UHY Dah-yul CPAs
International Business Division

The Tax Law Amendments proposed by the Ministry of Economy and Finance became law on December 2 nd , 2025. Set out below is the summary of the key changes in the tax amendment. 1. Corporate income tax rate (art 55(1) of the Corporate Tax Act “CTA”) The corporate income tax rates applicable to tax years starting in 2026 will revert to those in effect in 2022, prior to the 2023 tax amendment. Tax Base (in million Korean Won) Current Rates Amended Rates Up to 200 9% 10% O

International businesses and multinational enterprises operating in Korea face a complex financial environment. Navigating this landscape requires expert guidance and reliable support. UHY Dah-Yul provides comprehensive services designed to meet these challenges. Their expertise spans audit, tax, advisory, and consulting services, tailored to the specific needs of foreign companies. This article explores the range of services offered by UHY Dah-Yul and how they assist busines

The January 2025 edition of UHY Global is officially out, filled with invaluable insights and analyses that are essential for navigating...

UHY Global, a twice-yearly magazine, gives our readers insight into international business topics, featuring thought-leading opinions and...