Estimate Korean tax from profit or loss realized by selling overseas stocks this year.
How much tax will you owe? How will further realized gains or losses change it?
Gain headroom = max(0, applied deduction − net realized profit). It includes loss offsets. A KRW 1 million net loss plus a KRW 2.5 million deduction gives KRW 3.5 million of gain headroom. It is not a loss refund.
KRW 8 million gain example: 8 million net gain − 2.5 million deduction = 5.5 million taxable base. Income tax is 1.1 million and local tax is 110,000. Total tax is 1.21 million, leaving 6.79 million after tax.
This covers overseas-listed stocks and on-exchange ETF sales taxed as stock capital gains at the general 20% Korean national rate. The resident must have continuously maintained Korean domicile or residence for at least five years through the sale date. Nationality alone does not determine eligibility. KRW only, with no FX conversion.
Exclude dividends, unrealized gains, other-year loss carryforwards and Korea-listed overseas ETFs. Domestic stock offsets, other rates such as eligible SME stocks, other-asset classification, gifted-stock basis relief, foreign tax credits, RIA, exemptions, prepaid tax and local ordinance adjustments need separate review.
Do not enter ETF liquidation losses as ordinary sale losses. Off-exchange transfers, ownership changes and in-kind transfers may have different income classifications and need separate review.
Verified tax year: 2026 · Checked: 10/11/26
Enter only KRW profit or loss realized through sales. Exclude unrealized changes and dividends.
Combine the same person's eligible overseas stock accounts for the same year. Do not combine different people's accounts. Account names are optional.
No. The annual KRW 2.5 million deduction is shared by taxable domestic and overseas stocks. Enter the verified remainder if already used elsewhere. Domestic stock offsets and different tax rates need separate calculations.
No. Tax is recalculated on that year's combined profit. Savings cannot exceed current estimated tax. A net loss does not mean a refund. Loss carryforwards from other years are excluded.
Generally, file and pay in May of the year after the sale year. Check the NTS for exact deadlines, holidays and individual conditions. Zero estimated tax does not establish that filing is unnecessary.
This tool covers overseas-listed stocks and on-exchange ETF sales taxed as stock capital gains at the general 20% Korean national rate. Exclude Korea-listed overseas ETFs, which use a different tax regime.
