Tax & Accounting

Expert resources for navigating Korean tax regulations and accounting requirements for businesses

Korean Tax System

Understanding the key tax obligations for businesses operating in Korea

Corporate Tax

Progressive tax rates from 10% to 25% based on taxable income with various deductions and incentives

Progressive rates (10-25%)
Tax incentives available
Annual filing required
Professional guidance recommended
Value Added Tax (VAT)

Standard 10% rate with registration required for businesses exceeding KRW 48 million in annual sales

10% standard rate
Monthly/quarterly filing
Input tax credits
Export zero-rating available
Withholding Tax

Tax withheld from various payments including salaries, dividends, and payments to foreign entities

Salary withholding
Dividend withholding
Foreign payment tax
Treaty benefits available

Tax Compliance Process

Comprehensive approach to Korean tax compliance and planning

01

Tax Structure Analysis

Analyze business structure and determine optimal tax strategy

02

Registration & Setup

Register for required taxes and set up accounting systems

03

Compliance Planning

Develop ongoing compliance calendar and procedures

04

Monthly Reporting

Prepare and file monthly VAT and withholding tax returns

05

Annual Filing

Complete annual corporate tax returns and financial statements

06

Ongoing Support

Provide continuous tax advisory and compliance support