East Asia · Asia
South Korea
South Korea is a East Asia jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 24%. The jurisdiction offers a digital nomad visa for qualifying individuals.
Impuesto de Sociedades
24%
IRPF
50%
Ganancias de Capital
25%
IVA / GST
10%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in South Korea is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.
National income tax 6–45% + 10% local = 6.6–49.5%. Corporate 9–24% + 10% local = 9.9–26.4%. Listed shares CGT: 0% for small shareholders; 20–25% for large holders. Workcation Visa (digital nomad) launched 2023 (up to 2 years). D-8 visa for corporate investors.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 24%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Account opening in South Korea can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Cumplimiento y Reputación Internacional
South Korea is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, South Korea ranks highest for Digital Nomad and Founder / Entrepreneur. It offers a reasonable proposition for digital nomad (score: 53/100). It offers a reasonable proposition for founder / entrepreneur (score: 52/100). It scores lower for freelancer and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
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Service Providers in South Korea
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