South Korea VAT Registry — rate, source and change history

    Standard rate 10%, in force since 01 Jul 1977. Last verified against National Tax Service on 01 Sept 2026.

    Standard rate
    10%
    Reduced rates
    —
    Registration threshold
    KRW 80,000,000 (~€55,000)
    Currency
    KRW

    Provenance

    In force since: 01 Jul 1977
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    No rate or threshold change recorded since 01 Jul 1977.

    Cite this record

    Taxelyo VAT Registry 2026.09 — South Korea standard VAT 10%
    in force since 01 Jul 1977, verified 01 Sept 2026
    source: National Tax Service — https://www.nts.go.kr/english/

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