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| home > investment guide > Commission
& Tax > Tax |
Securities Transaction Tax (Selling Only) |
| Common for investors from
nations with or without tax treaties with Korea |
| Types of Markets |
Securities Transaction Tax |
Farms & Fishery Special Tax |
| KSE |
0.15% |
0.15% |
| KOSDAQ |
0.3% |
N/A |
| Odd-lot |
0.5% |
N/A |
| Futures /Options |
N/A |
N/A |
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Income Tax on Interest Income |
A. Common for investors
from nations with or without tax treaties with KoreaA. Investors from nations with tax treaties with Korea: tax
rates stipulated in the treaties
B. Investors from nations without tax
treaties with Korea: 27.5% of the interest income,
in which 25% of the interest income is charged as income tax and 10%
of the income tax, that is, 2.5%
of the interest income is charged as
inhabitant surtax. |
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