KR · AsiaUZ · Asia
South Korea vs Uzbekistan: tax rates compared
South Korea has an income tax rate of 49.5%, 37.5pp above Uzbekistan's 12%. The 200-country average is 28%: South Korea sits above it, Uzbekistan sits below it. South Korea's figure is dated 2025-01-01 and Uzbekistan's 2026-01-16, 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
| Tax | KR | UZ | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 12% | KR +37.5 pplargest gap |
| Corporate Tax | 26.4% | 15% | KR +11.4 pp |
| VAT | 10% | 12% | UZ +2 pp |
| Capital Gains Tax | 0% | 12% | UZ +12 pp |
| 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | +37.5 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 |
| Uzbekistan | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +11.4 pp | South Korea higher |
South Korea has a corporate tax rate of 26.4%, 11.4pp above Uzbekistan's 15%. The 201-country average is 22.6%: South Korea sits above it, Uzbekistan 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16 |
| Difference | −2 pp | Uzbekistan higher |
Uzbekistan has a VAT rate of 12%, 2pp above South Korea's 10%. 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | −12 pp | Uzbekistan higher |
Uzbekistan has a capital gains tax rate of 12%, 12pp above South Korea's 0%. The 175-country average is 10.3%: South Korea sits below it, Uzbekistan sits above 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 |
| Uzbekistan | 0% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Other taxes) · as of 2026-01-16 |
| Difference | 0 pp | displayed rates match |
South Korea and Uzbekistan share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.