What is the securities transaction tax rate?

According to the National Tax Service's commentary on the 2026 tax law amendments, for transfers on or after January 1, 2026, KOSPI-listed shares are subject to securities transaction tax of 0.05% plus special tax for rural development of 0.15%, KOSDAQ and K-OTC shares to 0.20%, and KONEX shares to 0.1%.

In other cases, the basic rate of 0.35% applies. Rates may change through amendments to the Enforcement Decree, so check the rate in effect at the time of your trade.