Choose whether gains show in red, as at Korean brokers, or in green, as overseas. Your choice is saved on this device.
Tax & Tax Saving
Compare the after-tax amount of the same investment in an ISA versus a regular account, reflecting the tax-free allowance and the 9.9% separate taxation.
The low-income and farmer/fisher types require meeting income criteria to join (check with the financial institution where you open the account)
Up to KRW 20 million per year and KRW 100 million in total (unused allowance carries over)
Mandatory holding period: 3 years
In a regular account, Korea-listed overseas ETFs are taxed at 15.4% on both trading gains and distributions; Korean stocks are tax-free on trading gains and only dividends are taxed
Enter values and press Compare after tax
Tax saved with an ISA
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ISA after-tax amount
Regular account after-tax amount
ISA tax at maturity
Individual Savings Account
Interest, dividends, and trading gains earned inside an ISA are netted together and taxed only once, when you close the account. Gains up to KRW 2 million (KRW 4 million for the low-income type) are tax-free, and anything above that is taxed at just 9.9% instead of 15.4%.
Choose the general or low-income type, then enter your annual contribution and holding period.
The more an asset's trading gains are taxed in a regular account, as with Korea-listed overseas ETFs, the bigger the ISA benefit.
Compare the after-tax amount of the same investment in a regular account, and review transferring to a pension account after maturity.
No. The 3 years is only the mandatory holding period; you can set a longer maturity or extend it. However, the tax-free allowance applies once over the account's whole life, so many people close the account at maturity and open a new one to use the allowance again.
If you close it before the mandatory holding period, the tax benefits received so far are clawed back and the same 15.4% rate as a regular account applies. Early withdrawals are allowed up to the amount of principal you contributed.
Trading gains on Korean stocks are tax-free even in a regular account, so the benefit is small. Only dividends get tax savings, so the ISA benefit grows when you hold high-dividend stocks or Korea-listed overseas ETFs and bonds.
Yes. An ISA taxes only the net profit, combining gains and losses within the account. If one product loses money, it offsets gains from other products and reduces the tax.
If you transfer them to pension savings or an IRP within 60 days of maturity, 10% of the transferred amount (up to KRW 3 million) can be added to the tax credit base. Check your refund in the Pension Savings & IRP Tax Credit Calculator.
Residents aged 19 or older (15 or older if you have earned income) can join. However, you cannot join if you were subject to comprehensive taxation of financial income even once in the previous 3 tax years.
Results are estimates based on your inputs and simplified assumptions, and are for reference only, not a basis for investment decisions.
Last updated: November 2, 2026
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