How it works
Pre-tax dividend = shares × dividend per share. After-tax dividend = pre-tax × (1 − tax rate). Dividend yield = dividend per share ÷ share price.
Default tax rate
Korean residents generally have 15.4% withheld on Korean dividends. Non-residents are usually taxed at a rate set by the tax treaty with their country, so change the rate to match your situation.
Receiving the dividend
You must be on the shareholder register on the record date; with T+2 settlement that means buying at least two business days before it.
The price drops on the ex-dividend date
From one business day before the record date — the ex-dividend date — a buyer no longer receives the dividend, and the price opens lower by roughly that amount. Buying just before the record date to capture a payout is not free money, especially after withholding tax.
Where the numbers come from
Korean companies disclose dividend per share and dividend yield in their annual reports. We collect those filings into the dividend rankings and each stock page, so you can take the per-share figure from there. For companies that pay quarterly, add the year together to match what you actually received.