Profit from selling above what you paid
A capital gain is the difference when you sell a stock for more than it cost. It is only real once you sell — a rise while you still hold it is an unrealized gain. Gains are often taxed, and both the rate and any tax-free accounts differ by country. Sell below cost and you have a capital loss instead.
Buy 100 shares at $1,000 and sell at $1,300 for a $30,000 gain. Until you sell, that $30,000 stays an unrealized gain.
Japan — In Japan a listed-share gain is taxed at 20.315% (as of 2026), while trades inside a NISA account are tax-free.
South Korea — In Korea small shareholders selling listed shares on the market pay no capital gains tax. Only large holders — 1% of a KOSPI company, 2% on KOSDAQ, 4% on KONEX, or ₩5 billion in one stock — are taxed. Gains on foreign shares, after a ₩2.5 million allowance shared with taxable domestic gains, are taxed at 22% including local tax (as of 2026).
For learning, not investment advice. Decisions are your own.
StockFit · TrueNorthLabs Inc.