Effective tax rates for income based tax incentives - Corporate tax in Korea

Korea: Effective tax rates for income based tax incentives - Corporate tax was 17.46 Percentage of taxable income in 2013. ▼ Falling

Latest (2013)
17.46 Percentage of taxable income
Change on year
unchanged
Rank
3rd
of 3 groups
All-time high
21.82 Percentage of taxable income
in 2006
All-time low
17.46 Percentage of taxable income
in 2012
Years of data
8
2006–2013

Effective tax rates for income based tax incentives - Corporate tax in Korea, 2006–2013

051015202006200920132006: 21.8 Percentage of taxable income2007: 21.8 Percentage of taxable income2008: 21.8 Percentage of taxable income2009: 21.8 Percentage of taxable income2010: 19.2 Percentage of taxable income2011: 19.2 Percentage of taxable income2012: 17.5 Percentage of taxable income2013: 17.5 Percentage of taxable income

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

Analysis

Korea recorded 17.46 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2013. That is the lowest value across all 8 years on record.

That represents a change of down 20.0% over ten years.

Effective tax rates for income based tax incentives - Corporate tax in Korea, year by year

Annual values for Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate in Korea, 2006 to 2013.
Year Percentage of taxable income Change
2006 21.82 Percentage of taxable income
2007 21.82 Percentage of taxable income +0.0%
2008 21.82 Percentage of taxable income +0.0%
2009 21.82 Percentage of taxable income +0.0%
2010 19.2 Percentage of taxable income -12.0%
2011 19.2 Percentage of taxable income +0.0%
2012 17.46 Percentage of taxable income -9.1%
2013 17.46 Percentage of taxable income +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 21.82 Percentage of taxable income 21.82 Percentage of taxable income 21.82 Percentage of taxable income 4
2010s 18.33 Percentage of taxable income 17.46 Percentage of taxable income 19.2 Percentage of taxable income 4

Countries ranked near Korea

  1. 1 India 41.83 Percentage of taxable income compare
  2. 2 United States of America 33.96 Percentage of taxable income compare
  3. 3 Belgium 31.4 Percentage of taxable income
  4. 4 Colombia 30.55 Percentage of taxable income compare
  5. 4 Argentina 30.55 Percentage of taxable income
  6. 4 Malta 30.55 Percentage of taxable income compare

See the full ranking of 49 places →

More economy & growth data for Korea

All data for Korea →

Frequently asked questions

What is effective tax rates for income based tax incentives - corporate tax in Korea?
Effective tax rates for income based tax incentives - corporate tax in Korea was 17.46 Percentage of taxable income in 2013, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Korea?
The highest recorded value was 21.82 Percentage of taxable income in 2006.
What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Korea?
The lowest recorded value was 17.46 Percentage of taxable income in 2012.
How does Korea rank for effective tax rates for income based tax incentives - corporate tax?
Korea ranks 3rd out of 3 groups with data for 2013.
Is effective tax rates for income based tax incentives - corporate tax rising or falling in Korea?
Over the last ten years it is down 20.0%. The long-run trend across the full record is falling.
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 for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

Download this data

CSV · JSON — 8 observations, free to reuse under OECD Terms and Conditions (attribution required).

Share, cite or embed this page

Cite this page

Effective tax rates for income based tax incentives - Corporate tax in Korea. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/korea/

Embed or link this data

Paste this into a page to link back to these figures. The data itself is free to reuse under OECD Terms and Conditions (attribution required); please keep the attribution.

<a href="https://economy.statizoid.com/stat/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/korea/">Effective tax rates for income based tax incentives - Corporate tax in Korea</a> — Statizoid

About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.