Overview

• The proposal raises all corporate tax brackets by one percentage point, restoring the top rate at 25%.
• It reinstates the 0.2% stock transaction tax and lowers the threshold for major-shareholder capital gains taxation to holdings of 1 billion won.
• Dividend income will be taxed under a new three-tier system to encourage payouts and improve market appeal.
• Targeted R&D credits and investment incentives will support strategic sectors such as artificial intelligence and the cultural industry.
• The draft revision is slated for National Assembly debate by September 3 and is projected to add 2.6 trillion won in 2026 and 5.6 trillion won in 2027.