National Tax Service

Taxes in Korea are comprised of national and local taxes. National taxes are divided into internal taxes, customs duties, and three earmarked taxes; the local taxes include province taxes and city & county taxes as shown below.

National Taxes

° Internal Taxes
° Direct Taxes
- Income Tax
- Corporation Tax
- Inheritance Tax
- Gift Tax
- Comprehensive real estate holding tax
° Indirect Taxes
- Value-added Tax
- Special Excise Tax
- Liquor Tax
- Stamp Tax
- Securities Transaction Tax
° Customs Duties
° Earmarked Taxes
- Transportation Tax
- Education Tax
- Inheritance Tax
- Gift Tax
- Special Tax for Rural Development

Local Taxes

° Province Taxes
° Ordinary Taxes
- Acquisition Tax
- Registration Tax
- Leisure Tax
- License Tax
° Earmarked Taxes
- Community Facility Tax
- Regional Development Tax
- Local Education Tax
° City & Country Taxes
° Ordinary Taxes
- Inhabitant Tax
- Property Tax
- Automobile Tax
- Farmland Tax
- Butchery Tax
- Tobacco Consumption Tax
- Motor Fuel Tax
° Earmarked Tax
- Urban Planning Tax
- Business Place Tax