| Status | Enacted |
| Law | Presidential Decree No’s. 34264, of February 29, 2024 and 35348 of February 28, 2025 amending the Enforcement Decree to the International Tax Adjustment Act Decrees of the Ministry of Economy and Finance No. 1048, of March 22, 2024 and No. 1114 of March 21, 2025 amending the Enforcement Regulations to the International Tax Adjustment Act On December 31, 2024, Law No. 20612, was published to amend the Global Minimum Tax Act for the 2025 Tax Reform provisions. On July 25, 2024, the Ministry of Economy and Finance issued the 2024 Tax Law Amendment Bill. This includes a number of amendments to the South Korean global minimum tax law to reflect aspects of the OECD Administrative Guidance. On December 31, 2022, South Korea passed Law 19191 to amend the International Tax Adjustment Act to provide for the Pillar Two Global Minimum Tax from January 1, 2024. On December 31, 2023, Law 19928 was issued to amend the International Tax Adjustment Act. . On November 9, 2023, South Korea issued the Preliminary Legislative Notice of Partial Amendment to the Enforcement Decree of the International Tax Adjustment Act |
| Effective Date | January 1, 2024 |
| IIR | Yes (2024) |
| UTPR | Yes (2025) |
| QDMTT | No |
| Filing Deadlines | Standard |
| Safe Harbours | Transitional CbCR Safe Harbour the QDMTT Safe Harbour and the Transitional UTPR Safe Harbour |
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