South Korea capital gains tax calculator
Korea taxes capital gains on a separate schedule. Listed shares are in scope only for a majority stockholder; unlisted shares pay 20%/25% (10% for SME stock); property runs the 6% to 45% scale with 40%/50% short-holding surcharges; and crypto becomes taxable at 22% from 2027.
Work out the tax on a share, fund, unlisted, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the majority-holder and holding-period rules, nets losses inside each class, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-18, from the Income Tax Act (소득세법) and its Enforcement Decree and the sources each record cites.
Current rules
The rates behind the number
Capital gains by asset class and year (rates before the 10% local income tax)
| Tax year | Listed shares, minority holder | Listed majority holder / unlisted shares | Overseas-listed stock | Real property | Crypto |
|---|---|---|---|---|---|
| 2021 | Not taxed | 20%/25% | 20%/10% | 6-45% | Not taxed |
| 2022 | Not taxed | 20%/25% | 20%/10% | 6-45% | Not taxed |
| 2023 | Not taxed | 20%/25% | 20%/10% | 6-45% | Not taxed |
| 2024 | Not taxed | 20%/25% (30% if held <1y, non-SME) | 20%/10% | 6-45% | Not taxed |
| 2025 | Not taxed | 20%/25% | 20%/10% | 6-45% | Not taxed |
| 2026 | Not taxed | 20%/25% | 20%/10% | 6-45%; multi-home surcharge resumes 10 May 2026 | Not taxed |
| 2027 (planning) | Not taxed | 20%/25% | 20%/10% | 6-45% | 20% over KRW 2.5m (22% with local) |
Rules and thresholds
| Rule | Value |
|---|---|
| Listed shares, ordinary minority holder | Not taxed: only a majority stockholder is in scope (Article 94(1)3a) |
| Majority stockholder test | 1% KOSPI / 2% KOSDAQ / 4% KONEX, or KRW 1bn through 2024 and KRW 5bn from 2025 (Enforcement Decree Article 157; the December 2023 decree text still reads KRW 1 billion) |
| Stock rate | 20% of the tax base up to KRW 300,000,000, then KRW 60,000,000 plus 25% (Article 104(1)11) |
| Non-majority holder's SME stock | 10% (Article 104(1)11(b)) |
| Overseas-listed stock | 20%, or 10% for an SME stock, for every holder (Article 94(1)3c) |
| Real property | The Article 55(1) scale, 6% to 45%; held 1-2 years 40% (60% house), under 1 year 50% (70% house) |
| Multi-home surcharge | Article 55(1) plus 20 points (30 for three or more houses), capped at 75%; suspended, resumed 10 May 2026 (Article 104(7)) |
| One-house exemption | One house per household, owned at least two years; a house worth more than KRW 1,200,000,000 is taxed only on the gain apportioned to the value above the ceiling (Article 89(1)3; Article 95(3) and Enforcement Decree Article 160(1)1) |
| Basic deduction | KRW 2,500,000 per class per year (Article 103(1)); crypto its own KRW 2,500,000 (Article 64-3(2)) |
| Losses | Four separate classes, no cross-class netting, no carry-forward (Article 102) |
| Virtual assets | Other income, 20% of the year's income over KRW 2,500,000 from 1 January 2027 (22% with local) |
| Local income tax | 10% of the income tax |
| Securities transaction tax | A transaction cost on the transfer, not on the gain: 0% KOSPI / 0.15% KOSDAQ / 0.10% KONEX in 2025, restored to 0.05% / 0.20% / 0.10% in 2026 (Enforcement Decree Article 5); enter what you paid as sale costs |
Figures come from official records as of 2026-09-18; the property schedule is read from each year’s income-tax record.
Questions
South Korea capital gains questions
How much is capital gains tax in South Korea?
Stock gains are 20% of the tax base up to KRW 300,000,000 and then KRW 60,000,000 plus 25% of the excess. Listed shares are in scope only for a majority stockholder; an ordinary minority holder pays nothing. Unlisted shares are taxed for every holder, with 10% for a non-majority holder's SME stock. Real property runs the Article 55(1) scale from 6% to 45%, with 40%/50% flat rates (60%/70% for a house) when held under two years. The local income tax adds 10% of the income tax.
Do I pay tax when I sell shares on the KOSPI or KOSDAQ?
Only if you are a majority stockholder of the company. The test is holding at least 1% of a KOSPI corporation's issued shares (2% KOSDAQ, 4% KONEX) or stock worth at least KRW 1 billion through 2024 and KRW 5 billion from 2025, measured at the end of the previous business year (Enforcement Decree Article 157; the December 2023 decree text still reads KRW 1 billion). A retail holding below the threshold is not taxed at all.
How is crypto taxed in South Korea?
Virtual assets are other income under Article 21(1)27, taxed only from 1 January 2027: 20% of the year's crypto income less a KRW 2,500,000 deduction, which the 10% local income tax takes to 22%. A crypto loss offsets only crypto and does not carry forward. Sales in 2021 to 2026 are not taxed.
Can I reduce the tax with losses?
Capital gains fall into separate classes and a loss in one class offsets only gains of the same class in the same year (Article 102). Listed, overseas and unlisted stock losses net together; real property and other-asset losses net together; crypto stands alone. Nothing carries forward: a loss with no same-class gains is simply lost at 31 December.
Who is in scope for listed-share tax?
Capital gains of a Korean-resident individual are a separate schedule taxed separately from global income. Listed shares are in scope only for a majority stockholder: Article 94(1)3a brings within the schedule the transfer of stock by a majority stockholder of a listed corporation, so an ordinary minority holder's gain is not taxed at all, whether the sale is on the exchange or, for a non-majority holder, off it. Source: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=280405
What is the majority-stockholder threshold?
The majority-stockholder test is a decree figure the record schema has no slot for: holding at least 1% of a KOSPI corporation's issued shares (2% for KOSDAQ, 4% for KONEX) or stock with a market value of KRW 5 billion as at the end of the preceding business year (Enforcement Decree Article 157). The figure is sourced from the decree text for each period: Enforcement Decree No. 33207 (promulgated 2022-12-31, effective 2023-01-01) reads 10억원 (KRW 1 billion), and Enforcement Decree No. 35121 (promulgated 2024-12-31, effective 2025-01-01) is the first text fetched that reads 50억원 (KRW 5 billion), so KRW 1 billion is recorded through 2024 and KRW 5 billion from 2025. CONTESTED: a December 2023 amendment briefing reported the change and one research pass dates KRW 5 billion from 2024-01-01 (citing Decree No. 34061); the consolidated decree text fetched for 2024-02-29 carries no 50억원, so this record keeps KRW 1 billion for 2024 and flags the year. Verify a 2024 disposal against the decree in force on that date. Sources: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=283631 and http://www.law.go.kr/DRF/lawService.do?OC=test&target=law&type=JSON&MST=247489 (2023 text: 10억원) and http://www.law.go.kr/DRF/lawService.do?OC=test&target=law&type=JSON&MST=267821 (2025 text: 50억원)
What about unlisted shares and the basic deduction?
Unlisted shares are in scope for every holder (Article 94(1)3b), with the sole carve-out of a non-majority holder's SME or mid-sized-enterprise shares transferred through the K-OTC or a comparable organised off-exchange market. The tax base is the transfer value less the acquisition price and transfer costs, less the basic deduction of KRW 2,500,000 per asset class per year (Articles 92(2), 96, 97, 103(1)). The local income tax adds 10% of the income tax, giving 22%/27.5%/33%/11% effective. Source: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=280405
What happened to the financial investment income tax?
The financial investment income tax, which would have taxed all listed gains above a KRW 50,000,000 annual allowance, was repealed before it took effect: Act No. 20615 of 2024-12-31 deletes Articles 87-2 to 87-27 (each now reads 삭제), so no year this calculator covers applies it. A 2025-vintage summary would still show a 2025 start. Source: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=280405
When is my home exempt?
The one-house exemption (Article 89(1)3) exempts one house per household below the KRW 1,200,000,000 high-price ceiling, on an ownership period of at least two years and, for a house in an area subject to adjustment at acquisition, two years of residence as well (Enforcement Decree Article 154(1)). The multi-home surcharge of Article 104(7) - the Article 55(1) rate plus 20 percentage points, or 30 for three or more houses, capped at 75% before the 10% local surcharge - was suspended for about four years and resumed on 10 May 2026; the government briefings state the dates, the suspending provision itself was not located in the Act text retrieved here. Sources: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=283631 and https://www.korea.kr/ (policy briefing, 2026-02-12 and 2026-04-24)
How is crypto taxed and from when?
Virtual-asset transfers are not taxed in this year: the crypto provisions of Articles 21(1)27, 37(5) and 64-3 apply only from 1 January 2027 (the application clause reads '2027년 1월 1일 이후 가상자산을 양도ㆍ대부하는 분부터 적용한다'). The 2020 introduction and the 2021, 2022 and 2024 postponements (Acts No. 17757, 18578, 19196 and 20615) all predate that start. Source: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=280405
How do losses work?
Losses: capital gains are computed in four separate classes - land, buildings, real-property rights and other assets; stocks; derivatives; trust beneficiary rights - and a loss in one class is not added to another class (Article 102(1)), while within a class a loss offsets that class's gains (Article 102(2)). No capital loss carries forward: Article 45(3)'s fifteen-year carry-forward sits in the global-income rules, not in the capital-gains schedule. Source: https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=280405
What is the securities transaction tax?
The securities transaction tax is a transaction cost on the transfer, not part of this computation: 0.05% KOSPI, 0.20% KOSDAQ, 0.10% KONEX and 0.20% K-OTC as at 2025 (Ministry of Economy and Finance, Korean Taxation 2025, page 208); press reports a return to 0.20% for KOSPI from 1 January 2026, which the statute could not be checked against here. The per-year rate history before 2025 was not sourced, so the calculator takes the tax as a user-entered disposal cost rather than applying a rate it cannot vouch for. Source: https://english.mofe.go.kr/pm/KoreanTaxationList.do