Korea Gift Tax Calculator
Enter the gift amount and relationship to compute gift tax reflecting relationship-based deductions, 10-year aggregation, progressive rates, generation-skipping surcharge, and the 3% filing credit. Burdened gifts also show the separate capital-gains tax.
🎁 Gift information
🗓️ 10-year aggregation (optional)
🏠 Burdened gift (optional)
📊 Result
Gift tax payable
19,400,000원
1,940만원
Effective rate (vs. gift amount)9.7%
Gift tax breakdown
Gift amount200,000,000원
Aggregated gift value200,000,000원
Relationship deduction− 50,000,000원
Tax base150,000,000원
Applied rate (bracket)20%1억원 초과 ~ 5억원 이하
Calculated tax20,000,000원
Filing credit (3%)− 600,000원
Gift tax payable19,400,000원
Basis & sources
- 📘 Rates & deductions: Inheritance and Gift Tax Act (Arts. 53, 53-2, 56, 57, 69)
- 🏠 Burdened-gift CGT: Income Tax Act Arts. 88, 104 (debt treated as a transfer)
- 🧾 Korea NTS Hometax gift-tax simulation · tax computation flow
- 🗓️ Verified 2026-07-11 · Based on 2026 law
※ This is a reference estimate. The burdened-gift CGT omits long-term holding deductions, multi-home surcharges, and expenses, so it is an approximation. Confirm actual amounts with Korea's Hometax simulation or a tax accountant. This is not tax advice.