Korean Overseas Stock Capital Gains Tax Calculator
Calculate Korea's 22% tax on foreign stock gains after the ₩2.5M deduction
If you're a Korean tax resident trading foreign stocks (US shares and the like), this calculator nets your realized gains and losses, subtracts the ₩2.5 million annual basic deduction, and applies the 22% rate (20% capital gains tax plus 2% local income tax) to what's left. There's a quick mode where you just enter yearly totals, and a per-position mode where you log each trade's buy price, sell price, quantity, and fees so gains and losses offset each other properly — useful whether you want a rough number or a full reconciliation of your actual trades. Everything is calculated in your browser and never sent to a server.
🔒 Everything runs 100% in your browser. Your files and input are never uploaded to any server.
How to use
- Pick either the quick entry tab or the per-position trade tab.
- In quick mode, enter your total gains, total losses, and trading fees for the year.
- In per-position mode, add each holding one at a time with its ticker, buy price, sell price, quantity, and fees.
- Your taxable base after the ₩2.5M deduction and the final tax due appear at the top automatically, and you can save a summary with the copy results button.
FAQ
- Does the ₩2.5 million basic deduction always apply?
- Yes — ₩2.5 million is subtracted from your annual net gain (gains minus losses minus fees) first, and the 22% rate applies only to what remains. If your net gain is ₩2.5 million or less, you owe nothing.
- Should I include positions that lost money?
- Yes. Korea's overseas stock capital gains tax nets gains against losses, so you need both for an accurate taxable base. In per-position mode, any trade sold below its purchase price is automatically counted as a loss.
- Will this match the amount I actually file?
- It's an estimate built on realized gains, the basic deduction, and the 22% rate. Details like the exchange rate applied on each date and how your broker treats fees can change the outcome, so confirm with National Tax Service (NTS) records or a tax professional before filing.