Global Daily Tax News, South Korea Highlights Upcoming Securities Transaction Tax Deadline, (Feb 6, 2026)

South Korea's National Tax Service has released a statement highlighting the March 3, 2026, deadline for certain investors to file a preliminary securities transaction tax report.

The same March 3, 2026, deadline applies for the payment of capital gains from the sale of domestic securities that took place during the second half of 2025 (July to December 2025).

The filing obligation applies only in specific circumstances, as outlined in the announcement, with the tax agency noting that the majority of investors who invest in domestic stocks through the stock exchange are not required to file the return.

The tax agency noted that taxpayers who incur capital gains from trading foreign stocks and derivatives in 2025 are not required to file a preliminary report and must therefore file a return and pay capital gains tax during the final reporting period (May 1, 2026, to June 1, 2026).