Major Shareholder Stock Tax Calculator

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

Major shareholder stock tax inputs

Major shareholder test

Major

Amount Yes, ratio No

Tax base

₩294,500,000

Basic deduction ₩2,500,000

Transfer income tax

₩64,790,000

22% (3억 이하)

Total burden

₩66,790,000

Transfer income tax plus securities transaction tax.

Checks the Korean listed-stock major-shareholder threshold and applies the domestic listed-stock transfer-tax model, including securities transaction tax, KRW 2.5 million deduction, 22 percent or 27.5 percent effective rates, and the short-term 33 percent case. 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.

Related calculators

Domestic listed-stock major shareholder tax calculator

This English page follows the Korean domestic listed-stock major-shareholder tax model for threshold judgment, securities transaction tax, basic deduction, and progressive transfer tax.

Major shareholder threshold

The Korean model checks whether a shareholder is a major shareholder by single-issuer holding amount or ownership ratio. The holding amount threshold is KRW 5 billion.

Ownership-ratio thresholds differ by market: KOSPI 1 percent, KOSDAQ 2 percent, and KONEX 4 percent. Meeting either the amount test or the ratio test can place the sale inside the major-shareholder transfer-tax regime.

Transfer-tax calculation

For taxable domestic listed-stock transfers, the calculator subtracts acquisition value, securities transaction tax, and other expenses from transfer value. Losses can offset gains in the same calculation, but carry-forward loss deduction is not modeled.

The basic deduction is KRW 2.5 million. The standard national tax is 20 percent up to a KRW 300 million tax base and 25 percent on the excess; local income tax is 10 percent of national tax, producing 22 percent and 27.5 percent effective rates.

Short-term non-SME case

When the stock is a non-SME and the holding period is less than one year, the Korean source applies a 30 percent national short-term rate. With local income tax, the effective rate becomes 33 percent.

The result also includes securities transaction tax. Confirm market classification, related-party aggregation, record date, and actual major-shareholder status before filing.