IM · EuropeKR · Asia

Isle of Man vs South Korea: tax rates compared

South Korea's income tax rate is 28.5pp higher than Isle of Man's (49.5% vs 21%). The 200-country average is 28%: Isle of Man sits below it, South Korea sits above it. Isle of Man's figure is dated 2026-02-06 and South Korea's 2025-01-01, so the two rates come from different data vintages.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income21%49.5%Corporate0%26.4%VAT10%20%Capital Gains0%Wealth Tax0%
five shared taxes, side by side
Tax IM KRDifference
Income Tax21%49.5%KR +28.5 pplargest gap
Corporate Tax0%26.4%KR +26.4 pp
VAT20%10%IM +10 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Isle of Man21%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Taxes on personal income) · as of 2026-02-06
South Korea49.5%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−28.5 ppSouth Korea higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Isle of Man0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
South Korea26.4%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−26.4 ppSouth Korea higher

South Korea's corporate tax rate is 26.4pp higher than Isle of Man's (26.4% vs 0%). The 201-country average is 22.6%: Isle of Man sits below it, South Korea sits above it.

VAT

VAT, side by side
CountryRateSource
Isle of Man20%Source: PWC Worldwide Tax Summaries — Isle of Man (Corporate, Other taxes) · as of 2026-02-06
South Korea10%Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04
Difference+10 ppIsle of Man higher

Isle of Man's VAT rate is 10pp higher than South Korea's (20% vs 10%). The 181-country average is 15%: Isle of Man sits above it, South Korea sits below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Income determination) · as of 2026-02-06
South Korea0%Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02
Difference0 ppdisplayed rates match

Isle of Man's capital gains tax rate is identical to South Korea's — both sit at 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Other taxes) · as of 2026-02-06
South Korea0%Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Other taxes) · as of 2026-07-02
Difference0 ppdisplayed rates match

Isle of Man'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.

Not covered for both countries yet: Crypto Tax.