Housing Savings Deduction Optimizer
For dual-income couples, who contributes changes the refund. Find the best split.
2026 reform — extended from household head to spouse
Eligibility for the housing subscription savings deduction extends to spouses. Dual-income couples can shift contributions to the higher marginal rate earner. Confirm the effective date in the enacted law.
You
- Income deduction
- 960,000원
- Estimated refund
- 158,400원
At a 15% marginal rate
Spouse
- Income deduction
- 0원
- Estimated refund
- 0원
At a 15% marginal rate
Couple optimization
Combined estimated refund
158,400원
Your current split is already optimal.
The per-person cap is 3,000,000원 per year at a 40% deduction rate. Contributions above the cap are not deductible, so splitting can help.
Basis
- 2026 reform bill — spouses added to eligible persons
- Rate 40%, annual contribution cap 3,000,000원 (max deduction KRW 1.2M)
- Income requirement — gross salary 70,000,000원 or less
- Housing requirement — member of a household owning no home
- Effective date — confirm in the enacted law
※ Refunds assume only the basic personal deduction. Other deductions change your marginal rate.
Last updated 2026-09-05