Cooperative Deposit Equity Tax Calculator

Estimate cooperative deposit and equity after-tax value using yield, tax drag, fees, and stress assumptions.

Cooperative deposit and equity tax calculator

Compare Korean mutual-finance deposit and equity contribution taxation across KRW 30 million and KRW 20 million limits, 1.4%, 0%, 5%, 9%, and 15.4% cases.

Preferred net income

₩1,064,880

Tax saving

₩151,200

Normal tax ₩166,320

Preferred tax rate

1.4%

Remaining limit

₩30,000,000

Over-limit income

₩0

Verdict

비과세 적용

예탁금 이자는 비과세되어 농어촌특별세 1.4%만 부담합니다. 일반 은행(15.4%) 대비 151,200원을 아낄 수 있으며, 한도(3천만원) 안에서 우대가 적용됩니다.

Uses calcCoopTax with the Korean deposit/equity limits, member income status, 2026 and 2027 low-tax rates, and over-limit 15.4% taxation. This English finance calculator calls the same Korean pure calculation module as the Korean page. KRW, Korean statutory thresholds, tax rates, and product rules are preserved instead of the old generic percentage stub.

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Cooperative deposit and equity tax guide

This English guide translates the Korean cooperative deposit and equity tax page. The calculator calls calcCoopTax and keeps the separate deposit, equity, income, year, and over-limit tax rules.

Deposit and equity limits

The Korean rule has a KRW 30 million deposit limit for cooperative deposits and a KRW 20 million equity limit for member equity contributions. The calculator subtracts already used limit before applying preferred treatment.

For eligible deposit interest, the special treatment can be the 1.4% special rural tax. For eligible equity dividends, the model preserves 0% equity dividend tax inside the relevant limit.

Income status and tax year

High-income users do not always receive the lowest tax result. The page keeps the low-tax transition of 5% in 2026 and 9% in 2027, while over-limit income falls back to ordinary 15.4% taxation.

The Korean content also preserves income gates such as KRW 70 million salary and KRW 60 million comprehensive income. These inputs are screening assumptions, not proof that the cooperative will accept the subscription.

Institution and product differences

NongHyup, Suhyup, forestry cooperatives, credit unions, and Saemaeul Geumgo have similar tax concepts but different product terms. The English calculator keeps the institution field because the Korean page does not collapse every cooperative into one generic account.

Equity contributions are not the same as deposits. They can have dividend and capital-risk characteristics, so the result should be read together with membership rules and redemption terms.