Stock Capital Gains Tax Calculator
Pick the share type, enter the gain, and the calculator applies short/long-term rates with the basic deduction and local surtax. Listed minority holders are exempt and out of scope.
Enter the pre-computed gain. The basic deduction of 2,500,000 KRW applies automatically.
Final tax (capital gains + local)
10,450,000KRW
20% applied
- Taxable base
- 47,500,000KRW-2,500,000
- Capital gains tax
- 9,500,000KRW
- Local surtax
- 950,000KRW×10%
- Case
- Held 1+ yrs, base ≤ 300M — 20%
- Effective rate vs gain
- 20.90%
- Long-term + base ≤ 300M — 20%
What is Korea's stock capital gains tax?
Capital gains tax on shares is a national tax on profits from selling stocks. Listed shares only tax major shareholders (≥5B KRW per ticker, 2024 standard); minority holders are exempt. Unlisted shares are always taxed: flat 10% for SMEs and progressive 20%/25% for non-SMEs (over 300,000,000 KRW base). Short-term (under 1 year) uses a flat 30%. The annual 2,500,000 KRW basic deduction reduces the base. A 10% local surtax is added to the capital gains tax.
Rate summary
| Share type | Holding | Rate |
|---|---|---|
| Listed major shareholder (5B+ KRW per ticker) | Under 1 year | 30% |
| Listed major shareholder (5B+ KRW per ticker) | 1+ year | 20% / 25% (progressive) |
| Unlisted non-SME | Under 1 year | 30% |
| Unlisted non-SME | 1+ year | 20% / 25% (progressive) |
| Unlisted SME | Any | 10% |
Rates above are capital gains tax; an additional 10% of that amount is billed as local surtax.
Frequently asked questions
- Are listed minority holders taxed?
- No — listed-share minority holders remain exempt from capital gains tax under the current (2025) framework. The financial investment income tax (금투세) scheduled for 2025 was repealed in 2024. A separate securities transaction tax (about 0.18%) still applies on sale value.
- Who counts as a major shareholder?
- Holding 5B KRW or more per ticker as of the prior fiscal year-end (raised from 1B in 2024). Holdings of spouse, lineal relatives, and certain extended family are aggregated.
- When is the tax filed?
- Preliminary filing by the end of the second month after the quarter of disposal (e.g., Q1 sale → May 31). Final filing the following May. Preliminary filing avoids penalty surcharges.
- Can I net losses against gains?
- Losses on other share sales within the same tax period offset gains. Real-estate or other asset losses cannot be netted, and unused losses do not carry over. This calculator handles a single transaction and does not model loss netting.
Reference only. Single-transaction model. Loss netting, non-resident rates, same-stock 1-year loss netting, securities transaction tax, and stock-option exercise income are not modeled. Major-shareholder thresholds and rates change frequently — confirm with the NTS or a tax accountant at the time of disposal.