South Korean capital-gains tax rules (2026)
— South Korea taxes an individual's overseas-stock trading gains at 22% (20% income tax + 2% local income tax)
on the amount left after subtracting the annual 250-man-won (2,500,000 won) basic deduction from your total realized gain for the year.
Realizing a loss position and a gain position in the same year lets you offset them against each other.
⚠️ This calculator is built on South Korean tax law for Korean tax residents trading overseas stocks.
If you are not a South Korean taxpayer, these rules almost certainly do not apply to you —
consult your own country's tax authority or a local tax professional for how overseas-stock gains are taxed where you live.
Enter Your Sell Trades
Ticker
Name
Buy Price
Sell Price
Quantity
Currency
⚠️ This result is calculated from example data — it is not your actual holdings.
Change the inputs above to your own numbers to recalculate.
💡 You can realize up to more in gains this year with no tax.
⚠️ You've used up the deduction — check the loss-offset simulator below for a tax-saving option.
Profit/Loss by Trade
Ticker
Currency
Buy amount
Sell amount
Gain/Loss (₩)
Return
Gain/Loss Breakdown
Exchange rate applied:
Loss-Offset Tax-Saving Simulator
Enter a losing position you're currently holding but haven't sold yet, and this calculates
how much your tax would drop if you sold it right now.
Ticker
Name
Unrealized loss (KRW)
Offset Effect Analysis
Loss-Offset Effect
✅ If you sell all the loss positions above, tax due:
(down
)
The Basics of South Korean Overseas-Stock Capital-Gains Tax
Under South Korean tax law, a Korean tax resident's gains from US-stock (and other overseas-stock) trading are combined for the
full calendar year, the 250-man-won (2,500,000 won) basic deduction is subtracted, and 22% (including local income tax) is charged
on what remains. Gaining and losing positions offset each other, and the filing and payment happen the following May during the
comprehensive income tax period. Enter your realized gains and losses above to get an instant estimate of your tax and post-deduction
taxable base.
Timing strategies like year-end loss offsetting or spreading a gain across years to reuse the 250-man-won limit are covered in detail
in the guide to South Korean capital-gains tax on US stocks.
To compare the after-tax result of direct investing against Pension Savings/IRP and ISA side by side, use the
pension vs. direct investing after-tax comparison.
These results are estimates for reference only; your actual tax can vary by individual circumstances and this does not replace
advice from a tax professional.
Worked Example
Example (illustrative numbers — not the actual result for any specific stock): say you realized an 8,000,000-won gain on Stock A
and a 3,000,000-won loss on Stock B this year. Your net gain is 8,000,000 − 3,000,000 = 5,000,000 won. Subtracting the
2,500,000-won basic deduction leaves a taxable base of 2,500,000 won, and applying the 22% rate (20% income tax + 2% local
income tax) gives an estimated tax of 550,000 won. The effective rate relative to net gain is 550,000 ÷ 5,000,000 = 11.0%,
lower than the headline 22% rate because the basic deduction has already reduced the taxable base.
What's Included and Excluded
Included: offsetting gains and losses across positions, the 2,500,000-won annual basic deduction, the 22% rate (local tax
included), and KRW conversion of USD-denominated trades. The loss-offset simulator below sequentially
calculates how much tax you would save by additionally selling positions you still hold at a loss.
Excluded: gains or losses on assets other than overseas stocks (e.g., domestic Korean stocks or funds), interaction with other
comprehensive-income items you must separately report, trading commissions and FX spreads, and — importantly —
FX gains and losses. This calculator applies a single exchange rate to both the buy price and the sell price,
so any gain or loss caused by the rate moving between your purchase and your sale is not reflected. An actual filing applies
the official rate for each settlement date separately, which produces a different figure.
Reading the Result
The "estimated tax" is based only on the positions you entered. Your actual liability can differ once other overseas-stock
gains or losses realized the same year are combined in, and this tool does not account for filing errors or penalties.
A low effective rate does not mean the tax is light — it reflects the 2,500,000-won deduction being subtracted first. If your
net gain is 2,500,000 won or less, the taxable base becomes 0 and the estimated tax shows as 0 won (meaning the deduction
fully absorbed the gain, not that "no tax applies").
Out-of-Range Inputs
Entering a zero or negative buy/sell price does not trigger a separate validation error — the calculator will still compute a
result (e.g., a 0% return), so always enter the actual executed price. If the ticker, quantity, or price format doesn't match
what the server expects, the request may fail with a temporary error; check your inputs and try again.
Assumptions and Limits
The 2,500,000-won basic deduction and 22% rate reflect general 2026 rules for overseas-stock capital-gains tax for a Korean
tax resident; your actual situation (other income, residency status, etc.) may differ from this general baseline. USD trades are converted at a
single exchange rate: leave the field blank to look up the quote, enter your own value to override it, or fall back
to a reference fixed rate (1,380 won/dollar) if the lookup fails. In every case that one rate is applied to both sides of the
trade, so it will diverge from the rates at your actual buy and sell times. This calculator and its results do not replace
advice from a tax professional.