Choose whether gains show in red, as at Korean brokers, or in green, as overseas. Your choice is saved on this device.
Tax & Tax Saving
Compare whether separate taxation (14–30%) of high-dividend company dividend income, in effect from 2026, or comprehensive taxation is more favorable.
Dividends and interest you will receive this year (paid in 2026, pre-tax)
Enter only dividends from companies that have announced or notified that they meet the high-dividend company requirements. Whether a company qualifies is not something the investor decides.
Dividends from companies that are not high-dividend companies
Deposit interest, Korea-listed ETF distributions, etc.
Employment and business income minus various deductions. The 'tax base' on your year-end tax settlement receipt. If unsure, about 60–70% of your annual salary.
Enter values and press Compare
Tax reduced by choosing separate taxation
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Total tax under comprehensive taxation
If separate taxation is chosen
More favorable method
Dividends paid in 2026–2028
Cash dividends from qualifying high-dividend companies can be taxed separately at 14–30% by election, without being combined with other income. The difference grows the more your financial income exceeds KRW 20 million and the higher your other income.
Enter high-dividend company dividends, other domestic dividends, and interest and distributions separately.
If you enter the tax base of employment and business income, it calculates the tax bracket that would apply under comprehensive taxation.
Compare total tax under comprehensive taxation and under separate taxation, and choose the more favorable one when you file in May of the following year.
Whether a company is a high-dividend company is determined by its payout ratio and dividend growth rate, and you can check it in the company's dividend disclosure and payment notice. The only thing the investor can choose is whether to elect separate taxation when filing.
No. When you receive dividends, 15.4% is withheld as before, and separate taxation applies only if you apply for it when filing your comprehensive income tax return in May of the following year. If it isn't favorable, you simply don't apply.
Listed companies with a payout ratio of 40% or more, or a payout ratio of 25% or more with dividends increased by 10% or more from the previous year. Cash dividends must not have decreased from the previous year, and some entities such as REITs are excluded. Check whether a company qualifies in its disclosures.
If high-dividend company dividends are KRW 20 million or less and, combined with other financial income, do not exceed KRW 20 million, both methods give 14% (15.4% including local tax), so there is no difference. The effect is large when financial income exceeds KRW 20 million and other income is high.
If high-dividend company dividends are very large and other income is small, the comprehensive taxation rate can be lower. This calculator computes both methods and shows the smaller one.
It applies on a temporary basis to dividends received from January 1, 2026 to December 31, 2028. Whether it will be extended afterward must be checked against tax law amendments.
Dividends received inside an ISA or pension account are not subject to comprehensive taxation of financial income in the first place, and the account's own taxation method applies. This calculator is based on dividends received in a regular brokerage account.
Results are estimates based on your inputs and simplified assumptions, and are for reference only, not a basis for investment decisions.
Last updated: November 2, 2026
Check whether your interest and dividends exceed KRW 20 million and whether it affects your eligibility as a health insurance dependent.
Combine stocks so dividends arrive every month and build a monthly after-tax dividend calendar.
Compare the after-tax amount of the same investment made in an ISA versus a taxable account, reflecting the tax-free limit and the 9.9% separate taxation.