Corporate Tax Obligations for FDI Companies
Foreign-invested companies established in Korea are subject to corporate tax under the Corporate Tax Act, on the same basis as domestic companies.
Corporate Tax Rates (2026)
- Up to KRW 200M: 9%
- KRW 200M–20B: 19%
- KRW 20B–300B: 21%
- Over KRW 300B: 24%
Filing Deadline
Within 3 months after the end of the fiscal year. For December year-end companies: March 31 each year.
Tax Incentives for FDI Companies
Under the Foreign Investment Promotion Act, qualifying FDI companies may receive corporate tax exemptions:
- New growth engine industries: up to 7-year exemption
- Free Economic Zone tenants: additional reduction
Vision Administrative Office: FDI incorporation and tax filing services. 02-363-2251