RatesCorporate Tax Rates | Tax base | Tax rate(%) | Progressive deduction amount |
|---|---|---|
| 200 million won or less | 10% | - |
| more than 200 million won to 20 billion won | 20% | 20,000,000 |
| more than 20 billion won | 22% | 420,000,000 |
| Tax base | Tax rate(%) | Progressive deduction amount |
|---|---|---|
| 200 million won or less | 10% | - |
| more than 200 million won to 20 billion won | 20% | 20,000,000 |
| more than 20 billion won to 300 billion won | 22% | 420,000,000 |
| more than 300 billion won | 25% | 9,420,000,000 |
(*) A new top bracket has been established.
| Tax base | Tax rate(%) | Progressive deduction amount |
|---|---|---|
| 200 million won or less | 9% | - |
| more than 200 million won to 20 billion won | 19% | 20,000,000 |
| more than 20 billion won to 300 billion won | 21% | 420,000,000 |
| more than 300 billion won | 24% | 9,420,000,000 |
