{"jurisdiction":{"name":"South Korea","slug":"south-korea","code":"KR","region":"Asia-Pacific"},"program":{"label":"R&D tax credit","headline":"Generous SME credit tiers","refundClass":"Non-refundable","proposed":false},"creditIndex":{"score":64,"rank":17,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":70,"refundability":55,"breadth":70,"ease":62}},"authority":{"name":"National Tax Service","shortName":"NTS","url":"https://www.nts.go.kr"},"primarySources":[{"label":"National Tax Service","url":"https://www.nts.go.kr","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/south-korea"},"canonical":{"standards":"https://www.creditindex.org/standards/south-korea","calculator":"https://www.creditindex.org/calculator/south-korea","directory":"https://www.creditindex.org/directory/south-korea","facts":"https://www.creditindex.org/standards/south-korea/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:29:45.354Z"}