Asia
Stock company or limited company · KRW100m investment for standard FDI recognition · notify FDI before remitting investment funds
Foreign investment allowed · restricted sectors remain
Check the official restricted-business list before choosing an activity. Broadcasting, electricity, transport and certain agricultural or financial activities have prohibitions, ownership caps or other conditions.
KRW100m investment for standard FDI recognition
The usual recognition route also requires at least 10% of voting shares. This is an FDI threshold, not a universal company-incorporation minimum; exceptions require separate review.
10% to 25% national rate · 1 point higher from 2026
Ordinary profit-making corporations use marginal rates of 10%, 20%, 22% and 25%, with thresholds of ₩200 million, ₩20 billion and ₩300 billion. Special small-corporation rules differ.
Ecosystem evidence, not proof of demand for your product. Validate customers, competition and economics before investing.
Businesses can assess technical partners and product-specific supply-chain roles.
Invest Korea describes regional transport connections and trade-agreement access. Compare the rules and route costs for the markets your business serves.
A recognised foreign-invested company is a separate Korean entity. A branch has no minimum investment requirement but remains part of its overseas parent and does not qualify as a foreign-invested company.
A liaison office can handle business contacts and market research for its parent but cannot generate sales. It needs a tax-office business code rather than court registration.
These are the common subsidiary forms identified by Invest Korea. Select governance and ownership arrangements before the foreign-investment filing.
File with KOTRA or a foreign-exchange bank, then complete incorporation and foreign-invested-company registration. These are distinct steps.
Incorporation alone does not complete the whole sequence.
Investment funds arrive in a non-resident foreign-currency or temporary bank account, are converted to won and held for the subscription. The bank’s deposit certificate supports incorporation; the corporate account is opened afterwards with the registration and seal certificates.
The application uses the foreign-investment notification and company-registration certificates. Check the immigration authority’s eligibility conditions before arranging to work in Korea.
Foreign representatives need certified address evidence. Documents issued abroad require the applicable apostille or consular authentication; prepare these before filing.
National observations help frame the market. They do not measure demand for your specific product.
86.4% of GDP
2025
US$1.87tn
USD · 2025
97.9% of population
2024
51.7m
people · 2025
1.0%
2025
Tell us what you sell, where you operate and what you want to achieve.
Information on this page is compiled from official and public sources, linked and dated next to each item. It is general information, not legal, tax or financial advice, and rules change. Please confirm with the source or a qualified adviser before acting. ExpandUs Global accepts no liability for decisions made using this information.
