Corporate Tax Comparison

Ireland vs South Korea

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

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

Base Country/Region

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Compare Corporate Tax

Ireland

South Korea

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Ireland

South Korea

General CIT Rate:

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

General CIT Rate:

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

CIT Return Due Date:

Nine months after the end of the tax accounting period.

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 Payment Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Ireland

South Korea

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

Resident Withholding Tax (Dividend/Interest/Royalty):

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

25/20/20

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

Value-Added Tax (VAT)

Ireland

South Korea

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Ireland

South Korea

General Capital Gain Tax Rate:

33%

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Ireland

South Korea

Composite Effective Average Tax Rate:

12.36

Composite Effective Average Tax Rate:

24.87%

Composite Effective Marginal Tax Rate:

13.21

Composite Effective Marginal Tax Rate:

22.0%

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