South Korea Tax Agency Issues Press Release on Stock Capital Gains Tax Filing, Payment Deadline

The South Korean National Tax Service Feb. 3 announced the March 3 filing and payment deadline for capital gains tax on income from transferring domestic stocks during the period of July through December 2025. The announcement also includes: 1) clarification that capital gains tax applies to major shareholders transferring listed stocks, small over-the-counter (OTC) trading in listed stocks, and transfers of unlisted shares of small- and medium-sized enterprises (SMEs) on the Korea Over-The-Counter (K-OTC) market; 2) the May 1 to June 1 reporting period for taxpayers incurring capital gains from trading in foreign stocks and derivatives in 2025; 3) a ...