Free tool
Korean Overseas-Stock Capital Gains Tax Calculator
Estimate Korean capital gains tax from the overseas-stock gains you realized this year.
If you have already used part of the ₩2.5M annual deduction, enter it here.
Taxable base
7,500,000 KRW
Estimated tax (22%)
1,650,000 KRW
Effective rate
16.5%
This is a simplified estimate, not tax advice. Your actual liability depends on cost-basis method, exchange rates, and offsetting other income — confirm with Hometax or a tax professional before filing.
How it is calculated
Korean tax on overseas-stock gains takes the year’s realized gains, subtracts costs and the ₩2.5M annual deduction, and applies 22% (20% capital gains + 2% local income tax) to the result. Losing positions can be netted against gains in the same year.
You file and pay yourself in May of the year after you realize the gain, through Hometax — there is no automatic withholding. Splitting sales across years to use each year’s ₩2.5M deduction can reduce the bill.
Example
A ₩10M gain with no costs gives a ₩7.5M taxable base (10M − 2.5M) and ₩1.65M in tax (7.5M × 22%).
Good to know
- You file and pay from May 1 to 31 of the year after you realize the gain, through Hometax. If the 31st falls on a weekend or holiday, the deadline moves to the next business day.
- Gains are attributed by settlement date, not trade date. A late-December sale that settles the following year counts as the next year’s disposal and uses that year’s ₩2.5M deduction.
- If you also hold Korean taxable stock (e.g. as a large shareholder), the ₩2.5M deduction applies just once across your domestic and overseas gains combined, and losses can be netted across them.
Assumes the 22% regime in effect for 2026, after the financial-investment income tax was scrapped.
Related terms
Before the tax bill, the real edge is being right more often.
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