Business vs Stock Transfer Tax Calculator

Business vs Stock Transfer Tax Calculator helps model Korea-related business income, expenses, tax rate, and credits in English.

Business transfer vs stock transfer inputs

Recommended structure

Stock transfer

₩100,116,000 burden gap.

Business-transfer total

₩233,601,000

Seller ₩196,801,000, buyer net ₩36,800,000.

Stock-transfer total

₩133,485,000

Seller ₩127,725,000, buyer net ₩5,760,000.

Relative saving

42.9%

Stock basic deduction is ₩2,500,000.

Compares Korean business-transfer and stock-transfer structures with separate seller and buyer burdens, including real-estate transfer tax, goodwill taxation, VAT, acquisition tax, securities transaction tax, and controlling-shareholder deemed acquisition tax. This English calculator calls the same pure tax calculation function used by the Korean page. Inputs and labels are translated; the formula is not replaced by a generic value-times-rate stub.

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Business transfer vs stock transfer tax calculator

This English page translates the Korean M&A structure guide and keeps the same asset-sale versus share-sale tax logic for the seller, buyer, VAT, securities transaction tax, and deemed acquisition tax.

Two transaction structures

A business transfer sells selected assets such as real estate, equipment, inventory, and goodwill. A stock transfer sells shares of the company, leaving the legal entity, contracts, assets, and liabilities in place.

The tax comparison is not a single deal-price percentage. The Korean model separately calculates real-estate transfer gains, long-term holding deduction, goodwill other-income treatment, equipment gains, inventory income, VAT, stock gains, and securities transaction tax.

Core 2026 tax differences

For stock transfers, the model preserves the KRW 2.5 million stock transfer basic deduction. SME unlisted share gains can use the SME share tax rate, while non-SME or listed major-shareholder cases can move into higher 20 percent to 25 percent rates.

For business transfers, goodwill is treated differently because the model recognizes a 60 percent deemed expense and taxes the remaining 40 percent as other income. VAT is 10 percent on taxable asset transfers, but a qualifying comprehensive transfer can be VAT-exempt.

Buyer-side items

The buyer side also changes the answer. A business transfer can create real-estate acquisition tax at the 4.6 percent combined rate, while a stock transfer can trigger controlling-shareholder deemed acquisition tax when the buyer crosses the relevant control threshold.

Use the result as a negotiation screen. It shows whether the tax burden is mostly on the seller, mostly on the buyer, or large enough to justify changing purchase price, indemnity language, or the asset-versus-share structure.