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methods, notes and classification
Korea
methods, notes and classification
Variables
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Tax
00
Total tax revenue
01
1000 Taxes on income, profits and capital gains
02
1100 Of individuals
1110 On income and profits
03
1110 On income and profits
04
Income tax
05
Dividends and interest income tax
06
Wages and salaries income tax
07
Other income tax
08
Global income tax
09
Defence tax on income tax
0a
Education tax on income tax
0b
Rural development tax on interest, bus. Inc. & cap.gains relief
0c
Inhabitant tax on income tax (local)
1120 On capital gains
0d
1120 On capital gains
0e
Capital gains tax
0f
1200 Corporate
1210 On profits
0g
1210 On profits
0h
Corporation tax - withholding
0i
Corporation tax - final returns
0j
Defence tax on corporation tax
0k
Inhabitant tax on corporation tax (local)
0l
Rural development tax corporate income
0m
Excess profit tax
1220 On capital gains
0n
1220 On capital gains
0o
Capital gains tax
1300 Unallocable between 1100 and 1200
0p
1300 Unallocable between 1100 and 1200
0q
Business income tax
0r
Real estate income tax
0s
Defence tax on real estate & business income
0t
Rural dev. tax on bus. inc. & cap. gains relief
0u
Inhabitant tax before 1990 (local)
0v
Farm land tax (local)
0w
Inhabitant tax on farm land tax (local)
0x
2000 Social security contributions
2100 Employees
0y
2100 Employees
0z
Veterans' relief fund
10
Soldiers' annuity fund
11
Unemployment assurance
12
National welfare pension fund
13
Social benefit fund
14
Health Insurance
15
Teachers' pensions
16
Government employees pensions
17
Military personal pensions
18
2110 On a payroll basis
19
2120 On an income tax basis
2200 Employers
1a
2200 Employers
1b
Ind. works' insurance fund
1c
Soldiers' annuity fund
1d
Pneumoconiosis fund
1e
Unemployment insurance
1f
Veterans' relief fund
1g
National welfare pension fund
1h
Social benefit fund
1i
Health Insurance
1j
Teachers' pensions
1k
Government employees pensions
1l
2210 On a payroll basis of employers SSC
1m
2220 On an income tax basis of employers SSC
1n
2300 Selfemployed or nonemployed
1o
2310 On a payroll basis of self/non-employed SSC
1p
2320 On an income tax basis of self/non-employed SSC
1q
2400 Unallocable between 2100, 2200 and 2300
3000 Taxes on payroll and workforce
1r
3000 Taxes on payroll and workforce
1s
Workshop tax on workforce (local)
1t
Vocational training promotion fund
1u
4000 Taxes on property
4100 Recurrent taxes on immovable property
1v
4100 Recurrent taxes on immovable property
1w
Property tax (local)
1x
City planning tax on urban real estate (local)
1y
Community facilities tax (local)
1z
Tax on excessive land holdings (local)
20
Tax on aggregate land holdings (local)
21
Rural dev. tax on local agg. land holdings tax
22
Tax on excessively increased land value
23
Comprehensive real estate tax
24
Rural dev. tax on comprehensive real estate tax
25
4110 Households
4120 Others
26
4120 Others
27
Workshop tax on property (local)
28
4200 Recurrent taxes on net wealth
29
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
2a
4310 Estate and inheritance taxes
2b
Inheritance tax
2c
Defence tax on inheritance tax
4320 Gift taxes
2d
4320 Gift taxes
2e
Gift tax
2f
Defence tax on gift tax
4400 Taxes on financial and capital transactions
2g
4400 Taxes on financial and capital transactions
2h
Registration tax (local)
2i
Registration tax
2j
Defence tax on registration tax
2k
Rural dev. tax on local acquisition tax
2l
Rural dev. tax on local registration tax
2m
Securities transactions tax
2n
Rural dev. tax on securities transaction tax
2o
Acquisition tax (local)
2p
Stamp tax
4500 Nonrecurrent taxes
2q
4500 Nonrecurrent taxes
2r
Asset revaluation tax
2s
4510 On net wealth
2t
4520 Other nonrecurrent taxes
2u
4600 Other recurrent taxes on property
2v
5000 Taxes on goods and services
2w
5100 Taxes on production, sale, transfer, etc
2x
5110 General taxes
5111 Value added taxes
2y
5111 Value added taxes
2z
Value added tax
5112 Sales tax
30
5112 Sales tax
31
Business tax
32
5113 Other
33
5120 Taxes on specific goods and services
5121 Excises
34
5121 Excises
35
Commodity tax
36
Defence tax on commodity tax
37
Liquor tax
38
Defence tax on liquor tax
39
Education tax on liquor tax
3a
Textile tax
3b
Petroleum tax
3c
Transport tax on petrol products
3d
Education tax on transport tax
3e
Electricity and gas tax
3f
Special excise tax
3g
Defence tax on special excise tax
3h
Education tax on special excise tax
3i
Rural development on special excise tax
3j
Tobacco sales tax (local)
3k
Tobacco consumption tax (local)
3l
Motor fuel tax (local)
5122 Profits of fiscal monopolies
3m
5122 Profits of fiscal monopolies
3n
Monopoly profit
5123 Customs and import duties
3o
5123 Customs and import duties
3p
Customs duties
3q
Defence tax on customs duties
3r
Special customs duties
3s
Tonnage tax
3t
Education tax on imports
3u
Rural dev. tax on customs exemptions
3v
Previous year receipts
3w
5124 Taxes on exports
3x
5125 Taxes on investment goods
5126 Taxes on specific services
3y
5126 Taxes on specific services
3z
Telephone tax
40
Defence tax on telephone tax
41
Entertainment tax
42
Defence tax on entertainment tax
43
Entertainment tax (local)
44
Travel tax
45
Admission tax
46
Defence tax on admission tax
47
Education tax on banking & insurance
48
Horse race tax (local)
49
Rural dev. tax on horse race tax
4a
Butchery tax (local)
4b
Regional development tax (local)
4c
5127 Other taxes on internat. trade and transactions
4d
5128 Other taxes
4e
5130 Unallocable between 5110 and 5120
4f
5200 Taxes on use of goods and perform activities
5210 Recurrent taxes
4g
5210 Recurrent taxes
4h
License tax (local)
4i
Automobile tax (local)
4j
5220 Nonrecurrent taxes
4k
5300 Unallocable between 5100 and 5200
4l
6000 Other taxes
4m
6100 Paid solely by business
6200 Other
4n
6200 Other
4o
Unallocable tax revenue
4p
Previous year tax
4q
Previous year tax (local)
4r
Unallocable defence tax
4s
Education tax on local taxes
4t
Total tax revenue on cash basis
Government
0
Federal or Central government
1
Local government
2
Social Security Funds
3
Total