LY · AfricaKR · Asia

Libya vs South Korea: tax rates compared

Between the two, South Korea's income tax rate (49.5%) tops Libya's (10%) by 39.5pp. The 200-country average is 28%: Libya sits below it, South Korea sits above it. Libya's figure is dated 2026-05-31 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

0102030405060Income10%49.5%Corporate20%26.4%VAT0%10%Capital Gains0%Wealth Tax0%
five shared taxes, side by side
Tax LY KRDifference
Income Tax10%49.5%KR +39.5 pplargest gap
Corporate Tax20%26.4%KR +6.4 pp
VAT0%10%KR +10 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Libya10%Source: PWC Worldwide Tax Summaries — Libya (Individual, Taxes on personal income) · as of 2026-05-31
South Korea49.5%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−39.5 ppSouth Korea higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Libya20%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−6.4 ppSouth Korea higher

Between the two, South Korea's corporate tax rate (26.4%) tops Libya's (20%) by 6.4pp. The 201-country average is 22.6%: Libya sits below it, South Korea sits above it.

VAT

VAT, side by side
CountryRateSource
Libya0%Source: PWC Worldwide Tax Summaries — Libya (Corporate, Other taxes) · as of 2026-05-31
South Korea10%Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04
Difference−10 ppSouth Korea higher

Between the two, South Korea's VAT rate (10%) tops Libya's (0%) by 10pp. The 181-country average is 15%: both sit below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Libya0%Source: PWC Worldwide Tax Summaries — Libya (Individual, Taxes on personal income) · as of 2026-05-31
South Korea0%Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02
Difference0 ppdisplayed rates match

There's no gap here — Libya and South Korea both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Libya0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-31
South Korea0%Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Other taxes) · as of 2026-07-02
Difference0 ppdisplayed rates match

There's no gap here — Libya and South Korea both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.