RSU ESPP Foreign Stock Tax Integrated Calculator

RSU ESPP Foreign Stock Tax Integrated Calculator helps estimate Korea-related cross-border tax exposure, treaty credits, and settlement pressure in English.

RSU, ESPP, and foreign stock tax inputs

Best scenario

D. 부부 분산 양도

₩14,968,400 saving versus worst scenario.

Compensation income

₩74,520,000

US withholding ₩29,547,180.

Best total tax

₩19,156,043

Foreign tax credit ₩10,066,015.

FX change

1.4%

Marginal vesting rate 38.0%.

Integrates Korean and US-style tax effects for foreign RSUs, ESPP, and options, including compensation income, supplemental withholding, FICA, state tax, foreign tax credit, capital gains, FX gains, and sale scenarios. 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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RSU, ESPP, and foreign stock tax calculator

This page translates the Korean RSU, ESPP, and foreign stock integrated tax guide, preserving compensation income, US withholding, Korean credit, sale gain, FX gain, and scenario comparison.

Vesting or purchase income

RSUs, ESPP shares, NQSOs, and ISOs start from different income events. The model calculates compensation income in KRW using the vesting, purchase, or exercise value and the vesting exchange rate.

US-side withholding includes the 22 percent or 37 percent federal supplemental rate, FICA Social Security, Medicare, Additional Medicare, and state tax. Those amounts are then converted to KRW for Korean foreign tax credit comparison.

Korean tax and foreign tax credit

Korean earned income tax is calculated with salary, other income, deductions, and credits. The model then applies foreign tax credit limits and separates creditable tax from excess foreign tax that cannot be used in the current scenario.

Sale analysis separates capital gain, FX gain, price gain, commission, other capital gains, and the KRW 2.5 million capital-gains basic deduction. Korean capital-gains tax is 20 percent with local tax at 10 percent of that tax.

Scenario planning

The calculator compares multiple scenarios around immediate sale, holding, and exchange-rate assumptions. The best scenario saving versus the worst scenario shows whether sale timing and withholding credits meaningfully change the net result.

Use this before selling vested shares, joining an ESPP, or filing Korean tax for foreign equity compensation. Payroll withholding, vesting FX, sale FX, US state, and Korean deductions can materially change the result.