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Gift tax calculator

Check relationship-based deductions, marriage and childbirth deductions, and generation-skipping surcharges. A reference tool for a single gift.

Information needed

Enter amounts in Korean won (KRW), without commas. Do not enter names or resident registration numbers.

Value of this gift (KRW)

Relationship to the donor · The person giving the gift

The recipient is a minor

General deduction already used in the same relationship category over the past 10 years (KRW)

All timing, property and other requirements for the marriage or childbirth deduction are met

Marriage or childbirth deduction already used (KRW)

This is a generation-skipping gift directly from a grandparent or other ascendant to a grandchild or more remote descendant The statutory exception for the death of the nearest lineal descendant applies The recipient is a resident, and this is a single ordinary gift with no prior gifts from this donor or their spouse requiring aggregation

After changing an entry, calculate again. This calculator does not transmit or store your entries.

Reference results

Check the entries, then select Calculate.

Distinguish the donor from the recipient

This assumes an ordinary gift to a resident. General deductions over 10 years are KRW 600 million from a spouse, KRW 50 million from a lineal ascendant (KRW 20 million if the recipient is a minor), KRW 50 million from a lineal descendant, and KRW 10 million from other relatives. For gifts on or after March 14, 2025, other relatives means blood relatives within the fourth degree and relatives by marriage within the third degree. Gifts from other persons have no general deduction.

The deduction does not renew for each gift. Subtract deductions already used within the same relationship category over the preceding 10 years. This tool supports only cases without prior gifts from the current donor (including the donor's spouse for lineal ascendants) requiring aggregation. If there were earlier gifts, use Hometax to calculate 10-year aggregation from the same person and credits for tax already paid.

Additional marriage and childbirth deduction

A resident receiving a gift from a lineal ascendant may qualify for a separate deduction if statutory conditions are met, such as receiving it within two years before or after marriage registration, or within two years after a child's birth or adoption. The combined lifetime limit for marriage and childbirth is KRW 100 million, less amounts already used. Select this only after checking property-type and effective-date conditions as well. It is not a separate KRW 100 million deduction for each parent or grandparent.

Generation-skipping gifts and rates

Basic inheritance and gift tax rates and progressive deductions
Tax base	Tax rate	Progressive deduction
Up to KRW 100 million	10%	None
Over KRW 100 million, up to KRW 500 million	20%	KRW 10 million
Over KRW 500 million, up to KRW 1 billion	30%	KRW 60 million
Over KRW 1 billion, up to KRW 3 billion	40%	KRW 160 million
Over KRW 3 billion	50%	KRW 460 million

A direct gift to a lineal descendant other than a child attracts a surcharge of 30% of the calculated tax. It is 40% if the recipient is a minor and the gift exceeds KRW 2 billion. Select the statutory exception separately where the nearest lineal descendant has died and that person's nearest lineal descendant receives the gift. No tax is imposed if the tax base is below KRW 500,000.

Scope of results and official alternatives

For an adult child's first KRW 100 million gift from a parent, a KRW 50 million deduction leaves a KRW 50 million tax base and KRW 5 million in calculated tax, before the 3% filing credit. This tool does not handle gifts with attached debts, debts, aggregation of prior gifts, disaster losses, valuation fees, foreign taxes, tax-exempt status, or special rules for business succession and start-up funds. Calling a payment living or education expenses does not automatically make it tax-exempt.

National Tax Service Hometax tax estimates ↗: use the gift tax estimator to check again. This tool does not determine an official filing amount or file a tax return for you.

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.