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South Korea vs Kenya
Tax Rate Comparison

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

🇰🇷 South Korea
vs
🇰🇪 Kenya
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
10–35%
Ruto administration fiscal consolidation; rates stable
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
16%
16% maintained; exemption list under review
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
30%
30% stable; East Africa harmonization discussions
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
15%
15% property CGT unchanged
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~14%
Universal health coverage (SHA) replacing NHIF from 2024
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.

🇰🇪 KenyaCounty & Local Authority Taxes

Kenya's 47 counties levy business permits (single business permit), property rates, and various local service charges. County governments have own-source revenue from markets, parking, land rates, and entertainment taxes. The Kenya Revenue Authority (KRA) administers national taxes. A housing levy of 1.5% of gross salary (employer+employee) was introduced in 2023. The digital service tax (DST) at 1.5% on digital marketplace revenues was replaced by a significant economic presence tax framework.

⚠️ 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 Kenya: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (6–45% vs 10–35%). 🇰🇪 Kenya is more favourable for high earners.

🛒 VAT/Sales Tax: Kenya has a higher consumption tax (10% vs 16%).

🏢 Corporate Tax: 🇰🇷 South Korea offers a lower corporate rate (24% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇰🇪 Kenya taxes investment gains at a lower rate (15% vs 45%), benefiting investors.

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All 🇰🇷 South Korea comparisons →All 🇰🇪 Kenya comparisons →