
Korea's ETF Tax Base Price: A 600-Won Gain, a 77-Won Tax
Korea-listed foreign ETFs tax the lesser of your realized gain and the rise in the fund's tax base price, at 15.4%. Buy at 9,900 won, sell at 10,500, and a 600-won gain can be taxed as 500.

Korea-listed foreign ETFs tax the lesser of your realized gain and the rise in the fund's tax base price, at 15.4%. Buy at 9,900 won, sell at 10,500, and a 600-won gain can be taxed as 500.