Dividend tax in Korea
- Dividends from Korean companies are taxed at 15.4% at source (14% income tax + 1.4% local tax).
- US dividends paid to Korean residents are withheld at 15% in the US first; Korea then credits that tax.
- If your total interest and dividends exceed ₩20 million in a year, the excess is taxed together with your salary at progressive rates.
A very high yield often signals a falling share price or a risk of dividend cuts. Check payout ratio and earnings stability before buying for income.
Rates and thresholds follow Korean rules in force for 2026. Results are estimates for planning, not legal or tax advice.
Read in Korean: 배당금 계산기 (세후·월배당 목표)