Overseas Stock Capital Gains Tax Calculator
2026 Tax Year (Current Rate: 22%)
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What is Overseas Stock Capital Gains Tax?
When you sell overseas stocks (including US stocks and ETFs) at a profit, you must report and pay capital gains tax. The rate is 20% capital gains tax + 2% local income tax = 22% combined, with an annual basic deduction of 2.5M KRW. Profits of 2.5M KRW or less per year are tax-free.
How to Calculate
- Capital Gain = Total Sale Amount − Total Purchase Amount − Expenses (commissions, etc.)
- Taxable Income = Capital Gain − Basic Deduction of 2.5M KRW
- Capital Gains Tax = Taxable Income × 20%
- Local Income Tax = Capital Gains Tax × 10% (= Taxable Income × 2%)
- Total Tax = Capital Gains Tax + Local Income Tax (22% combined)
* For USD transactions, convert to KRW using the exchange rate on the settlement date.
3 Tax-Saving Tips
- ①Loss Harvesting — Realizing both gains and losses in the same year reduces the combined taxable income.
- ②Spread Gains Within 2.5M KRW Annually — Realizing profits within the basic deduction limit each year results in zero tax.
- ③Use an ISA Account — Overseas stock gains within an ISA (Individual Savings Account) can receive a tax-free benefit of 2M–4M KRW.
Filing Schedule
Overseas stock capital gains tax on prior-year income (Jan 1–Dec 31) is reported during the annual comprehensive income tax filing period each May. You can use the National Tax Service's Hometax or tax reporting services offered by brokerages.