FR · EuropeKR · Asia
France vs South Korea: tax rates compared
France's income tax rate is 5.9pp higher than South Korea's (55.4% vs 49.5%). The 200-country average is 28%: both sit above it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | FR | KR | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 49.5% | FR +5.9 pp |
| Corporate Tax | 36.1% | 26.4% | FR +9.7 pp |
| VAT | 20% | 10% | FR +10 pp |
| Capital Gains Tax | 31.4% | 0% | FR +31.4 pplargest gap |
| Crypto Tax | 30% | 0% | FR +30 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| South Korea | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +5.9 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Korea | 26.4% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9.7 pp | France higher |
France's corporate tax rate is 9.7pp higher than South Korea's (36.1% vs 26.4%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| South Korea | 10% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04 |
| Difference | +10 pp | France higher |
France's VAT rate is 10pp higher than South Korea's (20% vs 10%). The 181-country average is 15%: France sits above it, South Korea sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02 |
| Difference | +31.4 pp | France higher |
France's capital gains tax rate is 31.4pp higher than South Korea's (31.4% vs 0%). The 175-country average is 10.3%: France sits above it, South Korea sits below it. France's figure is dated 2025-01-01 and South Korea's 2026-07-02, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Income determination — Income from virtual assets) · as of 2026-06-04 |
| Difference | +30 pp | France higher |
France's crypto tax rate is 30pp higher than South Korea's (30% vs 0%). The 88-country average is 13%: France sits above it, South Korea sits below it. France's figure is dated 2024-04-23 and South Korea's 2026-06-04, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Other taxes) · as of 2026-07-02 |
| Difference | 0 pp | displayed rates match |
France's wealth tax rate is identical to South Korea's — both sit at 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and South Korea's 2026-07-02, so the two rates come from different data vintages.