Korea Financial Investment Income Tax Calculator: Stocks, Funds & ETF Gains
Financial Investment Income Tax Calculator
If you’ve made profits from Korean stocks, funds, or ETFs, use this calculator to check your financial investment income tax (금융투자소득세) liability.
Korean Financial Investment Tax
Korea Financial Investment Income Tax (금투세) Calculator
Tax Payable
750
₩10K units
Effective Rate
7.5%
Taxable Income
3,750
Bracket Breakdown
💡 Tax Saving Tips
Realize losses in the same year to offset gains. Maximize basic deductions (₩50M domestic, ₩2.5M other). Long-term holding maximizes tax efficiency.
This calculator is for reference based on Korea's financial investment income tax. Consult a tax professional for actual liability.
Tax Structure
| Item | Details |
|---|---|
| Taxable assets | Domestic stocks, funds, ETFs, bonds |
| Annual deduction | ₩50 million |
| Tax rate (net profit ≤ ₩300M) | 20% |
| Tax rate (net profit > ₩300M) | 25% |
| Including local income tax | ×1.1 (effective: 22% / 27.5%) |
| Filing method | May of the following year (comprehensive income tax) |
₩50M deduction: All financial investment gains and losses in a calendar year are netted together. Only net profits above ₩50M are taxed. If you earned ₩51M net, only ₩1M is taxed.
Gain/Loss Netting Example
| Item | Amount |
|---|---|
| Stock A gain | +₩80M |
| Fund B loss | −₩10M |
| Net profit | ₩70M |
| Annual deduction | −₩50M |
| Taxable amount | ₩20M |
| Tax (20%) | ₩4M |
Comparison: Before vs. After
| Category | Prior system (large shareholders only) | Financial investment tax (all investors) |
|---|---|---|
| Threshold | Holdings ≥ ₩1B per stock | All investors |
| Annual deduction | None | ₩50M |
| Tax rate | 20–30% | 20–25% |
| Loss offset | Not allowed | Allowed |
The timing and specifics of Korea’s financial investment income tax are subject to legislative change. Confirm the latest tax code or consult a certified tax accountant before making financial decisions.
OIYO Editorial
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