Abstract: In this study, the effects of potassium (K) management on the accumulation, distribution, and remobilization characteristics of K, and K utilization efficiency of rice under different light conditions were investigated using rice variety ‘F You 498’ as the material. The results showed that the accumulation, distribution, and remobilization characteristics of K in rice were collectively influenced by light conditions and K management. Compared with natural light, low-light stress significantly increased the K content of shoots in 20 days after heading and at maturity, accumulation amount and distribution ratio of K in the top three leaves, and remobilization contribution rate of K in the stem sheath. Low-light stress considerably decreased the amount and rate of remobilization of K, remobilization contribution rate of K in the leaves, and accumulation of K in other stem sheaths and panicles. This resulted in a substantial decrease in the partial factor productivity of K by 18.7%–25.1% in 2021 and 2022. Compared to the no-K treatment, the application of K considerably increased the K content in rice organs. It also boosted the distribution ratio of K in the panicle, and the amount of K remobilization in leaves and stem sheaths. This led to a substantial increase of 42.8%–76.6% in K accumulation in the shoot at maturity. Compared with 90 kg·hm^–2 of K₂O used as basal (K90-0) and panicle (K0-09) fertilizers, 180 kg·hm^–2 of K₂O equally divided into basal and panicle fertilizers (K90-90) increased K accumulation in the top three leaves and shoots by 7.9%–27.4% and 7.7%–24.8%, respectively. Additionally, the K0-90 treatment increased the remobilization amount and rate of K in leaves and stem sheaths, which contributed to increases of 1.1%–2.1%, 18.8%–20.7%, and 9.4%–63.1% in the partial factor productivity, agronomic use efficiency, and physiological use efficiency of K under low-light stress, respectively, compared with the K90-0 treatment. Correlation analysis revealed that the rice yield was significantly and positively related to the K accumulation amount of leaves, K distribution ratio of leaves and panicles at maturity, harvest index of K, remobilization amount and rate of K, and remobilization contribution rate of K in stem sheaths under low-light conditions. The rice yield was significantly and negatively associated with the K distribution ratio in stem sheaths at maturity and recovery efficiency of K under low-light conditions. In conclusion, low-light stress effectively improved the K content of rice organs and inhibited the remobilization of K in leaves, leading to a reduction in the accumulation of K in panicles at maturity and partial factor productivity of K. Meanwhile, the application of K fertilizer, particularly panicle K application, promoted the remobilization of K in the leaves and stem sheaths, thereby enhancing the use efficiency of K under low-light stress.