Corporate income tax rate, combined central and sub-central (statutory, OECD): South Korea

The latest reading SOTW holds for South Korea is 27.50% for 2026, from OECD.

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.CIT.COMBINED.A · KOR

Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.

Latest
27.50
% · 2026
Previous
26.40
% · 2025
Earliest held
30.80
% · 2000
Readings shown
27
Every reading SOTW holds

South Korea · history

% · Annual

Source: OECD. Viewer read 2026-11-12T03:19:29.987Z (UTC); publisher acquisition and release times are not supplied here. Original units; no interpolation, rebasing or conversion. Missing periods and stored U/B flags interrupt the line. Daily gaps can include non-business days.

Readings, newest first

Corporate income tax rate, combined central and sub-central (statutory, OECD): South Korea: 27 readings, newest first. Source: OECD.
PeriodValue (%)
202627.50
202526.40
202426.40
202326.40
202227.50
202127.50
202027.50
201927.50
201827.50
201724.20
201624.20
201524.20
201424.20
201324.20
201224.20
201124.20
201024.20
200924.20
200827.50
200727.50
200627.50
200527.50
200429.70
200329.70
200229.70
200130.80
200030.80

Source: OECD. All 27 readings held, 2000 to 2026. n/a means the source value is missing or withheld.

More