Marriage & Childbirth Gift Deduction Calculator
Enter what the groom and bride each receive. We apply the KRW 50M basic deduction plus the KRW 100M combined marriage/childbirth deduction and compute tax on anything above it.
🚨 The two most common misconceptions
- 1.Marriage KRW 100M + childbirth KRW 100M is NOT KRW 200M. The combined lifetime cap is KRW 100M.
- 2.The KRW 300M couple figure is KRW 150M each. You cannot route it all to one person.
Couple-level result
Total gifted
3억원
Couple tax-free limit
3억원
최대 3억원
Total gift tax
0원
✅ Couple tax-free — Fully tax-free
Groom & bride inputs
Groom
Enter with the gift date to auto-validate the ±2-year window
Bride
Enter with the gift date to auto-validate the ±2-year window
Per-person result
Groom
Fully tax-freeTax-free limit
1억 5,000만원
Gift tax payable
0원
Headroom left 0원
Deductions applied
- Basic gift deduction− 5,000만원
Lineal ascendant → adult child, KRW 50M per 10 years
Used before 0원 · Remaining 5,000만원
- Marriage gift deductionCombined cap− 1억원
Within ±2 years of marriage registration · KRW 100M combined with childbirth
Used before 0원 · Remaining 1억원
- Childbirth gift deductionCombined capNot applied
Within 2 years of the child's birth · KRW 100M combined with marriage
Used before 0원 · Remaining 1억원
- 10-year cumulative gift value
- 1억 5,000만원
- Tax base
- 0원
- Gross tax
- 0원
- Gift tax payable
- 0원
Bride
Fully tax-freeTax-free limit
1억 5,000만원
Gift tax payable
0원
Headroom left 0원
Deductions applied
- Basic gift deduction− 5,000만원
Lineal ascendant → adult child, KRW 50M per 10 years
Used before 0원 · Remaining 5,000만원
- Marriage gift deductionCombined cap− 1억원
Within ±2 years of marriage registration · KRW 100M combined with childbirth
Used before 0원 · Remaining 1억원
- Childbirth gift deductionCombined capNot applied
Within 2 years of the child's birth · KRW 100M combined with marriage
Used before 0원 · Remaining 1억원
- 10-year cumulative gift value
- 1억 5,000만원
- Tax base
- 0원
- Gross tax
- 0원
- Gift tax payable
- 0원
Need a tax accountant?
Splitting gifts over time, encumbered gifts, and generation-skipping surcharges can change the tax materially. Confirm with a professional before filing.
Statutory basis
- 💵 기본 증여재산공제 5,000만원 — 상증법 제53조 (10년 합산)
- 💍 혼인·출산 통합 공제 1억원 — 상증법 제53조의2
- 👤 인별 최대 비과세 1억 5,000만원
- 👫 부부합산 최대 비과세 3억원 (인별 한도의 합)
- 📈 증여세 세율 10%(1억 이하) ~ 50%(30억 초과) — 상증법 제26조
- 👴 세대생략 할증 30% — 상증법 제57조 · 신고세액공제 3% — 제69조
※ 2026년 기준 · 마지막 검증 2026-08-24 · 참고용 추정치입니다.
Guide · FAQ · bal.pe.kr 도구 모음
공제 요건·신고 절차 상세는 Guide, 자주 묻는 질문은 FAQ, 법령 출처·운영 정보는 About 참조. 마지막 업데이트 2026-08-24.