Statutes of the Republic of Korea

No. 19990
Promulgation Date 2024-01-09
Ministry of the Interior and Safety

ALL

CHAPTER I GENERAL PROVISIONS

Article 1 (Purpose)

Article 2 (Definitions)

Article 2-2 (Principle for Special Cases concerning Local Taxation)

Article 3 (Restrictions on Special Cases concerning Local Taxation)

Article 4 (Local Tax Reduction or Exemption under Municipal Ordinance)

Article 5 (Preparation of Local Tax Disbursement Reports)

CHAPTER II REDUCTION AND DEDUCTION

SECTION 1 Support for Agriculture and Fisheries

Article 6 (Reduction or Exemption for Farmland of Self-Employed Farmers)

Article 7 (Reduction or Exemption for Agricultural Machinery)

Article 8 (Exemption for Expansion and Development of Farmland)

Article 9 (Reduction or Exemption for Self-Employed Fishermen)

Article 10 (Reduction or Exemption concerning Loans to Farmers, Fishermen)

Article 11 (Reduction or Exemption for Agricultural Corporations)

Article 12 (Reduction or Exemption for Fisheries Corporations)

Article 13 (Reduction or Exemption for Agricultural Projects of Korea Rural Community Corporation)

Article 14 (Reduction or Exemption for Agricultural and Fishery Projects, etc. of Agricultural Cooperatives)

Article 14-2 Deleted.

Article 14-3 (Reduction or Exemption for Projects of Purchase and Sale of Nonghyup Agribusiness Group)

Article 15 (Reduction or Exemption for Agro-Fisheries Projects of the Korea Agro-Fisheries and Food Trade Corporation)

Article 16 (Reduction or Exemption for Improvement of Housing in Agricultural and Fishing Villages)

SECTION 2 Support for Social Welfare

Article 17 (Reduction or Exemption for Motor Vehicles for Persons with Disabilities)

Article 17-2 (Reduction or Exemption for Supporting Persons Affected by Hansen's Disease and Their Farming Settlements)

Article 18 (Reduction or Exemption for the Korea Employment Agency for Disabled)

Article 19 (Reduction or Exemption for Child Care Centers and Kindergartens)

Article 19-2 (Reduction or Exemption for Welfare Facilities for Children)

Article 20 (Reduction or Exemption for Welfare Facilities for Elderly Persons)

Article 21 (Reduction or Exemption for Youth Organizations)

Article 22 (Reduction or Exemption for Social Welfare Corporations)

Article 22-2 (Reduction or Exemption for Support for Childbirth and Parenting)

Article 22-3 (Exemption for Microfinance Foundation)

Article 22-4 (Reduction or Exemption for Social Enterprises)

Article 23 (Reduction or Exemption to Increase Rights and Interests)

Article 24 (Reduction or Exemption for the National Pension Service)

Article 25 (Reduction or Exemption for Workers' Welfare)

Article 26 (Reduction or Exemption for Trade Unions)

Article 27 (Reduction or Exemption for Support for Korea Workers' Compensation and Welfare Service)

Article 28 (Reduction or Exemption for Support for Industrial Human Resources)

Article 29 (Reduction or Exemption for Persons of Distinguished Service to State)

Article 30 (Reduction or Exemption for the Korea Veterans Health Service)

Article 31 (Reduction or Exemption for Rental Housing)

Article 31-2 (Reduction or Exemption for Unsold Housing Units after Completion of Construction)

Article 31-3 (Reduction or Exemption for Long-Term Private Rental Housing)

Article 31-4 (Reduction or Exemption for Real Estate Investment Companies Investing in Housing Lease Business)

Article 31-5 (Reduction or Exemption for Persons Concluded Agreements to Sell Houses for Rental Purposes of Public Housing Project Operators)

Article 32 (Reduction or Exemption for Acquisition of Small-Scale Multi-Family Housing by the Korea Land and Housing Corporation)

Article 32-2 (Reduction or Exemption for Resuming Projects for Neglected Buildings by the Korea Land and Housing Corporation)

Article 33 (Reduction or Exemption for Increase in Supply of Houses)

Article 34 (Reduction or Exemption for Guarantee for Sale of Houses by the Korea Housing and Urban Guarantee Corporation)

Article 35 (Reduction or Exemption for Houses subject to Reverse Annuity Mortgage)

Article 35-2 (Reduction or Exemption on Farmland Eligible for Stabilization Fund for Old Life of Farmers)

Article 35-3 (Deduction of Amount of Property Tax on Housing with Housing Mortgage Loan for Lessee's Preparation of Funds for Lease on Deposit Basis)

Article 36 (Reduction or Exemption for Assistance to Supply of Houses to Persons without House)

Article 36-2 (Reduction or Exemption of Acquisition Tax for Newlywed Couple who Purchases First House in Life)

Article 36-3 (Reduction or Exemption for First-Time Home Buyer)

Article 36-4 (Reduction or Exemption for Support for Jeonse Fraud Victims)

Article 36-5 (Reduction or Exemption of Acquisition Tax for Childbirth and Parenting)

Article 37 (Reduction or Exemption for National University Hospitals)

Article 38 (Special Taxation for Medical Institutions)

Article 38-2 (Reduction or Exemption for Local Medical Centers)

Article 39 (Reduction or Exemption for Assistance to National Health Insurance Projects)

Article 40 (Reduction or Exemption for National Health Promotion Service Providers)

Article 40-2 (Reduction or Exemption of Acquisition Tax on Housing Transactions)

Article 40-3 (Reduction or Exemption for the Korean Red Cross)

SECTION 3 Support for Education, Science, Technology

Article 41 (Exemption for Schools and Foreign Educational Institutions)

Article 42 (Reduction or Exemption for Dormitories)

Article 43 (Exemption for Lifelong Educational Organizations)

Article 44 (Reduction or Exemption for Lifelong Educational Facilities)

Article 44-2 (Reduction or Exemption for Museums)

Article 45 (Reduction or Exemption for Academic Societies and Scholarship Corporations)

Article 45-2 (Reduction or Exemption for Research Institutes for Support of Research on Basic Science)

Article 46 (Reduction for Support for Promotion of Research and Development)

Article 47 (Reduction for the Korea Environment Corporation)

Article 47-2 (Reduction for Buildings Certified as Green Architecture)

Article 47-3 (Reduction for Buildings Certified as Using New and Renewable Energy)

Article 47-4 (Reduction or Exemption for Buildings with Seismic Performance)

Article 47-5 (Reduction or Exemption for Environment-Friendly Motor Vehicle Charging Facilities)

Article 48 (Reduction or Exemption for National Park Management Projects)

Article 49 (Reduction or Exemption for Preventing Marine Pollution)

Article 49-2 (Reduction for Radio Stations for 5G Mobile Communications)

SECTION 4 Support for Culture and Tourism

Article 50 (Exemption for Religious Organizations and Confucian Temples)

Article 51 (Reduction or Exemption for Newspaper or Communications Business)

Article 52 (Special Taxation for Support for Culture and Arts)

Article 52-2 (Reduction or Exemption for Sports Promotion Institutions)

Article 53 (Reduction or Exemption for Social Organizations)

Article 54 (Special Taxation for Tourist Complexes)

Article 55 (Reduction or Exemption for Cultural Heritage)

SECTION 5 Support for Corporate Structure, Financial Adjustment

Article 56 (Reduction or Exemption for Support for Credit Guarantee of Enterprises)

Article 57 Deleted.

Article 57-2 (Reduction or Exemption for Merger and Split-off of Enterprises)

Article 57-3 (Reduction or Exemption for Improvement of Financial Structure of Enterprises)

Article 57-4 (Reduction or Exemption for Housing Stabilization Support)

Article 58 (Special Taxation for Venture Businesses)

Article 58-2 (Reduction or Exemption for Knowledge Industry Centers)

Article 58-3 (Reduction or Exemption for Small or Medium Start-Up Enterprises)

Article 59 (Reduction or Exemption for the Korea SMEs and Startups Agency)

Article 60 (Special Taxation for Small and Medium Enterprise Cooperatives)

Article 61 (Reduction or Exemption for Urban Gas Business, etc.)

Article 62 (Reduction or Exemption for Support for Mining)

Article 62-2 (Reduction and Exemption to Gas Stations among Oil Selling Business)

SECTION 6 Support for Transportation and Traffic

Article 63 (Reduction or Exemption for Railroad Facilities)

Article 64 (Special Taxation for Support for Marine Transportation and Ports)

Article 64-2 (Reduction or Exemption for Radio Stations of Intelligent Maritime Transport Information Services)

Article 65 (Special Taxation for Air Transport Service)

Article 66 (Reduction or Exemption for Replacement Motor Vehicles)

Article 66-2 (Reduction or Exemption of Acquisition Tax for Replacement of Decrepit Diesel Vehicles)

Article 67 (Special Taxation for Minicars)

Article 68 (Reduction or Exemption for Used Motor Vehicles for Sale or Export)

Article 69 (Reduction or Exemption for Traffic Safety)

Article 70 (Reduction or Exemption for Support for Transportation Service)

Article 71 (Reduction or Exemption for Logistics Complexes)

Article 71-2 (Reduction or Exemption for Urban Advanced Logistics Complex)

Article 72 (Special Taxation for Special Post Offices)

SECTION 7 Support for National Land and Regional Development

Article 73 (Reduction or Exemption for Acquisition of Substitute Land due to Expropriation of Land)

Article 73-2 (Reduction or Exemption for Real Estate for Gratuitous Donation)

Article 74 (Reduction or Exemption for Urban Development Projects)

Article 74-2 (Reduction or Exemption for Urban Public Housing Complex Project)

Article 75 (Reduction or Exemption for Regional Development Projects)

Article 75-2 (Reduction or Exemption for Start-Up Businesses in Enterprise City Development Zones or Regional Development Project Zones)

Article 75-3 (Reduction or Exemption for Small and Medium Enterprises within Crisis Areas)

Article 75-4 (Reduction or Exemption for Returned Districts)

Article 75-5 (Reduction or Exemption for Depopulation Regions)

Article 76 (Reduction or Exemption for Land for Housing Site Development)

Article 77 (Reduction or Exemption for Land for Constructing Complexes by the Korea Water Resources Corporation)

Article 78 (Reduction or Exemption for Industrial Complexes)

Article 78-2 (Reduction or Exemption for Korea Industrial Complex Corporation)

Article 78-3 (Reduction or Exemption for Foreign Investment)

Article 79 (Reduction or Exemption for Relocating Corporations to Provinces)

Article 79-2 (Reduction or Exemption for Overseas Korean Enterprises on Return to Korea)

Article 80 (Reduction or Exemption for Relocating Factories to Provinces)

Article 80-2 (Reduction or Exemption for Relocation to Special Opportunity Development Zones)

Article 81 (Reduction or Exemption for Relocating Public Agencies to Provinces)

Article 81-2 (Reduction or Exemption for Relocation of Koreans Employed by United States Forces Korea to Pyeongtaek)

Article 82 (Reduction or Exemption for Improvement of Housing in Development Restriction Zones)

Article 83 (Reduction or Exemption for Market Improvement Projects)

Article 84 (Reduction or Exemption for Land with Restricted Private Rights)

SECTION 8 Support for Public Administration, etc.

Article 85 (Reduction or Exemption for the Korea Rehabilitation Agency)

Article 85-2 (Reduction or Exemption for Local Public Enterprises)

Article 86 (Reduction or Exemption for Rental Housing to U.S. Forces Servicemen in Korea)

Article 87 (Reduction or Exemption for Community Credit Cooperatives)

Article 88 (Reduction or Exemption for Saemaeul Movement Organizations)

Article 89 (Exemption for Political Parties)

Article 90 (Exemption for Village Associations)

Article 91 (Special Taxation for Real Estate for Dormitories for Offspring of Diplomats Abroad)

Article 92 (Reduction or Exemption for Damage Due to Natural Disasters)

Article 92-2 (Tax Credits for Payment by Automatic Transfer)

CHAPTER III SPECIAL PROVISIONS ON LOCAL INCOME TAXES

SECTION 1 Credit, Reduction, and Exemption of Global Income Tax

Article 93 (Tax Credit for Bookkeeping)

Article 94 (Tax Credit for Wages and Salary Income)

Article 95 (Dividend Tax Credit)

Article 96 (Tax Credit for Casualty Loss)

Article 97 (Foreign Tax Credit, etc. for Global Income)

Article 97-2 (Child Tax Credit)

Article 97-3 (Tax Credit for Pension Account)

Article 97-4 (Special Tax Deduction)

Article 98 (Tax Reduction or Exemption for Pay)

SECTION 2 Special Provisions on Small or Medium Enterprises

Article 99 (Tax Credit for Investment by Small or Medium Enterprises)

Article 100 (Tax Reduction or Exemption for Small or Medium Start-up Enterprises)

Article 101 (Special Tax Reduction or Exemption for Small or Medium Enterprises)

Article 101-2 (Tax Credit for Amount Paid in Mutually-Beneficial Settlement)

SECTION 3 Special Provisions on Research and Human Resources Development

Article 102 (Tax Credit for Research and Human Resources Development Expenses)

Article 103 (Tax Credit for Investment in Facilities for Research and Human Resources Development)

Article 104 (Special Taxation for Income from Technology Transfer, etc.)

Article 105 (Reduction or Exemption of Individual Local Income Tax, etc. for High-Tech Enterprises, etc. Moving to Special Research and Development Zones)

Article 106 (Reduction or Exemption of Individual Local Income Tax for Foreign Engineers)

Article 106-2 (Special Taxation for Foreign Workers)

SECTION 4 Special Provisions on International Capital Transactions

Article 107 (Special Taxation for Introduction of Public Loans)

Article 108 (Exemption from Individual Local Income Tax on Interest Income, etc. from International Financial Transactions)

SECTION 5 Special Provisions on Investment Promotion

Article 109 (Tax Credit for Investing, etc. in Facilities for Increasing Productivity)

Article 110 (Tax Credit for Investing in Safety Facilities)

Article 111 (Tax Credit for Investing in Energy-Saving Facilities)

Article 112 (Tax Credit for Investing in Facilities for Environmental Conservation)

Article 113 (Tax Credit for Investing in Facilities to Improve Quality Control of Medical Supplies)

Article 113-2 (Tax Credit for Investing in Facilities to Commercialize New Growth Technology)

Article 113-3 (Tax Credit for Production Cost of Video Contents)

Article 114 (Tax Credit for Employment-Creating Investment)

SECTION 6 Special Provisions on Employment Support

Article 115 (Tax Deductions for Small or Medium Enterprises having Reinstated Graduates of High Schools, etc. Aligned to Industry Demand after Performing their Military Service)

Article 115-2 (Tax Credit for Small or Medium Enterprises Re-Employing Career-Interrupted Women)

Article 115-3 (Tax Credit for Enterprises which have Increased Wage and Salary Income)

Article 115-4 (Tax Credit for Enterprises which have Increased Employment of Youths)

Article 115-5 (Reduction or Exemption of Individual Local Income Tax on Amount Received from Performance Compensation Fund for Core Personnel of Small or Medium Enterprises)

Article 116 (Reduction or Exemption of Individual Local Income Tax for Persons Employed in Small or Medium Enterprises)

Article 117 (Tax Credit Subsequent to Conversion to Regular Workers)

Article 118 (Tax Credit of Social Insurance Premiums for Increased Number of Employees in Small or Medium Enterprises)

SECTION 7 Special Provisions on Corporate Restructuring

Article 119 (Tax Carried Forward, etc. of Individual Local Income Tax on Capital Gains on Consolidation among Small or Medium Enterprises)

Article 120 (Tax Carried Forward of Individual Local Income Tax on Capital Gains for Conversion into Corporation)

Article 121 (Tax Reduction or Exemption for Enterprises Undergoing Trade Adjustment Assistance whose Business is Converted)

Article 122 (Tax Reduction or Exemption for Small or Medium Enterprises and Enterprises Undergoing Trade Adjustment Assistance whose Business is Converted)

Article 123 (Special Taxation of Individual Local Income Tax for Transfer of Assets by Stockholders, etc.)

SECTION 8 Special Provisions on Balanced Regional Development

Article 124 (Tax Reduction or Exemption for Small or Medium Enterprises Relocated Outside Overconcentration Control District of Seoul Metropolitan Area)

Article 125 (Tax Reduction or Exemption for Enterprises, etc. Located in Agro-Industrial Complex)

Article 126 (Exemption from Individual Local Income Tax for Members of Agricultural Partnership)

Article 127 (Exemption, etc. from Individual Local Income Tax for Members of Fisheries Partnership)

Article 128 (Exemption, etc. from Individual Local Income Tax on Capital Gains for Agricultural Personnel, etc.)

Article 129 (Reduction or Exemption of Individual Local Income Tax on Capital Gains for Self-Cultivating Farmland)

Article 130 (Reduction or Exemption of Individual Local Income Tax on Capital Gains for Site for Livestock Stables)

Article 131 (Reduction or Exemption of Individual Local Income Tax on Capital Gains for Substitute Land for Farmland)

Article 131-2 (Special Taxation of Individual Local Income Tax on Capital Gains on Sale, etc. of Farmland for Revival of Management)

SECTION 9 Special Provisions on Support for Public Works Projects

Article 132 (Reduction or Exemption of Individual Local Income Tax on Capital Gains on Land, etc. for Public Works Projects)

Article 133 (Reduction or Exemption of Individual Local Income Tax on Capital Gains for Land, etc. subject to Purchase following Designation of Development Restriction Zones)

Article 134 (Tax Reduction or Exemption for Relocating Factories in Areas Subject to Planned Development of Administrative City and Innovation Cities, to Rural Areas)

Article 135 (Reduction or Exemption of Individual Local Income Tax, etc. for Social Enterprises and Standard Workplaces for Persons with Disabilities)

Article 136 (Reduction or Exemption of Individual Local Income Tax on Capital Gains for Mountainous Areas Transferred to State)

SECTION 10 Special Provisions on Stabilization of National Living

Article 137 (Tax Credit for Investment in Facilities for Promotion of Workers' Welfare)

Article 137-2 (Tax Credit for Monthly Rents)

Article 138 (Tax Reduction or Exemption for Small-Housing Rental Business Operators)

Article 139 (Reduction or Exemption of Individual Local Income Tax on Capital Gains for Long-Term Rental Houses)

Article 140 (Exemption of Individual Local Income Tax on Capital Gains for Newly-Built Rental Houses)

Article 140-2 (Reduction of Individual Local Income Tax on Capital Gains for Long-Term Private Rental Housing)

Article 140-3 (Special Taxation for Land Transferred to Rental Business Operators)

Article 141 (Special Taxation for Unsold Housing Units)

Article 142 (Special Taxation of Individual Local Income Tax on Capital Gains, etc. for Acquisition of Unsold Local Housing Units)

Article 143 (Special Taxation of Individual Local Income Tax on Capital Gains for Acquirers of Unsold Housing Units)

Article 144 (Special Taxation of Local Income Tax on Capital Gains on Acquisition of Houses by Non-Residents)

Article 145 (Special Taxation of Individual Local Income Tax on Capital Gains for Acquirers of Unsold Housing Units Located in Areas outside Seoul Metropolitan Area)

Article 146 (Special Taxation of Individual Local Income Tax on Capital Gains for Acquirers of Unsold Housing Units after Completion)

Article 147 (Special Taxation of Individual Local Income Tax on Capital Gains for Acquirers of Unsold Housing Units)

Article 148 (Special Taxation of Individual Local Income Tax on Capital Gains for Acquirers of Newly-Built Houses, etc.)

SECTION 11 Special Provisions on Other Local Income Taxes

Article 149 (Reduction or Exemption of Tax on Income from Forest Development)

Article 150 (Tax Credit for Third Party Logistics Expense)

Article 151 (Tax Credit on Aligned Educational Expenses, etc. for Universities or Colleges)

Article 152 (Tax Reduction or Exemption for Overseas Korean Enterprises on their Return to Korea)

Article 153 (Reduction or Exemption of Individual Local Income Tax, etc. for Foreign Investment)

Article 154 (Reduction or Exemption of Individual Local Income Tax for Enterprises that Occupy Jeju Science Park)

Article 155 (Reduction or Exemption of Individual Local Income Tax for Enterprises that Occupy Jeju Investment Promotion Zone or Jeju Free Trade Zone)

Article 156 (Reduction or Exemption of Individual Local Income Tax for Start-Up Enterprises, etc. Located in Enterprise City Development Zones, etc.)

Article 157 (Reduction or Exemption, etc. of Individual Local Income Tax for Enterprises that Occupy Investment Promotion Zone for Asian Cultural Hub City)

Article 158 (Reduction or Exemption of Individual Local Income Tax for Enterprises, etc. Incorporated in Financial Hubs)

Article 159 (Reduction or Exemption of Individual Local Income Tax for Enterprises that Occupy High-Tech Medical Complexes)

Article 160 (Tax Credits for Increased Revenue, etc. of Gold Trading Business Operators and Business Operators of Copper Scrap, etc.)

Article 161 (Tax Credit for Cash Receipt Merchants)

Article 162 (Tax Credit for Gold Bullion Traded in Spot Gold Market)

Article 163 (Reduction or Exemption of Individual Local Income Tax on Capital Gains)

Article 164 (Tax Credit for Political Funds)

Article 165 (Tax Credits for Electronic Commerce of Petroleum Products)

Article 166 (Tax Credit for Expenses Incurred in Verifying Faithful Reporting)

Article 167 (Special Taxation of Corporate Local Income Tax on Association Corporation)

Article 167-2 (Tax Credit, or Reduction of or Exemption from Individual Local Income Tax)

Article 167-3 (Tax Credit for Electronic Filing of Individual local Income Tax)

Article 167-4 (Special Cases concerning Collection of Amount of Delinquent individual Local Income Tax from Small Private Enterprises)

SECTION 12 Restriction, etc. on Special Provisions on Taxation of Local Income Tax

Article 168 (Elimination of Duplicative Support)

Article 169 (Exclusion from Reduction or Exemption in Cases of Estimated Taxation, etc.)

Article 170 (Exclusion, etc. from Reduction or Exemption of Individual Local Income Tax on Capital Gains)

Article 171 (Exclusion from Tax Reduction or Exemption for Investment in Overconcentration Control District of Seoul Metropolitan Area)

Article 172 (Exclusion from Reduction of or Exemption from Amount of Tax, etc. Short of Minimum Tax)

Article 173 (Composite Ceiling on Reduction or Exemption of Individual Local Income Tax on Capital Gains)

Article 174 (Tax Credit Carried-Forward)

Article 175 (Additional Collection of Reduced or Exempted Tax Amounts)

Article 176 (Order of Application, etc. of Tax Reduction or Exemption and Tax Credit)

Article 176-2 (Method of Application, etc. when Amount of Tax Reduced, Exempted, or Deducted Exceeds Amount of Tax Calculated)

CHAPTER IV SUPPLEMENTARY PROVISIONS

Article 177 (Subject Matter of Exclusion from Reduction or Exemption)

Article 177-2 (Restrictions on Special Provisions on Reduction or Exemption of Local Tax)

Article 178 (Collection of Acquisition Tax Reduced or Exempted as Penalty)

Article 179 (Application of Reduction Rate of Property Tax on Land)

Article 180 (Elimination of Duplicative Special Cases)

Article 180-2 (Special Provisions on Exclusion from Application of Heavy Taxation Rate of Local Tax)

Article 181 (Ex Ante and Ex Post Management of Special Cases of Taxation of Local Taxes)

Article 182 (Autonomous Adjustment of Rate of Reduction by Local Governments)

Article 183 (Application for Reduction or Exemption)

Article 184 (Submission of Data for Reduction and Exemption)

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