South Korea vs El Salvador
Corporate Tax Comparison
Time of Update: South Korea: 4/04/2026 / El Salvador: 4/05/2026
Compare South Korea and El Salvador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
South Korea vs El Salvador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
South Korea
El Salvador
General CIT Rate:
Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)
General CIT Rate:
30%
CIT Return Due Date:
Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.
CIT Return Due Date:
April 30
CIT Payment Due Date:
The submission of the declaration form (instalment payments are allowed in the case of elections).
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
Withholding Tax (WHT)
South Korea
El Salvador
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
South Korea
El Salvador
General Capital Gain Tax Rate:
25 (the same as the normal CIT rate for corporations over 300B KRW taxable income)
General Capital Gain Tax Rate:
10 or 30
Effective Tax Rate (ETR)
South Korea
El Salvador
Composite Effective Average Tax Rate:
24.87%
Composite Effective Average Tax Rate:
27.49%
Composite Effective Marginal Tax Rate:
22.0%
Composite Effective Marginal Tax Rate:
18.93%
