United Arab Emirates vs South Korea
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇦🇪 United Arab Emirates — Emirate-Level Fees & Free Zone Benefits
The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10–15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0–9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.
🇰🇷 South Korea — Local 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.
United Arab Emirates vs South Korea: Key Tax Differences (2026)
💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (0% vs 6–45%). 🇦🇪 United Arab Emirates is more favourable for high earners.
🛒 VAT/Sales Tax: South Korea has a higher consumption tax (5% vs 10%).
🏢 Corporate Tax: 🇦🇪 United Arab Emirates offers a lower corporate rate (9% vs 24%), which can influence business location decisions.
📈 Capital Gains: 🇦🇪 United Arab Emirates taxes investment gains at a lower rate (0% vs 45%), benefiting investors.