How to Cut Korea’s Dividend Withholding Tax to 15%
Foreign investors are told 15.4%. The real default for non-residents is 22%. Here’s where the gap comes from and how a treaty closes it.
Taxes
Korean tax rules decide how much of your return you actually keep. Guides to capital gains withholding on stock sales, the 22% dividend rate non-residents actually pay and when a treaty lowers it, country-by-country treaty rates, and the residency test that changes every other answer. General education rather than personal tax advice — figures are checked against National Tax Service guidance and updated as the rules change.
Capital Gains Tax for Foreign Investors in Korea
Most foreign investors owe no Korean capital gains tax on listed shares. Here’s the 25% ownership threshold that decides it, and what applies if you cross it.
Are You a Korean Tax Resident? The 183-Day Rule
Korea taxes residents on worldwide income and non-residents only on Korean income. A new 2026 rule changed how the 183 days are counted. Here’s the test.