# 부가세 계산기 2026 — South Korea VAT

Source page: https://valem.run/calculators/south-korea/vat

Korean VAT is a single 10%. Article 30 of the Value-Added Tax Act says only that "the rate of value-added tax shall be 10 per cent" — there is no reduced band, and the alternatives are zero-rating for exports and exemption rather than a lower rate.

**Tax year:** 2026

## How it is calculated

Article 30 of the 부가가치세법 is one sentence: *"부가가치세의 세율은 10퍼센트로 한다"* — the rate of value-added tax shall be 10 per cent. Unqualified, with no category carve-out, which is why this page offers no rate selector. Adding VAT multiplies the net amount by 10%; removing it divides the gross by 1.1.

**Why this page cites law.go.kr rather than an English translation.** The Korea Legislation Research Institute publishes an English Value-Added Tax Act, and it is headed *"Act No. 14387, promulgated December 20, 2016"*. A translation of that vintage cannot show the absence of a later amendment — and that is not a theoretical worry: Chile’s own tax authority still serves a copy of its VAT law *"actualizado hasta el 29 de julio de 1998"*, stating a 17% rate when the real one has been 19% since 2003. 국가법령정보센터 states the enforcement date on the article itself — 법률 제21065호, 시행 2026-01-02 — so currency is proven rather than assumed.

**No registration threshold is published here, and that is deliberate twice over.** Korea requires business registration whatever your turnover, so there is no de minimis to state. And the 104 million won figure widely quoted for Korea is the ceiling for the 간이과세자 (simplified taxpayer) regime, which is a different question with a different answer — labelling it a registration threshold would be wrong in the direction that matters, since it would tell a small business it need not register. The B2B reverse charge is exposed as an input because it is what most people mean when they ask whether they must charge VAT.

## Worked example

With Amount of 100, this model computes Vat Amount of 10.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [국가법령정보센터 - 부가가치세법 제30조 (세율), 법률 제21065호, 시행 2026-01-02](https://www.law.go.kr/LSW//lsSideInfoP.do?lsiSeq=276117&joNo=0030&joBrNo=00&docCls=jo&urlMode=lsScJoRltInfoR) (checked 2026-10-09)

## What this page claims

The Valem engine reproduces this model's formula through 4 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/south-korea/vat.json
- Compute by URL: https://valem.run/calculators/south-korea/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `south-korea/vat`)