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International tax guide - South Korea

 

Income tax rate 22%     Treaty Network Extensive  
             
Capital gain tax rate 22%      Foreign exchange control No   
             
Branch tax rate 22%      Currency South Korean Won (KRW)   
             
Withholding taxes       Treaty signed with Canada Yes   
Dividends 0%           
Interest 14%           
Royalties 0%           
Branch remittance tax 0%           
             
Net Operating Losses (years)            
Carryback          
Carryfoward 10           
             
GST/VAT Rate 10%           
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