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South Korea vs Mauritius
Tax Rate Comparison

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

🇰🇷 South Korea
vs
🇲🇺 Mauritius
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
0–15%
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
15%
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
15%
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
3% + 6%
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.

🇲🇺 MauritiusMauritius Tax System

Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.

⚠️ 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 Mauritius: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Mauritius has a higher consumption tax (10% vs 15%).

🏢 Corporate Tax: 🇲🇺 Mauritius offers a lower corporate rate (15% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇲🇺 Mauritius taxes investment gains at a lower rate (0% vs 45%), benefiting investors.

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