Stock Option Tax Calculator

Compare the tax-exempt limit, employment income tax, and separate capital gains tax when exercising venture enterprise stock options.

Enter Stock Option Information

Calculation Result

Total Exercise Gain

Tax-Exempt Amount

Taxable Amount

Tax Saving Effect

Tax Method Comparison

Category Employment Income Tax Separate Capital Gains Tax
Taxable Amount
Applicable Tax Rate 6~45% (global income tax) 20%
Estimated Tax

Frequently Asked Questions

Stock option exercise gains from venture enterprises are tax-exempt up to 200 million won per year. For amounts exceeding this limit, you may choose whichever is more advantageous between employment income tax or separate taxation (10–20%).
Yes. The exercise gain is the difference between the market price of the shares at the time of exercise and the exercise price, so the higher the market price, the greater the potential tax burden. A staggered exercise strategy, taking the tax-exempt limit into account, may be advantageous.

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Venture Enterprise Stock Option Tax Exemption Benefits

Stock option gains of venture enterprise employees are tax-exempt up to 200 million KRW annually, with the option to choose a flat 20% capital gains tax on amounts above the threshold. This guide reflects the 2024 revised rules.