KR · AsiaAE · Asia
South Korea vs United Arab Emirates: tax rates compared
South Korea has an income tax rate of 49.5%, 49.5pp above United Arab Emirates's 0%. The 200-country average is 28%: South Korea sits above it, United Arab Emirates sits below it. South Korea's figure is dated 2025-01-01 and United Arab Emirates's 2026-03-12, 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 | KR | AE | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 0% | KR +49.5 pplargest gap |
| Corporate Tax | 26.4% | 9% | KR +17.4 pp |
| VAT | 10% | 5% | KR +5 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| South Korea | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +49.5 pp | South Korea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| South Korea | 26.4% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17.4 pp | South Korea higher |
South Korea has a corporate tax rate of 26.4%, 17.4pp above United Arab Emirates's 9%. The 201-country average is 22.6%: South Korea sits above it, United Arab Emirates sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| South Korea | 10% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | +5 pp | South Korea higher |
South Korea has a VAT rate of 10%, 5pp above United Arab Emirates's 5%. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
South Korea and United Arab Emirates share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Income determination — Income from virtual assets) · as of 2026-06-04 |
| United Arab Emirates | 0% | Source: PwC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
South Korea and United Arab Emirates share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Other taxes) · as of 2026-07-02 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Other taxes) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
South Korea and United Arab Emirates share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.