How it works
Taxable gain = (gains − losses − costs) − KRW 2.5 million basic deduction. Tax = taxable gain × 22% (20% national + 2% local).
Filing
Gains and losses from January to December are combined and filed in May of the following year.
What to keep in mind
Amounts are converted to KRW at the exchange rates on the settlement dates. Rules may change; check the National Tax Service before filing.