Korea Foreign Stock Capital Gains Tax Calculator

Estimate tax on foreign stock gains for Korean residents. Simple mode: enter your annual totals.

This calculator is a reference tool only. For actual filing, verify with your securities firm and a tax professional.

How this calculation works

For Korean residents, foreign listed stocks are subject to capital gains tax.

Taxable capital gain	Total gains − Total losses − Fees
Tax base	Taxable gain − KRW 2.5M basic deduction (if available)
Income tax	Tax base × 20%
Local income tax	Tax base × 2%
Total tax	Income tax + Local income tax

KRW 2.5M basic deduction

Domestic and foreign stock gains are combined for the annual KRW 2.5 million basic deduction. If you already used it against domestic stock gains, you cannot apply it again to foreign stock gains.

Gain/loss offset

Losses from foreign stocks can offset gains from foreign stocks in the same year. Losses and gains across domestic and foreign stocks may also be offset under rules since 2020, but non-taxable domestic stocks cannot be offset against foreign stocks.

Filing deadline

Foreign stocks generally have no preliminary reporting requirement. Final tax reporting for the prior year is typically due by June 1. For 2025 income, the deadline is June 1, 2026.

FAQ

When do I report foreign stock capital gains?▼

Foreign stocks generally have no preliminary reporting. You report them as part of your final comprehensive income tax return, usually due by June 1 of the following year.

Do I need to report if my gains are below KRW 2.5M?▼

If your taxable gain after the basic deduction is zero, no tax is due. However, you may still need to file depending on your overall situation.

Can I offset foreign stock losses against foreign stock gains?▼

Yes. Losses from foreign stocks can offset gains from foreign stocks in the same year.

What if I use multiple securities firms?▼

You must aggregate gains and losses from all foreign stock transactions across all securities firms.

Are ETFs and US stocks treated the same way?▼

Generally, foreign-listed stocks and ETFs are treated similarly for Korean capital gains tax purposes.

Can I deduct brokerage fees?▼

Yes, acquisition fees and securities firm transaction fees are generally included as necessary expenses.