Country tax profile · 2026
South Korea VAT / sales tax
How South Korea taxes VAT / sales
South Korea charges a standard VAT/GST of 10% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for South Korea and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How South Korea's VAT / sales tax compares
South Korea's VAT / sales tax of 10% is the 142nd highest of the 196 countries we track, against a global average of 14.1% and a Asia average of 10.2%.
Countries with a similar VAT / sales tax
Djibouti (10%) · Iran (10%) · Liberia (10%) · Papua New Guinea (10%) · Paraguay (10%) · Vietnam (10%)
Who is a tax resident of South Korea?
Domicile in Korea, or residence in Korea for 183 days or more in a tax year (new consecutive 183-day two-year rule from 1 Jan 2026).
Related South Korea taxes
Moving to South Korea?
Get matched with a vetted South Korea tax & immigration advisor who handles residency and the exit from your current country.
See advisors →South Korea VAT / sales tax FAQ
What is the VAT / sales tax rate in South Korea?
South Korea charges a standard VAT/GST of 10% on most goods and services, with reduced rates on some essentials.