Country tax profile · 2026
South Korea capital gains tax
How South Korea taxes capital gains
Property gains taxed progressively (6-45%) with holding-period/multi-home surcharges; listed shares generally exempt for minority retail holders, otherwise ~20-25%.
Compiled by MyNomadWorld for South Korea and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How South Korea compares
57 of 197 countries we track have no capital gains tax for individuals. South Korea is not one of them.
Who is a tax resident of South Korea?
Domicile in Korea, or residence in Korea for 183 days or more in a tax year (new consecutive 183-day two-year rule from 1 Jan 2026).
Related South Korea taxes
Moving to South Korea?
Get matched with a vetted South Korea tax & immigration advisor who handles residency and the exit from your current country.
See advisors →South Korea capital gains tax FAQ
What is the capital gains tax rate in South Korea?
Property gains taxed progressively (6-45%) with holding-period/multi-home surcharges; listed shares generally exempt for minority retail holders, otherwise ~20-25%.