Japan vs South Korea
Side-by-side tax comparison
Data sourced from OECD, Tax Foundation, and PwC Tax Summaries.
See methodology for full source details.
Tax profile comparison
| Dimension | Japan | South Korea |
|---|---|---|
| Corporate income tax | 23.2% | 24% |
| Withholding -- dividends | 20.42% | 22% |
| Withholding -- interest | 20.42% | 22% |
| Withholding -- royalties | 20.42% | 22% |
| VAT / GST (standard) | 10% | 10% |
| Personal income (top rate) | 45% | 45% |
| Capital gains | 20.315% | 0% |
| Digital services tax | none | none |
| Global minimum tax (Pillar 2) | implemented | none |
Double-tax treaty
No double-tax treaty found between Japan and South Korea. Statutory withholding rates apply to cross-border flows.
Effective withholding calculator
Shows the effective withholding rate on a cross-border payment from Japan to South Korea, comparing statutory vs treaty-reduced rates (if a treaty exists).
Dividends
20.42%
Statutory rate
Interest
20.42%
Statutory rate
Royalties
20.42%
Statutory rate
No treaty in force -- statutory withholding rates of the source jurisdiction apply. Actual rates depend on the payment type, entity structure, and domestic law.