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DT11351 | Double Taxation Relief Manual: South Korea: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following South Korean taxes are admissible for credit in the UK under the convention:

  • the income tax

  • the corporation tax

  • the inhabitant tax (resident tax)

  • the special tax for rural development

The following South Korean taxes are admissible for credit under unilateral relief:

  • the education tax