An ISA requires Korean tax residency and income or residency conditions; check with the bank.
Gains and losses inside the ISA are netted; ₩2M (general) or ₩4M (low-income) is tax-free and the rest is taxed 9.9% separately.
This calculator assumes all profit would be taxed 15.4% in a regular account (dividends, interest, overseas ETFs). Korean listed stock gains are already tax-free.
FAQ
How much is tax-free in a Korean ISA?
₩2M for the general type and ₩4M for the low-income/farmer type; profit above that is taxed 9.9%.