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South Korea vs Finland
Tax Rate Comparison

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

🇰🇷 South Korea
vs
🇫🇮 Finland
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
6–45%
Stable; political debate on top rate reduction
No change
~44–51.4%
Consolidation budget; high rates maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
10–25.5%
25.5% standard (raised 2024) maintained
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
20%
20% stable; R&D deduction enhanced
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
30–34%
CGT rates unchanged
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~36%
Austerity measures affecting some social contributions
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.

🇫🇮 FinlandMunicipal Income Tax

Finland's 309 municipalities set their own income tax rates (municipal tax) ranging from ~16.5% to ~22.5%, averaging ~20%. This is added to the national progressive income tax. The church tax of 1%–2.2% applies to members. No regional income tax. The 'solidarity tax' on high earners (2%) applies nationally. Municipalities also levy real estate tax on property owners. The welfare state is heavily funded by these high combined tax rates.

⚠️ 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 Finland: Key Tax Differences (2026)

💰 Income Tax: 🇫🇮 Finland has a higher top income tax rate (6–45% vs ~44–51.4%). 🇰🇷 South Korea is more favourable for high earners.

🛒 VAT/Sales Tax: Finland has a higher consumption tax (10% vs 10–25.5%).

🏢 Corporate Tax: 🇫🇮 Finland offers a lower corporate rate (20% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇫🇮 Finland taxes investment gains at a lower rate (34% vs 45%), benefiting investors.

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