Small Corporation Investment Tax Simulator

Estimate small corporation investment value after tax, fees, retained earnings, return, and downside scenario.

Small corporation investment tax simulator

Compare keeping surplus funds in a Korean small corporation, dividend after corporate investment, and immediate personal dividend investment.

Recommended scenario

지금 배당 후 개인 투자 우위

After-tax delta

₩2,920,448

Corporate retained value

₩64,952,187

Corporate dividend spendable

₩45,379,595

Personal-now spendable

₩48,300,043

Recognized interest

₩0

Uses calculateSmallCorpInvestmentTaxSim with KRW 100 million small-corporation investment context, 15.4% personal withholding, KRW 20 million comprehensive financial-income threshold, 4.6% recognized interest, corporate tax brackets, and loan-risk analysis. This English finance calculator calls the same Korean pure calculation module as the Korean page. KRW amounts, Korean tax rules, insurance terms, statutory limits, and scenario assumptions are preserved instead of the old generic percentage stub.

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Small corporation investment tax simulator guide

This English guide translates the Korean small corporation investment tax simulator. The calculator calls calculateSmallCorpInvestmentTaxSim and preserves corporate tax, personal financial-income tax, dividend, retained-company, and provisional-payment risk logic.

Corporate surplus investment scenarios

The model compares three approaches: keep assets inside the corporation, invest inside the corporation then dividend at maturity, or dividend now and invest personally. It calculates owner spendable value, retained company value, total tax, effective tax rate, and annual scenario rows.

Asset presets include time deposit, domestic bond ETF, domestic dividend ETF, domestic growth ETF, and balanced mix. Presets include total return rate, cash distribution rate, taxable personal sale-gain ratio, and personal tax notes.

Tax thresholds and rates

The Korean constants preserve the KRW 100 million small corporation investment context, 15.4% personal financial-income withholding rate, KRW 20 million comprehensive financial-income threshold, progressive personal income tax brackets, and corporate tax brackets.

The simulator calculates incremental corporate tax, personal final tax, settlement delta, withholding tax, corporate distribution tax, corporate sale tax, final dividend tax, taxable sale-gain tax, and total tax across the holding period.

Provisional payment and recognized interest

If the representative has a provisional payment balance, the model calculates recognized interest using the 4.6% recognized interest rate. It tracks opening balance, ending balance, average balance, recognized interest, cumulative recognized interest, and average annual recognized interest.

The final comparison recommends corporate dividend, personal-now investment, or neutral depending on after-tax owner value. The retained-company value is shown separately because it may not be directly spendable by the owner.

Korea-specific assumptions

Corporate surplus investment, dividend timing, recognized interest, provisional payment cleanup, and shareholder taxation depend on actual accounting records and current Korean tax law. Confirm with a tax professional.