SK Tax Capital Gains Tax for FY2023


On May 1, SK Tax guided on capital gains tax declaration by May 31.


  • SK Tax issued guidelines for capital gains tax declaration scheduled by May 31, 2024.
  • Follows SK Tax May 2023 issued guide for capital gains tax declaration, see #171429.
  • Guidelines
  • Targets those who sold real estate/stocks in 2023 but did not file a preliminary report, or who transferred twice or more but did not report the total amount of capital gains.
  • The guidelines include information on how to report/pay capital gains tax, declaration support via Hometax, tax calculation examples, and derivatives/stock-related tax.

Regulators SK Tax
Entity Types CNSM
Reference Gd, PR, 5/1/2024
Functions Compliance; Financial; Reporting; Tax; Treasury
Countries South Korea
Category
State
Products Derivatives; Equity; Securities
Regions AP
Rule Type Final
Rule Date 5/1/2024
Effective Date 5/31/2024
Rule Id 210649
Linked to Rule :171429
Reg. Last Update 5/1/2024
Report Section International

Last substantive update on 05/05/2024