Announcement
21 Mar 2025
In March 2025, the South Korean government adopted a revision of the Restriction of Special Taxation Act, increasing tax credits for investments into semiconductor technologies, national strategic technologies, and new growth technologies.
Source
Number of interventions
4
4 certainly harmful
0 likely harmful
0 liberalising
Implementation date
21 Mar 2025
Revocation date:
No revocation date
Announced: 20 Mar 2026
Republic of Korea: Expansion of tax incentives for webtoon production, venture investment, and new growth and national strategic technologies
Announced: 22 Mar 2024
Republic of Korea: Addition of several national strategic and new growth technologies to benefit from tax credits
Announced: 30 Mar 2023
Republic of Korea: Further increase in tax credit for investments in national strategic technologies
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