How it is calculated
- Gain per sale: sell price × quantity × FX at sale − buy price × quantity × FX at buy − fees and other costs
- Netting: Add up the gains on all foreign stocks sold in the same year (January 1 to December 31, by settlement date). Losses are subtracted from gains.
- Taxable amount: the total minus the ₩2.5 million basic deduction
- Tax: capital gains tax = taxable amount × 20%, local income tax = capital gains tax × 10% → 22% in total
Keep in mind
In principle, use the standard exchange rate on the buy and sell settlement dates. Compare with the capital gains statement your broker provides.
If you bought the same stock several times, brokers may calculate the acquisition cost differently (first-in-first-out or moving average).
You file and pay it yourself during the May filing period of the following year. This calculation is for reference only and is not a filing service.
Your situation may differ — for example, gains may sometimes be netted with Korean stock gains — so confirm the exact amount via Hometax or a tax professional.