| Category | 🇰🇷 Korea | 🇺🇸 United States |
|---|---|---|
| Payment Frequency | Mainly annual (Dec. fiscal year) | Quarterly or monthly standard |
| Withholding Tax | 15.4% (14% + 1.4% local) | 15% (Korea-US tax treaty) |
| Dividend Culture | Growing; shareholder returns expanding | Mature; Dividend Aristocrats tradition |
| Currency Risk | None (KRW direct) | Yes (USD → KRW conversion) |
| Ex-Dividend Date | 2 business days before record date | Set per company declaration |
| Notable Names | Samsung Electronics, KB Financial | SCHD, JEPI, JNJ, Coca-Cola |
The majority of Korean listed companies are December fiscal-year companies that pay dividends once annually, typically in April. An increasing number are adopting quarterly dividends, but this is still far less common than in the US, where quarterly payments are the standard and monthly-paying ETFs are widely available.
Korean residents receiving domestic stock dividends have 15.4% withheld automatically (14% dividend income tax + 1.4% local income tax). For US stocks, the Korea-US tax treaty caps withholding at 15%, and Korean residents can generally claim a foreign tax credit to avoid double taxation.
US dividends are paid in USD. When you convert to KRW, the exchange rate at the time of payment directly affects your income. A strengthening won reduces your KRW income; a weakening won increases it. Yield Tiny DiV uses official Bank of Korea (BOK) exchange rates to show real-time KRW equivalents for all US dividend calculations.
The US market has a deep tradition of shareholder returns. Companies like Coca-Cola (KO), Procter & Gamble (PG), and Johnson & Johnson (JNJ) have raised their dividends every year for 25, 50, or even 60+ consecutive years. This culture of consistent, growing payouts is less established in Korea, though financial and telecom sector stocks are increasingly building dividend track records.
You don't have to pick one. The two markets complement each other well:
Compare KR and US tickers side by side in the calculator.
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