KSE & KOSDAQ
Securities Transaction Tax (Selling Only)
Stock Market | Securities Transaction | 0.15% of sales proceeds |
---|---|---|
Farms & Fishery Special Tax | 0.15% of sales proceeds | |
KOSDAQ Market | Securities Transaction Tax | 0.3% of sales proceeds |
Farms & Fishery Special Tax | - |
Withholding Tax
Withholding tax rates vary according to the country of residence of the investor.
Income Tax on Interest Income
- Investors from nations with tax treaties with Korea :tax rates stipulated in the relevant treaty
- Investors from nations without tax treaties with Korea : 22.0% of the interest income, in which 20% of the interest income is charged as income
- tax and 10% of the income tax, that is, 2.0% of the interest income, is charged as residents' tax.
Income Tax on Dividend Income
- Investors from nations with tax treaties with Korea : tax rates stipulated in the relevant treaty
- Investors from nations without tax treaties with Korea : 22.0% of the dividend income, in which 20% of the dividend income is charged as income tax and 10% of the income tax, that is, 2.0% of the dividend income, is charged as residents' tax.
Capital Gains Tax
- Investors from nations with tax treaties with Korea : tax rates stipulated in the relevant treaty
- Investors from nations without tax treaties with Korea :The lesser between 1) 11% of sales proceeds and 2) 22.0% of capital gains of the transaction, in which 1) 10% of
sales proceeds are charged as capital gains tax and 10% of capital gains tax, that is, 1% of sales proceeds, are charged as residents' tax, or 2) 20% of capital gains
are charged as capital gains tax and 10% of the capital gains tax, that is 2.0% of capital gains, are charged as residents' tax. Investors are required to pay the lesser
between 10% of the sales proceeds and 20% of capital gains as capital gains tax and an additional 10% of capital gains tax is levied as residents' tax. - For the tax rates stipulated in tax treaties between Korea and other countries : Please refer to the table in the "Fund Investment" section of this site.