📊 Stock Capital-Gains Tax Calculator

※ Based on 2026

Automatically calculates the capital-gains tax on stock transfers — domestic listed/unlisted shares and overseas shares, for both major and minor shareholders.

Market

Stock type

Shareholder type

Company size

Acquisition date

Transfer date

Holding period (auto-calculated)

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Acquisition price (total) (KRW)

Transfer price (total) (KRW)

Acquisition cost (securities tax etc.) (KRW)

Transfer cost (securities tax etc.) (KRW)

Net profit (after tax)

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Capital gain — Tax base — Tax rate — Capital-gains tax — Local income tax — Total payable —

GUIDE

Stock Capital-Gains Tax Info

What is stock capital-gains tax?

Stock capital-gains tax is levied on the profit from selling shares. Capital gain = transfer price - acquisition price, and whether/how it is taxed depends on whether you are a major or minor shareholder. For listed companies, a major shareholder holds 1% (KOSPI) / 2% (KOSDAQ) / 4% (KONEX) ownership or 5 billion KRW in market value per stock; a minor shareholder falls below this threshold. For example, buying shares for 100 million KRW and selling for 150 million KRW yields a 50 million KRW gain. A major shareholder must pay tax on it, while a minor shareholder (listed shares only) is exempt.

Major shareholder tax (listed shares, 20% up to 300M / 25% above)

When a major shareholder transfers listed shares, the tax base up to 300 million KRW is taxed at 20% (22% incl. local tax), and the portion above at 25% (27.5% incl. local tax). A 2.5 million KRW basic deduction is subtracted before applying the brackets. For a 50 million KRW tax base, the whole amount falls in the 20% bracket: tax = 10 million KRW, local tax 1 million KRW, total 11 million KRW. For a 500 million KRW base: 300M × 20% + 200M × 25% = 110 million KRW. However, a major shareholder of a non-SME company holding under 1 year is taxed at a flat 30% (33% incl. local tax) instead. Major shareholder status is judged as of the fiscal year-end, including related parties' shares.

Unlisted share capital-gains tax (taxed for all shareholders)

Unlisted shares are taxed regardless of shareholder size. A minor shareholder pays 10% (11% with local tax) on SME shares and 20% (22% with local tax) on general-corporation shares. A major shareholder on unlisted shares follows the same 20%/25% progressive brackets as listed shares (30% flat if non-SME and held under 1 year). Holding 3+ years grants a long-term holding deduction up to 30% (3yr 10%, 4yr 20%, 5yr+ 30%). For an SME unlisted share held 5 years by a minor shareholder with a 100 million KRW gain, a 30 million KRW deduction leaves a 67.5 million KRW tax base and a 6.75 million KRW tax (10%).

Overseas stock capital-gains tax (22%, separate 2.5M KRW annual deduction)

Gains on overseas listed shares (US, Hong Kong, etc.) get their own annual 2.5 million KRW basic deduction, separate from domestic shares, then a flat 22% rate (20% income tax + 2% local tax) — the same for major and minor shareholders. Korean brokerages do not withhold this automatically, so you must self-report during the May comprehensive income tax filing period. For a 30 million KRW gain, the tax base is 27.5 million KRW and the tax is 6.05 million KRW (27.5M × 22%). KRW conversion uses the settlement-date FX base rate; FX gains themselves are not separately taxed but are embedded in the KRW-converted gain.

Computing the gain and deductions

Capital gain = transfer price - (acquisition price + necessary expenses). Necessary expenses include securities transaction tax and brokerage fees. The basic deduction is 2.5 million KRW per year (applied separately to domestic and overseas shares), and the long-term holding deduction reaches 30% after 3 years on unlisted shares. Minor shareholders are exempt on listed shares but taxed on unlisted shares. This calculator is based on Korean tax law.

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Frequently asked questions

Do minor shareholders pay capital-gains tax?

For listed shares, minor shareholders are exempt. Unlisted shares are taxed regardless of shareholder size — 10% for SME shares, 20% for general corporations.

What is the major-shareholder threshold?

As of 2026: 1% (KOSPI) / 2% (KOSDAQ) / 4% (KONEX) ownership, or 5 billion KRW market value per stock. Major shareholders pay 20% up to a 300M KRW tax base and 25% above; non-SME shares held under 1 year are taxed at a flat 30%.

Can this calculator handle overseas stocks?

Yes — switch to overseas mode for a 2.5 million KRW annual deduction and a flat 22% rate (incl. local tax), separate from the domestic deduction. Self-filing is required in May.

How does the long-term holding deduction work?

Unlisted shares held 3+ years qualify: 10% at 3 years, 20% at 4 years, and 30% at 5+ years off the capital gain.