What is the separate taxation of dividend income from high-dividend companies?

For dividends paid on or after January 1, 2026, cash dividends that residents receive from high-dividend listed corporations meeting the requirements can be excluded from the comprehensive taxation of financial income and taxed separately.

According to the National Tax Service's commentary on the amended tax laws, 4 rates of 14%, 20%, 25% and 30% apply by tax base bracket, and taxpayers apply by submitting a separate taxation application with their final global income tax return. It applies up to dividends attributable to the business year that includes December 31, 2028, so check the National Tax Service's guidance for the detailed requirements.