Taxation

KSE & KOSDAQ

Securities Transaction Tax (Selling Only)

Stock Price And Corresponding Tick (SP : Stock Price)
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.
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