Corporate Tax Comparison

South Korea vs Liechtenstein

Compare South Korea and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — South Korea: 4/04/2026 · Liechtenstein: 4/05/2026

Base Country/Region

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Compare Corporate Tax

South Korea

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — South Korea: 4/04/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

South Korea

Liechtenstein

General CIT Rate:

Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)

General CIT Rate:

12.5

CIT Return Due Date:

Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

The submission of the declaration form (instalment payments are allowed in the case of elections).

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Estimated Payment Due Date:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

South Korea

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

South Korea

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

South Korea

Liechtenstein

General Capital Gain Tax Rate:

25 (the same as the normal CIT rate for corporations over 300B KRW taxable income)

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

South Korea

Liechtenstein

Composite Effective Average Tax Rate:

24.87%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

22.0%

Composite Effective Marginal Tax Rate:

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