Korean Stock & Equity Research

Korean Equities/Dividend & Value-up

Korea's new separate taxation rule for dividend income, effective January 1, 2026, lets individual investors in qualifying high-dividend companies elect a flat 14-35% rate instead of folding dividends into Korea's steeply progressive comprehensive income tax — and it's already working: the share of listed companies qualifying for the benefit nearly doubled year-over-year, from 24.2% to 44.8% of ..