XK · EuropeKR · Asia
Kosovo vs South Korea: tax rates compared
South Korea has an income tax rate of 49.5%, 39.5pp above Kosovo's 10%. The 200-country average is 28%: Kosovo sits below it, South Korea sits above it. Kosovo's figure is dated 2026-01-13 and South Korea's 2025-01-01, so the two rates come from different data vintages.
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 | XK | KR | Difference |
|---|---|---|---|
| Income Tax | 10% | 49.5% | KR +39.5 pplargest gap |
| Corporate Tax | 10% | 26.4% | KR +16.4 pp |
| VAT | 18% | 10% | XK +8 pp |
| Capital Gains Tax | 10% | 0% | XK +10 pp |
| Crypto Tax | 10% | 0% | XK +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| South Korea | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −39.5 pp | South Korea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | 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 | −16.4 pp | South Korea higher |
South Korea has a corporate tax rate of 26.4%, 16.4pp above Kosovo's 10%. The 201-country average is 22.6%: Kosovo sits below it, South Korea sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| South Korea | 10% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04 |
| Difference | +8 pp | Kosovo higher |
Kosovo has a VAT rate of 18%, 8pp above South Korea's 10%. The 181-country average is 15%: Kosovo sits above it, South Korea sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02 |
| Difference | +10 pp | Kosovo higher |
Kosovo has a capital gains tax rate of 10%, 10pp above South Korea's 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2026-07-19 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Income determination — Income from virtual assets) · as of 2026-06-04 |
| Difference | +10 pp | Kosovo higher |
Kosovo has a crypto tax rate of 10%, 10pp above South Korea's 0%. The 88-country average is 13%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| 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 |
Kosovo and South Korea share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.