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Ukraine vs South Korea
Tax Rate Comparison

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

🇺🇦 Ukraine
vs
🇰🇷 South Korea
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
18%
Flat 18% + military levy; post-war fiscal reconstruction pending
No change
6–45%
Stable; political debate on top rate reduction
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
20%
20% VAT stable; reconstruction imports may have special rules
No change
10%
Standard 10% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18% CIT; reconstruction incentives expected post-conflict
No change
9–24%
Competitiveness discussions vs global peers
No change

Capital Gains Tax

Capital Gains Tax
18%
18% + applicable military levies
No change
0–45%
Financial income taxation reform continuing
No change

Social Security & Payroll

Social Security / Payroll
22%
22% ESV; social safety net restructuring post-war
No change
~18.5%
Contribution rates stable; pension reform discussion
No change
State, Regional & Local Taxes

🇺🇦 UkraineLocal Council Taxes

Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers — income tax is national. Local councils set rates for land tax (0.01%–3% of normative monetary value), real estate tax (up to 1.5% of minimum wage per sq.m.), and transport tax. Unified tax regimes for entrepreneurs (1–3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (єдиний податок) covers ~60% of registered entrepreneurs.

🇰🇷 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.

⚠️ 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.

Ukraine vs South Korea: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (18% vs 6–45%). 🇺🇦 Ukraine is more favourable for high earners.

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

🏢 Corporate Tax: 🇺🇦 Ukraine offers a lower corporate rate (18% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇺🇦 Ukraine taxes investment gains at a lower rate (18% vs 45%), benefiting investors.

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