Foreign Stock Tax Calculator

Foreign Stock Tax Calculator helps estimate Korea-related investment or financial income tax from gains, cost basis, and rates.

Foreign stock transfer tax inputs

Taxable gain

₩9,300,000

Basic deduction used ₩2,500,000

Income tax

₩1,860,000

20 percent national transfer tax.

Local income tax

₩186,000

10 percent of national tax, equal to 2 percent of tax base.

Total tax

₩2,046,000

Effective rate 17.3%

Applies the Korean overseas-stock transfer tax model: annual gain/loss netting, necessary expenses, KRW 2.5 million basic deduction, 20 percent national tax, and 2 percent local income 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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Foreign stock transfer tax calculator

This English page translates the Korean overseas-stock transfer tax guide and keeps the same gain/loss netting, necessary expense, annual basic deduction, and 22 percent tax model.

Tax rate and deduction

Korean residents generally report overseas stock transfer income in May for transactions in the previous calendar year. The model applies a KRW 2.5 million annual basic deduction to net transfer gains.

The tax rate is 20 percent national transfer income tax plus local income tax equal to 10 percent of the national tax. The combined effective rate is 22 percent of the taxable gain after the basic deduction.

Gain/loss netting

Overseas stock gains and losses in the same tax year are netted. For example, KRW 15 million of gains and KRW 3 million of losses produce KRW 12 million before expenses and deduction.

Necessary expenses such as brokerage commission and FX-related trading costs reduce the taxable gain. The calculator preserves that order: gains minus losses, minus expenses, minus KRW 2.5 million deduction.

Practical filing points

Exchange rates are normally based on settlement-date values for acquisition and transfer amounts, not necessarily the actual cash conversion date. Broker tax-report data should be reconciled before filing.

Use this estimate before the May final return, broker-assisted filing, or HomeTax filing. Complex multi-broker, inherited, gifted, or residency-transition cases need document-level review.