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South Korea vs Lebanon
Tax Rate Comparison

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

🇰🇷 South Korea
vs
🇱🇧 Lebanon
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
2–25%
25% top; reconstruction economy emerging
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
11%
11% VAT stable; post-crisis revenue recovery
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
17%
17%; banking recapitalization affecting tax base
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
10%
10% maintained
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~23.5%
NSSF reform pending; pension system rebuilding
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.

🇱🇧 LebanonMunicipality & Qada Taxes

Lebanon's 8 governorates (mohafazat) and 1,108 municipalities levy local taxes including the built property tax (rasm al-istihlak — a consumption tax on properties at 4%–14% of rental value), commercial licence fees, and local service charges. The Ministry of Finance administers national taxes through a highly dysfunctional system following the 2019–2020 financial collapse. Lebanon's banking sector meltdown destroyed much of the formal tax base. The lira has lost 98%+ of its value. Reconstruction under IMF guidance is the key priority.

⚠️ 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 Lebanon: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (6–45% vs 2–25%). 🇱🇧 Lebanon is more favourable for high earners.

🛒 VAT/Sales Tax: Lebanon has a higher consumption tax (10% vs 11%).

🏢 Corporate Tax: 🇱🇧 Lebanon offers a lower corporate rate (17% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇱🇧 Lebanon taxes investment gains at a lower rate (10% vs 45%), benefiting investors.

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