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Overseas Stock Capital Gains Tax

Calculate Korean capital gains tax on realized annual profit from overseas stocks (e.g. US shares). After a 2.5M KRW annual deduction, the excess is taxed at 22% (incl. local tax).

Currency
Capital gains tax
550,000
Profit split
After tax 4,450,000
Tax 550,000
Taxable amount
2,500,000
After-tax profit
4,450,000

Formula · Tax = max(0, profit − 2.5M) × 22%

For reference only. Actual taxes, fees, and figures vary by broker, product, and situation.