Korean Tax Blog

Can Foreign Residents Benefit from Korea’s New High-Dividend Tax Rules? “I am a foreign resident investing in Korean stocks. Can I benefit from Korea’s new tax rules for high-dividend companies?” Potentially, yes. Starting with qualifying dividends paid in 2026, Korea introduced a special tax treatment for dividends received from certain designated high-dividend Korean companies. Importantly, the rule is based on Korean tax residency, not nationality. Therefore, a foreign ind

Introduction Navigating the world of investments can be complex, and understanding the tax implications of those investments adds an...