This post compiles the latest intel on Korea’s 25% dividend tax lock-in and explores how the market is positioning around 30% payout plays.
What is covered in the Full Insight:
Introduction to Korea's Dividend Tax Proposal
Current Market Reactions and Forecasts
Political Dynamics and Stakeholder Views
Potential Effects on the KRX and Investment Strategy
Conclusion and Upcoming Developments
Boomeranged on Fri, 28 Nov 2025 11:07
Both parties locked in a new divvy-tax top band: a KRW 5bn+ lane getting hit with a 30% take-rate, though the real cap is basically 25% since almost nobody clears that bar. Only ~100 people booked 5bn+ last year. Structure stays 14%/20%/25% then 30% up top. Goes live next year, and only applies to firms with a 25% payout last year and >10% YoY divvy growth.