The estimate assumes Korean domestic dividends withheld at the general rate. It does not account for tax exemptions, separate-tax products, the high-dividend-company separate-tax regime, foreign dividends or foreign tax credits.
The KRW 20 million financial-income threshold concerns the relevant combined interest and dividends. Other financial income and tax exceptions are not inputs, so filing obligations cannot be determined from this estimate at any entered amount.
In 2026, gross-up (10% dividend addition) is a separate adjustment subject to legal requirements. It is not included in this withholding estimate. Check payment statements and Hometax for the actual return.
Sources: Income Tax Act Article 129, Article 14 and Article 17; NTS high-dividend-company separate-tax guidance.
💹 Korean dividend withholding calculator
Estimate withholding and the amount received at payment for Korean general dividends at 15.4% (14% income tax + 1.4% local income tax). Final annual tax is not calculated.
Estimated amount received at payment
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Dividend income: —
Assumed withholding rate
15.4%
Estimated withholding
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Gross-up applies only to qualifying dividends subject to comprehensive taxation. Check your other financial income and eligibility on the withholding statement. This tool does not calculate eligibility, the gross-up amount or the dividend tax credit.
Annual taxation depends on your combined interest and dividends and applicable exemptions or separate-tax rules. This dividend input alone cannot determine whether the KRW 20 million threshold is exceeded or a return is required. Financial-income tax reference calculator →
Calculation scope and what to check
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Questions fréquentes
Does a dividend input below KRW 20 million mean I do not need to file?
This input alone cannot tell you. Check other interest and dividends, exemptions, separate-tax treatment and whether tax was withheld in Korea.
Does selecting domestic-company dividends change the estimate?
Withholding stays the same. The selection displays guidance to check gross-up requirements; it does not calculate eligibility or the dividend tax credit.