National Tax Service Grants One-Year Grace Period for R&D Tax Credit Audits for SMEs in Research Clusters

The National Tax Service will grant a one-year grace period for post-verification of R&D tax credits to over 13,500 SMEs in South Korea’s R&D zones, easing audit burdens and prioritizing support for innovation-driven companies.

Dividend Income Separate Taxation to Be Partially Allowed for Loss-Making Firms—Expansion of National Strategic Technologies

South Korea will allow loss-making firms to benefit from separate dividend income taxation under strict conditions, while expanding tax incentives for national strategic technologies and future industries as part of the 2025 tax reform.

National Tax Service Excludes and Defers Regular Tax Audits for AI SMEs—'Proactive Tax Support'

The National Tax Service will exempt or defer regular tax audits for over 4,800 AI SMEs, prioritizing R&D tax credits and liquidity support to foster sector growth.

Growth Management Group

Growth Management Group