Stock Transfer Tax Calculator
Enter your capital gain from overseas stocks or domestic major-shareholder sales to calculate the stock transfer tax after the 2.5 million KRW basic deduction.
Transfer Details
Enter net capital gain: sale price minus purchase price minus expenses (commissions, etc.).
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Stock Transfer Tax Result
- Capital Gain
- 0KRW
- Basic Deduction (기본공제)
- -0KRW
- Tax Base (과세표준)
- 0KRW
- Income Tax (소득세)
- 0KRW
- Local Income Tax (지방소득세) 10% of income tax
- 0KRW
- Total Tax
- 0KRW
- After-tax Net Gain
- 0KRW
stock-tax.overseasNotice
For domestic major shareholders, the tax rate changes based on the tax base of 300,000,000 KRW.
How is stock transfer tax calculated?
Stock transfer tax (양도소득세) is levied on the profit from selling stocks. The tax base is computed by subtracting the 2.5 million KRW basic deduction from the capital gain, then applying the tax rate.
Tax base = max(0, Capital gain - 2.5M KRW)
Income tax = Tax base x Rate
Local income tax = Income tax x 10%
Total tax = Income tax + Local income tax
- Overseas stocks: 22% (income tax 20% + local tax 2%)
- Domestic major shareholder (up to 300M KRW): 22% (income tax 20% + local tax 2%)
- Domestic major shareholder (above 300M KRW): 27.5% (income tax 25% + local tax 2.5%)
- Domestic minor shareholder: Tax-exempt
Example -- With a 10M KRW capital gain from overseas stocks, the tax base is 7,500,000 KRW, income tax 1,500,000 KRW + local income tax 150,000 KRW = total tax 1,650,000 KRW (effective rate 16.50%).
Frequently Asked Questions
Q. How do I file overseas stock transfer tax?
Gains from January 1 to December 31 are aggregated and must be filed and paid between May 1 and May 31 of the following year. Some brokers offer filing services, but the tax obligation rests with the investor. The rate is 22% (20% income tax + 2% local income tax) on gains exceeding the 2.5 million KRW basic deduction.
Q. Do domestic minor shareholders pay transfer tax?
Minor shareholders (individuals who do not meet the major shareholder criteria) trading listed stocks are exempt from stock transfer tax. The major shareholder threshold is 1% or more ownership per stock, or a market value of 1 billion KRW or more.
Q. Is the 2.5 million KRW deduction per stock?
No. The 2.5 million KRW basic deduction (기본공제) is applied once per year to the total annual net capital gain across all overseas stocks. If individual stocks have a mix of gains and losses, they are netted first, then the deduction is applied.
This calculator is for reference only. Consult a tax professional for capital-gain netting, expense deduction, and major-shareholder determination. It has no legal effect.