Abstract: In this study, the effects of potassium (K) management on the accumulation, distribution, and remobilization characteristics of K and the K utilization efficiency of rice under low light stress was investigated by using F you 498 as material. The results showed that the accumulation, distribution, and remobilization characteristics of K in rice were collectively influenced by light conditions and K management. Low light stress significantly increased the K content of shoot at 20 days after heading and at maturity, and the accumulation amount and distribution ratio of K in the top-three leaves, as well as the contribution rate of remobilization K in the stem-sheath. Meanwhile, low light stress significantly decreased the remobilization amount and rate of K and the contribution rate of remobilized K in the leaves, as well as the accumulation amount of K in other stem-sheaths and panicles. This resulted in a significant decrease in partial factor productivity of K in both years and K harvest index in 2022. Compared to no K treatment, the application of K significantly increased the K content of rice organs, the distribution ratio of K in the panicle, and the remobilization amount and rate of K in leaves and stem-sheaths, which contributed to a 42.8%-76.6% significant increase in K accumulation amount of shoot at maturity. Compared to 90 kg hm^-2 K₂O respective using as basal (K90-0) and panicle (K0-09) fertilizers, 180 kg hm^-2 K₂O equally divided as basal and panicle fertilizers (K90-90) increased the K accumulation amount of top three leaves, panicles, and shoot. In addition, K0-90 treatment increased the remobilization amount and rate of K in leaves and stem-sheaths under low light stress, which contributed to an increase in the partial factor productivity, agronomic utilization efficiency, and physiological efficiency of K, while compared to K90-0. Correlation analysis revealed that rice yield was significantly and positively related to the K accumulation amount of leaves and the K distribution ratio of leaves and panicles at maturity stage, the remobilization amount and rate of K and contribution rate of remobilized K in stem-sheaths, and the K harvest index under low light condition. Meanwhile, rice yield was significantly and negatively associated with the K distribution ratio of stem-sheaths at maturity and K recovery and utilization rate under low light condition. In conclusion, low light stress significantly increased the K content of rice organs and inhibited the remobilization of K in leaves, which led to a reduction in the accumulation amount of K in panicles at maturity and the partial factor productivity of K. Meanwhile, the application of K fertilizer, particularly the panicle K application could promote the remobilization of K in leaves and stem-sheaths, thereby enhancing the use efficiency of K under low light stress.