Korean insights & regulatory updates - issue 18: January 2026

Introducing our new insights & regulatory updates for January 2026!

This publication highlights important changes affecting your business, including recent tax law updates, minimum wage and insurance rate increases, and 2025 corporate financial statements and external audit precautions.
 

Check out our issue 18 for updates on the following key areas:

Tax updates

  • Finalization of the 2025 tax law amendments
  • OECD model tax convention 2025 update
  • Pillar two-related legislative amendments and filing obligations

HR & payroll updates

  • Minimum wage and insurance rate increases in 2026

Audit & accounting updates

  • 2025 corporate financial statements and external audit precautions
  • New K-IFRS standards and amendments 

Please do not hesitate to contact us if you have any question.

Documents

Issue 18: January 2026
제18호: 2026년 1월

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