Real Estate & Tax Β· πŸ‡°πŸ‡· Korea

Korean Overseas Stock Tax Calculator

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Korean overseas stock capital gains (22%) and dividend (15.4%) tax calculator.

About this tool

Korean Overseas Stock Tax Calculator integrates capital-gains and dividend tax on foreign stocks (US / CN / JP …) for Korean residents. It applies the 22% capital-gains rate (20% income + 2% local) with the β‚©2.5M annual deduction, 5-year loss carry-forward, 15.4% dividend tax, and the β‚©20M financial-income aggregation threshold. Enter purchase/sale FX rates per holding and FX gains/losses are auto-split out. The tool also shows the aggregated-tax (progressive) scenario when interest+dividends top β‚©20M. All inputs stay in the browser β€” useful as a pre-filing sanity check before the May year-end income tax return.

Use cases

Scenario 1

S&P500 ETF sale β€” 22% gains tax

Compute the actual tax from gains (including FX) after the β‚©2.5M basic deduction Γ— 22%.

Scenario 2

Dividend + gains aggregation

Compare aggregated (progressive) vs separate taxation when dividends + interest cross β‚©20M.

Scenario 3

Loss carry-forward β€” 5 yr

Apply prior-year losses (5-yr window) to this year's gains and quantify the tax savings.

Scenario 4

FX loss separation

If the USD gain is offset by KRW strengthening, the FX-loss split is shown automatically.

Scenario 5

Pre-filing May return

Estimate the May filing total and feasible installment plan ahead of submission.

Features

  • 22% capital-gains tax + β‚©2.5M basic deduction
  • 5-yr loss carry-forward simulation
  • 15.4% dividend tax + β‚©20M aggregation threshold branching
  • Auto FX gain / loss separation
  • Multi-holding, multi-trade entry
  • Filing-style summary table + URL share
  • Fully in-browser, no server

Frequently asked

Q. Why 22%?
A. 20% income + 2% local β€” the separate-taxation rate Korea applies to overseas stock gains.
Q. How does the β‚©2.5M deduction apply?
A. Gain βˆ’ β‚©2.5M, then Γ— 22%. Below β‚©2.5M effectively zero tax (still report).
Q. Does FX loss count?
A. Gain is computed in KRW so FX loss enters the calculation; the tool splits it from the price move. Net-loss treatment, however, only happens at the trade level.
Q. Can I file with this output?
A. It's a pre-check. File via Hometax or a CPA, attaching brokerage statements and foreign-withholding evidence.
Q. Is this an NTS official tool?
A. No. NTS / Hometax are independent; this is an unaffiliated calculator and may lag policy updates.

Sources / references

Related tools

How we run it / disclaimer

This tool is advisory and does not constitute legal, tax, medical, or financial advice. All calculations and document generation run in your browser; inputs are never sent to a server. Ads follow Google AdSense policy and are kept separate from tool accuracy.