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South Korea vs Libya
Tax Rate Comparison

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

🇰🇷 South Korea
vs
🇱🇾 Libya
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
0–15%
Post-conflict normalization; tax system rebuilding
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
0%
VAT introduction discussed as fiscal reform
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
20%
20%; oil sector reconstruction
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
20%
20% nominal
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~17.75%
SSF; reform dependent on political stability
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.

🇱🇾 LibyaMunicipal Taxes

Libya's highly fragmented political situation (two rival governments until recent consolidation efforts) has severely disrupted tax administration. The National Oil Corporation (NOC) dominates revenues via oil royalties and profits — effectively subsidizing government operations with limited need for broad-based taxation. Municipal councils levy limited local fees. The Tax Authority administers a Jihad tax (2.5% of income), employer stamp duty, and other levies. Most of the economy operates on oil subsidies rather than formal taxation.

⚠️ 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 Libya: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (6–45% vs 0–15%). 🇱🇾 Libya is more favourable for high earners.

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

🏢 Corporate Tax: 🇱🇾 Libya offers a lower corporate rate (20% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇱🇾 Libya taxes investment gains at a lower rate (20% vs 45%), benefiting investors.

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