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Korean30% REDUCTION IN PIT FOR BUSINESS INDIVIDUALS AND CIT
30% REDUCTION IN PIT FOR BUSINESS INDIVIDUALS AND CIT FOR THE 2026-2027
PERSONAL INCOME TAX
NON-TAXABLE EMPLOYMENT INCOME IN 2026
TAX-EXEMPT EMPLOYMENT INCOME
PERSONAL INCOME TAX
DEPENDENT REGISTRATION DOCUMENTS
DEPENDENT REGISTRATION DOCUMENTS
THE 10% PERSONAL INCOME TAX
THE 10% PERSONAL INCOME TAX
PERSONAL INCOME TAX DEDUCTIONS APPLICABLE FROM 2026
PERSONAL INCOME TAX DEDUCTIONS APPLICABLE FROM 2026
CAPITAL TRANSFER TAXATION
CAPITAL TRANSFER TAXATION
Q2/2026 PIT DECLARATION
Q2/2026 PIT DECLARATION
OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026
OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026
INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026
INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026
PERSONAL INCOME TAX FROM SALARY AND WAGES
PERSONAL INCOME TAX FROM SALARY AND WAGES
PACKAGE PAYMENTS FOR STATIONERY, WORKING-TRIP EXPENSES, TELEPHONE, CLOTHES
Package payments for stationery, working-trip expenses, telephone, clothes
INCOME IS NOT SUBJECT TO PIT
Allowances and subsidies do not calculate as income taxable
TAXABLE INCOME
Taxable income from salaries or wages