Tax Reclaim

Last updated 2026-06-27Source: casenote.kr

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Form 29-14 — Limited Tax Rate Refund Claim (South Korea)

Refund
Official fileable form

Form 29-14 — Limited Tax Rate Refund Claim (South Korea) is the South Korea form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the district tax office with jurisdiction over the withholding agent's place of tax payment, filed in person or by post — no online channel is evidenced, issued by the National Tax Service (NTS) — district tax office. The deadline is 5 years from the 11th day of the month following the month the tax was withheld (Income Tax Act Art. 156-6(4), per the 2023-12-31 amendment effective 2024-01-01). You will need a certificate of tax residence and your dividend vouchers.

Issuing authority
National Tax Service (NTS) — district tax office
Deadline
5 years from the 11th day of the month following the month the tax was withheld (Income Tax Act Art. 156-6(4), per the 2023-12-31 amendment effective 2024-01-01)
Where to file
the district tax office with jurisdiction over the withholding agent's place of tax payment, filed in person or by post — no online channel is evidenced
Type
Refund (reclaim at source)

What is Form 29-14 — Limited Tax Rate Refund Claim (South Korea)?

Form 29-14 — Limited Tax Rate Refund Claim (South Korea) is used to claim a South Korea withholding tax refund. The Korean withholding agent's tax ID and district tax office (fields ⑱–㉒) and the 지급명세서 payment statement can only come from your broker or custodian — Tax Reclaim generates the rest of Form 29-14 and leaves those cells blank until you fill them in. South Korea withholds 22.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full South Korea withholding tax guide.

How to file Form 29-14 — Limited Tax Rate Refund Claim (South Korea)

  1. 1

    Confirm your eligibility

    Use Form 29-14 — Limited Tax Rate Refund Claim (South Korea) if you received South Korea income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

    Complete Form 29-14 — Limited Tax Rate Refund Claim (South Korea)

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File via the district tax office with jurisdiction over the withholding agent's place of tax payment, filed in person or by post — no online channel is evidenced. Deadline: 5 years from the 11th day of the month following the month the tax was withheld (Income Tax Act Art. 156-6(4), per the 2023-12-31 amendment effective 2024-01-01).

Frequently asked questions

Is Form 29-14 — Limited Tax Rate Refund Claim (South Korea) an official form I can file directly?

Yes — this fills the official template. Sign it and submit it as-is via the district tax office with jurisdiction over the withholding agent's place of tax payment, filed in person or by post — no online channel is evidenced.

What is the deadline for Form 29-14 — Limited Tax Rate Refund Claim (South Korea)?

5 years from the 11th day of the month following the month the tax was withheld (Income Tax Act Art. 156-6(4), per the 2023-12-31 amendment effective 2024-01-01). Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The National Tax Service (NTS) — district tax office requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Anything important to watch out for with Form 29-14 — Limited Tax Rate Refund Claim (South Korea)?

The Korean withholding agent's tax ID and district tax office (fields ⑱–㉒) and the 지급명세서 payment statement can only come from your broker or custodian — Tax Reclaim generates the rest of Form 29-14 and leaves those cells blank until you fill them in.

Sources for this page

Generate Form 29-14 — Limited Tax Rate Refund Claim (South Korea) pre-filled

Tax Reclaim fills Form 29-14 — Limited Tax Rate Refund Claim (South Korea) with your dividend data so you can file it in minutes.

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