How overseas stock capital gains tax is estimated
This simple estimate is for individuals meeting Korean tax-residency conditions who sell ordinary foreign-company shares. It uses 20% national and 2% local income tax. It does not replace a combined domestic and overseas stock tax filing.
Taxable amount = max(net gain entered − KRW 2,500,000, 0)
Estimated tax = taxable amount × (20% + 2%)
Review the whole tax year across all accounts
Combine realized gains and losses from sales across all brokers for the same tax year. Exclude unrealized portfolio gains and dividends. Enter one net figure after losses and trading costs, using a negative number for a loss. Do not subtract costs twice if already included in your broker's figures.
The KRW 2.5 million deduction applies once per tax year
The deduction is shared across taxable domestic and overseas stock gains. This simple calculator applies the full KRW 2.5 million. If you have used the deduction elsewhere, your actual tax can differ. Use a full filing calculation if you need to combine domestic stocks or multiple tax rates. Do not include losses from domestic shares that are outside capital gains taxation.
Example: KRW 10 million realized gains and KRW 2 million losses
If costs are already reflected, enter net gains of KRW 8 million. Deducting KRW 2.5 million leaves KRW 5.5 million taxable. National tax is KRW 1.1 million and local tax KRW 110,000, totaling an estimated KRW 1.21 million.
Dollar profits may differ from taxable gains
This calculator accepts taxable gains calculated in KRW. Multiplying a dollar profit by today's exchange rate may not match tax records. Check your broker's KRW capital gains statement for the tax year and whether costs are included. There is no automatic exchange-rate lookup or transaction-level cost-basis calculation.
Scope and actual filing
This tool estimates ordinary overseas stock tax for 2025 and 2026 only. Residency exceptions, special shares, certain overseas-listed Korean-company shares, foreign tax credits, penalties, reliefs and prepaid tax are excluded. Tax is truncated to whole won for reference and may differ from filing rules. A zero result does not determine whether filing is required. Overseas stock gains are generally filed in May of the following year under Korean rules.