Tax & Finance News said on the 23rd that it has published “2026 Financial Products and Taxes (Revised 11th Edition),” fully reflecting financial tax rules revised and implemented starting in 2026.
The book organizes key updates, including the introduction of separate taxation for dividend income from high-dividend companies, taxation of profits from comprehensive investment accounts (IMA) as dividend income, and a cut in the withholding tax rate on pension income.
Rather than listing tax provisions, it explains major tax categories tied to finance — including income tax, corporate tax, inheritance tax and gift tax — in an accessible way. It also details how a wide range of products are structured and taxed, from deposits, stocks and funds to REITs, fractional investment products and gold investments.
It provides an in-depth look at three widely used tax-saving accounts: pension savings, individual retirement pensions (IRP) and individual savings accounts (ISA). Each chapter opens with a Q&A-style summary and includes comprehensive examples by topic. Appendices include a “financial products list” and a “tax-saving financial products summary” covering tax-exempt and separately taxed products closely tied to comprehensive taxation of financial income and health insurance premium burdens.
The book was co-authored by three tax and finance specialists: Kim Yong-min, head of the Jin Finance and Tax Research Institute; Park Dong-gyu, a standing vice president of the Korea Association of Certified Tax Accountants and a former investigator at the Tax Tribunal; and Moon Seong-hoon, a professor of business administration at Hallym University who served on the Ministry of Economy and Finance’s Tax Development Deliberation Committee.
A Tax & Finance News official said the book is designed so not only financial industry workers and tax professionals but also individual investors can build their understanding step by step, from the basics of taxation and finance. The official said it will serve as a practical guide for planning tax-saving strategies.
* This article has been translated by AI.
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