WorldTax CompareAll Comparisons

South Korea vs France
Tax Rate Comparison

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

🇰🇷 South Korea
vs
🇫🇷 France
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
0–45%
Surcharges normalized; inflation adjustment
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
5.5–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
25%
Large company surcharge expired; flat 25%
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
30%
PFU at 30% maintained
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~45%
Contribution rates stable; healthcare costs rising
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.

🇫🇷 FranceLocal & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

⚠️ 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 France: Key Tax Differences (2026)

💰 Income Tax: South Korea and France have similar top income tax rates (6–45% vs 0–45%).

🛒 VAT/Sales Tax: France has a higher consumption tax (10% vs 5.5–20%).

🏢 Corporate Tax: 🇰🇷 South Korea offers a lower corporate rate (24% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇫🇷 France taxes investment gains at a lower rate (30% vs 45%), benefiting investors.

Related Comparisons

🇰🇷 South Korea vs 🇦🇺 AustraliaTax comparison🇰🇷 South Korea vs 🇨🇦 CanadaTax comparison🇰🇷 South Korea vs 🇨🇳 ChinaTax comparison🇰🇷 South Korea vs 🇩🇪 GermanyTax comparison🇰🇷 South Korea vs 🇭🇰 Hong KongTax comparison🇰🇷 South Korea vs 🇮🇳 IndiaTax comparison🇰🇷 South Korea vs 🇯🇵 JapanTax comparison🇰🇷 South Korea vs 🇳🇿 New ZealandTax comparison🇰🇷 South Korea vs 🇸🇬 SingaporeTax comparison🇰🇷 South Korea vs 🇹🇼 TaiwanTax comparison🇰🇷 South Korea vs 🇬🇧 United KingdomTax comparison🇰🇷 South Korea vs 🇺🇸 United StatesTax comparison
All 🇰🇷 South Korea comparisons →All 🇫🇷 France comparisons →