📊 Stock Transfer Tax Calculator

※ Based on 2025

Automatically calculates the capital-gains tax on stock transfers. Supports major/minor shareholders and listed/unlisted shares.

Stock type

Shareholder type

Acquisition price (total) (KRW)

Transfer price (total) (KRW)

Acquisition cost (securities tax etc.) (KRW)

Transfer cost (securities tax etc.) (KRW)

Holding period (years)

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 it is taxed depends on whether you are a major or minor shareholder. For listed companies, a major shareholder holds 1% ownership or 1 billion KRW in market value; 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 is exempt.

Major shareholder tax (listed shares)

When a major shareholder transfers listed shares, the rate is 22% (24.2% including local income tax). A 2.5 million KRW basic deduction is subtracted before applying the rate. For a 50 million KRW gain, the tax base is 47.5 million KRW, the tax is 10.45 million KRW (47.5M × 22%), and local income tax is 1.045 million KRW (10%), totaling about 11.495 million KRW. Major shareholder status is judged as of the fiscal year-end, including related parties' shares.

Unlisted share capital-gains tax

Unlisted shares are taxed regardless of shareholder size. SME shares are taxed at 10% (11% with local tax) and general corporations at 20% (22% with local tax). 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 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%).

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, and the long-term holding deduction reaches 30% after 3 years. Minor shareholders are exempt on listed shares but taxed on unlisted shares. This calculator is based on Korean tax law.

Frequently asked questions

Do minor shareholders pay capital-gains tax?

For listed shares, minor shareholders are exempt. However, unlisted shares are taxed regardless of shareholder size.

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.