Whether investment income joins your other income or stands alone
Under aggregate taxation the rate is set by all your income together, so earning more pushes the rate up. Under separate taxation the investment profit is pulled out and taxed at a fixed rate. Which one applies depends on the kind and size of the income.
Under separate taxation the same rate applies whether the gain is $1,000 or $100,000.
Japan — In Japan listed-share gains are taxed separately, while dividends may be aggregated, taxed separately, or left unfiled.
South Korea — In Korea interest and dividend income of up to ₩20 million a year is settled by withholding (15.4%); above that, all of it is added to your other income (as of 2026).
For learning, not investment advice. Decisions are your own.
StockFit · TrueNorthLabs Inc.