GloBE Country Guide: South Korea


Status Enacted
LawLaw 19191 of December 31, 2022
Effective DateJanuary 1, 2024
IIRYes (2024)
UTPRYes (2024)
Filing DeadlinesStandard
Safe HarboursNo

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties
  7. Sourcing South Korea’s GloBE Law to the OECD Model Rules

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