Samsung Electronics said it expects the pool available for shareholder returns in 2026 to be approximately 90 trillion won to 110 trillion won. The upper end equals about $79.5 billion using the conversion cited by Reuters on August 21, 2026. The announcement followed a meeting of the company’s board, but the entire range should not be described as a finalized share-buyback package.
The estimate follows a three-year policy
Samsung’s official investor-relations page says its shareholder-return policy for 2024 through 2026 commits 50% of the free cash flow generated over the three-year period to shareholders. Regular annual dividends form part of that framework. After those payments, the company may consider additional dividends, share repurchases and the cancellation of treasury shares for funds remaining at the end of the policy period.
The new estimate represents the amount Samsung expects could be available for 2026 after returns made during 2024 and 2025 are deducted. Yonhap reported that the company delivered 29.3 trillion won in shareholder returns over those two years. The total included 19.6 trillion won in regular dividends, a 1.3 trillion won special dividend, and 8.4 trillion won in share repurchases and cancellations.
About 30 trillion won planned for the third quarter
Samsung plans to begin with approximately 30 trillion won in cash dividends, including its regular third-quarter dividend. The precise amount and other details are expected to be finalized at a board meeting at the end of October. At this stage, the 30 trillion won figure is therefore an approximate planned amount rather than a completed distribution.
The method for returning the remaining funds has not been finalized. Reuters and Yonhap reported that the board will consider cash dividends, share repurchases and the cancellation of treasury shares in January 2027, after Samsung finalizes its 2026 financial results. The ultimate size may change with business performance, investment spending and cash flow.
A separate repurchase for employee compensation
At the same meeting, Samsung approved the purchase of approximately 15 trillion won of its own shares for employee compensation. Reuters described that transaction as supporting special stock bonuses for employees. It is a board-approved step, while the method and scale for the remaining shareholder-return pool are still due to be decided separately.
For that reason, calling the announcement a definitive 110 trillion won buyback would be misleading. The company disclosed an estimated total pool of 90 trillion won to 110 trillion won for 2026 shareholder returns. Around 30 trillion won of planned cash dividends is the first component, while the precise form and amount of the remaining return will be determined later.
Comparison with the previous record
If the upper end is reached, the 2026 amount would be more than five times Samsung’s previous annual record of 20.3 trillion won in 2020. The company also expects total returns across the full 2024-2026 policy period to reach approximately 120 trillion won to 140 trillion won.
The announcement comes as demand for memory products used in artificial-intelligence infrastructure has affected the earnings and cash generation of South Korean semiconductor manufacturers. Market moves and analyst comments reported alongside the decision do not guarantee the plan’s eventual financial outcome. The two concrete milestones now are the board’s dividend decision at the end of October and the final decision on the remaining return methods in January 2027.
