Public REIT Dividend Tax Calculator

Estimate public REIT dividend value after tax, fees, reinvestment assumptions, and downside scenario.

Public REIT dividend separate-tax calculator

Estimate the Korean public REIT dividend separate-tax election with 9.9% taxation, KRW 50 million investment limit, and 3-year holding rule.

Annual dividend

₩3,000,000

Separate-tax saving

₩165,000

Total saving

₩495,000

Separate net dividend

₩2,703,000

Limit used

100.0%

Verdict

분리과세 유리

공모리츠 배당을 분리과세(9.9%)로 받으면 일반 과세(15.4%) 대비 연 165,000원, 보유기간 합계 495,000원을 아낄 수 있습니다. 3년 보유 요건을 충족해 추징 없이 분리과세를 적용받을 수 있습니다.

Calls calcReitTax with 9.9% separate taxation, 15.4% default withholding, comprehensive-tax comparison, holding-period test, and the KRW 50 million principal cap. This English finance calculator calls the same Korean pure calculation module as the Korean page. KRW, Korean statutory thresholds, tax rates, and product rules are preserved instead of the old generic percentage stub.

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Public REIT dividend tax guide

This English guide translates the Korean public REIT dividend separate-tax page. The calculator calls calcReitTax with Korean dividend, holding, investment-limit, and comprehensive-tax formulas.

Separate taxation for public REIT dividends

The Korean model applies 9.9% separate taxation to eligible public REIT dividends, reflecting 9% income tax plus local tax. The comparison case uses ordinary 15.4% withholding and then checks whether comprehensive taxation would be worse.

The benefit is not unlimited. The calculator keeps the KRW 50 million investment limit, allocates dividends between eligible and excess principal, and applies the separate-tax treatment only to the eligible dividend portion.

Holding period and sunset

The separate-tax election requires 3 years of holding. If the input holding period is shorter, the result flags the holding condition rather than treating the lower tax rate as automatic.

The page preserves the 2026-12-31 sunset reference and the KRW 20 million comprehensive financial income threshold. That threshold matters because separate-taxed eligible REIT dividends can avoid being added to the comprehensive financial income comparison.

Dividend mode and marginal rate

Users can enter dividend yield or annual dividend amount. The Korean engine then calculates annual dividend, eligible dividend, excess dividend, separate-tax amount, default-tax amount, annual saving, and total saving over the holding period.

The marginal rate input is used only for the comprehensive-tax comparison. It should reflect the user tax bracket including local income tax, not a foreign dividend-tax assumption.