ISA (Individual Savings Account) essentials
- Contribute up to ₩20M a year (₩100M max), with a 3-year minimum holding period
- On the net gain (gains minus losses in the account), up to ₩2M (general) or ₩4M (low-income) is tax-free, and the excess is settled with 9.9% separate taxation (excluded from comprehensive financial income taxation)
- Especially good for gains and dividends on domestically listed overseas ETFs (e.g. US S&P 500)
- Move it to pension savings or IRP within 60 days of maturity for an extra tax credit of 10% of the amount (up to ₩3M)
Raising the tax-free limit (e.g. ₩5M for general) is being discussed in the National Assembly. Gains on domestic listed stocks are already tax-free, so the ISA benefit there is small.
This tool is a reference calculator for taxes and returns, not an investment recommendation or stock pick. Tax rates and deductions follow 2026 law and may change. Investment decisions and their results are your own responsibility.