Effective tax rates - Corporate tax statistics — Effective marginal in Korea

Korea: Effective tax rates - Corporate tax statistics — Effective marginal was 47.6 Percentage of taxable income in 2025. ▲ Rising

Latest (2025)
47.6 Percentage of taxable income
Change on year
up 3.7%
Rank
2nd
of 3 groups
All-time high
47.6 Percentage of taxable income
in 2025
All-time low
32.34 Percentage of taxable income
in 2017
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Korea, 2017–2025

010203040502017202120252017: 32.3 Percentage of taxable income2018: 38.8 Percentage of taxable income2019: 38.1 Percentage of taxable income2020: 38 Percentage of taxable income2021: 39.8 Percentage of taxable income2022: 43.6 Percentage of taxable income2023: 43.8 Percentage of taxable income2024: 45.9 Percentage of taxable income2025: 47.6 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Korea recorded 47.6 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025. That is the highest value across all 9 years on record.

That represents a change of up 3.7% on the previous year and up 47.2% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Korea peaked at 47.6 Percentage of taxable income in 2025 and was at its lowest, 32.34 Percentage of taxable income, in 2017.

Effective tax rates - Corporate tax statistics — Effective marginal in Korea, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Korea, 2017 to 2025.
Year Percentage of taxable income Change
2017 32.34 Percentage of taxable income
2018 38.77 Percentage of taxable income +19.9%
2019 38.08 Percentage of taxable income -1.8%
2020 38.04 Percentage of taxable income -0.1%
2021 39.77 Percentage of taxable income +4.6%
2022 43.62 Percentage of taxable income +9.7%
2023 43.77 Percentage of taxable income +0.4%
2024 45.91 Percentage of taxable income +4.9%
2025 47.6 Percentage of taxable income +3.7%

Averages by decade

DecadeAverage LowestHighest Years
2010s 36.4 Percentage of taxable income 32.34 Percentage of taxable income 38.77 Percentage of taxable income 3
2020s 43.12 Percentage of taxable income 38.04 Percentage of taxable income 47.6 Percentage of taxable income 6

Countries ranked near Korea

  1. 1 Cameroon 364.49 Percentage of taxable income compare
  2. 1 Democratic Republic of the Congo 43.54 Percentage of taxable income compare
  3. 2 Viet Nam 10.24 Percentage of taxable income compare
  4. 2 Zambia 204.38 Percentage of taxable income compare
  5. 3 Türkiye -59.05 Percentage of taxable income compare
  6. 3 Botswana 173.38 Percentage of taxable income compare
  7. 4 Iceland 144.03 Percentage of taxable income compare
  8. 5 Namibia 141.19 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Korea

All data for Korea →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Korea?
Effective tax rates - corporate tax statistics — effective marginal in Korea was 47.6 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Korea?
The highest recorded value was 47.6 Percentage of taxable income in 2025.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Korea?
The lowest recorded value was 32.34 Percentage of taxable income in 2017.
How does Korea rank for effective tax rates - corporate tax statistics — effective marginal?
Korea ranks 2nd out of 3 groups with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Korea?
Over the last ten years it is up 47.2%. The long-run trend across the full record is rising.
Where does this Korea data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Korea. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 12 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/korea/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.