
Korea's Dividend Separate Taxation: The 22% Break-Even
From 2026, dividends from high-payout Korean listed companies can be taxed separately at 14–30%. Add local income tax and the real break-even is 22.0% — below that, electing in raises your bill.

From 2026, dividends from high-payout Korean listed companies can be taxed separately at 14–30%. Add local income tax and the real break-even is 22.0% — below that, electing in raises your bill.