How it works
Korean stock dividends are typically withheld at 15.4% (including local tax). If your combined annual interest and dividend income exceeds 20 million KRW, you may be pushed into comprehensive financial income taxation at a higher rate.
FAQ
Q. Does the same rate apply to foreign stock dividends?
A. No — US stocks are typically withheld 15% locally first, and Korea may require additional reconciliation. Rates vary by tax treaty.
Q. How much more would I owe under comprehensive taxation?
A. It gets combined with your other income and taxed at progressive rates (6-45%). The exact amount depends on your full income when filing.