RO · EuropeKR · Asia
Romania vs South Korea: tax rates compared
South Korea's income tax rate is 39.5pp higher than Romania's (49.5% vs 10%). The 200-country average is 28%: Romania sits below it, South Korea sits above it. Romania's figure is dated 2026-03-30 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 | RO | KR | Difference |
|---|---|---|---|
| Income Tax | 10% | 49.5% | KR +39.5 pplargest gap |
| Corporate Tax | 16% | 26.4% | KR +10.4 pp |
| VAT | 21% | 10% | RO +11 pp |
| Capital Gains Tax | 3% | 0% | RO +3 pp |
| Crypto Tax | 16% | 0% | RO +16 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| 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 |
|---|---|---|
| Romania | 16% | 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 | −10.4 pp | South Korea higher |
South Korea's corporate tax rate is 10.4pp higher than Romania's (26.4% vs 16%). The 201-country average is 22.6%: Romania sits below it, South Korea sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| South Korea | 10% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04 |
| Difference | +11 pp | Romania higher |
Romania's VAT rate is 11pp higher than South Korea's (21% vs 10%). The 181-country average is 15%: Romania sits above it, South Korea sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02 |
| Difference | +3 pp | Romania higher |
Romania's capital gains tax rate is 3pp higher than South Korea's (3% vs 0%). The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 16% | Source: Portal Legislativ (Monitorul Oficial) — Legea nr. 239/2025, amending the Fiscal Code · as of 2026-01-01 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Income determination — Income from virtual assets) · as of 2026-06-04 |
| Difference | +16 pp | Romania higher |
Romania's crypto tax rate is 16pp higher than South Korea's (16% vs 0%). The 88-country average is 13%: Romania sits above it, South Korea sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| 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 |
Romania'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.