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South Korea vs Cuba
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇰🇷 South Korea
vs
🇨🇺 Cuba
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
6–45%
Stable; political debate on top rate reduction
No change
15–50%
Economic crisis continuing; tax system highly distorted
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
0%
No formal VAT; selective taxes maintained
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
35%
35%; private sector growing despite restrictions
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
35%
35% nominal
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~14%
Severe pension system stress; currency instability
No change
State, Regional & Local Taxes

🇰🇷 South KoreaLocal Income Tax & Resident Tax

South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.

🇨🇺 CubaProvincial & Municipal Taxes

Cuba's 15 provinces and the special municipality of Isla de la Juventud have limited independent taxing powers under the centrally planned socialist system. The ONAT (Oficina Nacional de Administración Tributaria) administers national taxes, while provincial and municipal governments collect local fees for services. Cuba underwent significant economic reform since 2010 — allowing self-employment (cuentapropistas) and private business (MIPYMES from 2021). Currency unification (2021) significantly restructured the fiscal landscape. The US embargo continues to severely distort the economy.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

South Korea vs Cuba: Key Tax Differences (2026)

💰 Income Tax: 🇨🇺 Cuba has a higher top income tax rate (6–45% vs 15–50%). 🇰🇷 South Korea is more favourable for high earners.

🛒 VAT/Sales Tax: South Korea has a higher consumption tax (10% vs 0%).

🏢 Corporate Tax: 🇰🇷 South Korea offers a lower corporate rate (24% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇨🇺 Cuba taxes investment gains at a lower rate (35% vs 45%), benefiting investors.

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