- Benefit
- Current rules: deposits of KRW 20,000,000 per year (KRW 100,000,000 over 5 years, unused amounts carried over for 5 years), mandatory enrollment of 3 years, tax-free net profit of KRW 2,000,000 (KRW 4,000,000 for low-income and farmer/fisher types), 9.9% separate taxation on the excess, and profit and loss netting. The low-income type requires earned income of KRW 50,000,000 or comprehensive income of KRW 38,000,000 or less. Those subject to comprehensive financial income taxation are excluded. The 'Productive Finance ISA' in the Aug 2026 tax reform proposal (KRW 20,000,000 per year, KRW 200,000,000 total, 3 years to up to 10 years) and the youth type are government proposals before National Assembly deliberation.
- Who is eligible
- Residents aged 19 or older (earned income earners aged 15 or older), excluding those subject to comprehensive financial income taxation
- When to apply
- Year-round enrollment (one account per person)
- How to apply
- Bank and securities company apps and branches (trust, discretionary and brokerage types). Korea Financial Investment Association ISA Damoa
- Important notes
- Tax exemption applies when closed or matured after the 3-year mandatory enrollment
- Note
- If you transfer maturity funds to a pension account, an additional tax credit limit applies (10% of the transferred amount, up to KRW 3,000,000). The 2024 government proposal (tax exemption of KRW 5,000,000 and deposits raised to KRW 40,000,000 per year) was not adopted by the National Assembly.
Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.