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South Korea vs Uzbekistan
Tax Rate Comparison

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

๐Ÿ‡ฐ๐Ÿ‡ท South Korea
vs
๐Ÿ‡บ๐Ÿ‡ฟ Uzbekistan
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
6โ€“45%
Stable; political debate on top rate reduction
No change
12%
Flat 12%; competitive attracting CIS investment
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
12%
12% flat; no change planned
No change
Corporate Tax Rate
Corporate Tax Rate
9โ€“24%
Competitiveness discussions vs global peers
No change
15%
15%; Pillar Two for qualifying MNCs
No change
Capital Gains Tax
Capital Gains Tax
0โ€“45%
Financial income taxation reform continuing
No change
12%
12% flat
No change
Social Security & Payroll
Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~25%
Funded pension system growing; social protection expanding
No change
State, Regional & Local Taxes

๐Ÿ‡ฐ๐Ÿ‡ท South Korea โ€” 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.

๐Ÿ‡บ๐Ÿ‡ฟ Uzbekistan โ€” Regional & Local Taxes

Uzbekistan's 14 regions (viloyatlar), Tashkent city, and the Republic of Karakalpakstan have limited independent tax powers. Local Councils of People's Deputies can set local tax rates within national frameworks. Local taxes include property tax on individuals, land tax for individuals, and water use tax (in rural areas). The State Tax Committee administers all major national taxes. Uzbekistan has undergone sweeping tax reforms since 2020 โ€” replacing a complex multi-rate VAT with a flat 12%, simplifying income and corporate tax.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

South Korea vs Uzbekistan: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฐ๐Ÿ‡ท South Korea has a higher top income tax rate (6โ€“45% vs 12%). ๐Ÿ‡บ๐Ÿ‡ฟ Uzbekistan is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Uzbekistan has a higher consumption tax (10% vs 12%).

๐Ÿข Corporate Tax: ๐Ÿ‡บ๐Ÿ‡ฟ Uzbekistan offers a lower corporate rate (15% vs 24%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡บ๐Ÿ‡ฟ Uzbekistan taxes investment gains at a lower rate (12% vs 45%), benefiting investors.

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