South Korea Corporate Tax Rate (2026)
South Korea's Corporate Tax Rate: 27.5 % combined statutory rate in 2026, +1.1pp YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2026 | 27.5 | +1.1pp |
| 2025 | 26.4 | unchanged |
| 2024 | 26.4 | unchanged |
| 2023 | 26.4 | -1.1pp |
| 2022 | 27.5 | unchanged |
| 2021 | 27.5 | unchanged |
| 2020 | 27.5 | unchanged |
| 2019 | 27.5 | unchanged |
| 2018 | 27.5 | +3.3pp |
| 2017 | 24.2 | unchanged |
| 2016 | 24.2 | unchanged |
| 2015 | 24.2 | unchanged |
| 2014 | 24.2 | unchanged |
| 2013 | 24.2 | unchanged |
| 2012 | 24.2 | unchanged |
| 2011 | 24.2 | unchanged |
| 2010 | 24.2 | unchanged |
| 2009 | 24.2 | -3.3pp |
| 2008 | 27.5 | unchanged |
| 2007 | 27.5 | unchanged |
About this Dataset
South Korea recorded 27.5 % combined statutory rate in 2026. The latest change was +1.1pp. Across 2000–2026 the series ranges from 24.2 % combined statutory rate in 2017 to 30.8 % combined statutory rate in 2000.
This page tracks the combined statutory corporate income tax rate in South Korea — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.