Who pays this tax?
If you are a Korean tax resident (generally, living in Korea for 183 days or more in a year), gains from selling foreign-listed stocks through any broker are taxable in Korea. Short-term foreign residents who have lived in Korea for 5 years or less in the past 10 years may be taxed only on gains paid in or remitted to Korea; check your status with the NTS.
How it is calculated
- Add up all realized gains and losses from foreign stocks sold during the calendar year, converted to KRW at the exchange rates on the buy and sell settlement dates.
- Subtract the basic deduction of ₩2.5 million.
- Multiply by 22% (20% national + 2% local tax).
- File and pay on Hometax between May 1 and 31 of the following year. Most Korean brokers offer free filing help.
Selling losing positions before December 31 offsets gains within the same year.
Rates and thresholds follow Korean rules in force for 2026. Results are estimates for planning, not legal or tax advice.
Read in Korean: 해외주식 양도소득세 계산기