- Benefit
- Startups from 2026.1.1: youth startup (outside the Seoul metropolitan area and in depopulation areas) 100%; youth in the Seoul metropolitan area (excluding overcrowding control zones and depopulation areas) 75%; youth in overcrowding control zones 50%; general startup in non-Seoul-metropolitan and depopulation areas 50%; general startup in the Seoul metropolitan area (excluding overcrowding control zones) 25%. Taxable years within 4 years of the first year in which income arises.
- Who is eligible
- SMEs (individuals and corporations) that started up in a reduction-eligible industry before 2027.12.31; youth startup requirements are separate
- When to apply
- 5 taxable years from the first year in which income arises after startup · apply when filing comprehensive income tax (May) or corporate tax
- How to apply
- Submit the tax reduction application on Hometax (홈택스) (when filing income tax or corporate tax) · National Tax Service 126
- Important notes
- For startups before 2027.12.31 (sunset). Reduction limit and minimum tax apply.
- Note
- For startups before 2025.12.31, the previous rule applies (youth non-overcrowded 100%, others 50%). General startups in overcrowding control zones are not eligible for reduction (Article 6). Check the Enforcement Decree for industry and youth requirements.
Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.