The calculation you need, step by step

Reserved inheritance share calculator

Estimate a reserved inheritance share from the calculation base and statutory share, then compare it with the amount actually received.

Reference results

Check the entries, then select Calculate.

A reserved share is not the full statutory share

For descendants and the spouse, the reserved-share fraction is 1/2 of the statutory share; for ascendants it is 1/3. Claimants must actually be heirs; not everyone may claim independently. The sibling reserved-share provision was deleted on September 20, 2024, so this calculator shows zero for siblings. For earlier successions, separately check the constitutional ruling and transitional provisions.

Calculation base and shortfall

Calculation base = property at succession + includable gifts − debts. Multiply this by your statutory share and the reserved-share fraction. If an amount actually received is entered, the tool subtracts it to show a simple shortfall; otherwise no shortfall is calculated. A negative base or shortfall is displayed as zero.

With KRW 600 million in property, no gifts or debts and a child's statutory share of 2/7, the reference reserved share is about KRW 85.71 million. Statutory inheritance share calculator: check your statutory share first.

Limits on includable gifts and actual claims

Article 1114 of the Civil Act generally covers gifts made within one year before succession and gifts made when both parties knew they would prejudice reserved-share holders. Special benefits to co-heirs, compensation for contributions, valuation dates, loss of reserved-share rights and limitation periods require separate review. Do not arbitrarily add all past gifts. The amount actually received also requires assessment of lifetime special benefits and net inheritance, so this simple shortfall does not establish the amount recoverable.

Calculation basis and official sources

This material is based on sources checked on November 7, 2026 (KST). Check subsequent amendments and transitional provisions for your particular case separately.