Overview

Stock Capital Gains Tax in South Korea applies to profits from selling stocks. For domestic listed stocks, only major shareholders (holding KRW 1B+ per stock, etc.) are currently taxed, while unlisted and overseas stocks are taxed for all investors. The Financial Investment Income Tax may expand taxation to all listed stock gains in the future.

Formula

Capital Gain = Selling Price - Purchase Price - Transaction Costs (securities transaction tax, fees). Tax Base = Capital Gain - Basic Deduction (KRW 2.5M). Rates: Domestic listed SME 10%, other listed 20%, unlisted SME 10%, unlisted large 20%, overseas 22% (including local tax). Amounts over KRW 300M taxed at 25%.

How to Use

1. 1Enter the selling price and purchase price.
2. 2Input transaction costs (securities transaction tax, brokerage fees).
3. 3Select stock type (domestic listed/unlisted/overseas) and company size.
4. 4Click Calculate to see capital gain, tax base, and capital gains tax.

Tips

• ✔Securities transaction tax is automatically collected upon sale and can be deducted as a necessary expense for capital gains calculation.
• ✔Overseas stock gains have a KRW 2.5M annual basic deduction and must be filed by May of the following year.
• ✔Gains and losses on different stocks within the same tax year can be offset (loss netting).
• ✔For overseas stocks, currency exchange gains/losses are included in the capital gain calculation.
• ✔Major shareholder thresholds (holding amount, ownership percentage) may be revised periodically.

FAQ