There are no separate gambling-specific tax rates; general corporate income tax applies to licensed operators, and Tourism Promotion Act casinos pay tourism-fund contributions. Individual gambling winnings are taxed on a progressive scale.
Jurisdictions › Republic of Korea › Tax
Republic of Korea · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Republic of Korea report →
Key section parameters
| Jurisdiction | Republic of Korea (KR) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
There are no separate gambling-specific tax rates; general corporate income tax applies to licensed operators, and Tourism Promotion Act casinos pay tourism-fund contributions. Individual gambling winnings are taxed on a progressive scale.