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Result
Legal basis (Korean law):
증권거래세법 · Values as of
2026-10-30
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How it works
- From 1 Jan 2026: KOSPI 0.05% transaction tax + 0.15% rural special tax = 0.20%; KOSDAQ 0.20%. Charged on the sell amount only.
- Capital gains on listed Korean shares are tax-free for non-major shareholders (generally under ₩5 billion per stock).
- Non-residents may be subject to different rules under tax treaties.
FAQ
What is the stock transaction tax in Korea in 2026?
0.20% of the sell amount for both KOSPI (0.05% + 0.15% rural special tax) and KOSDAQ.
Do I pay capital gains tax on Korean stocks?
Not if you are not a major shareholder; you pay only the transaction tax on sales.
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