Marriage Tax Credit Eligibility & Refund Checker

If you registered your marriage in 2024–2026, enter the year and each spouse's income to check eligibility and your estimated credit.

Marriage deadline D-172Register your marriage by 2026-12-31 to receive the credit for the last time.

💍 Marriage & Income Details

🧑 You

Leave blank if unknown · treated as full credit if ≥ ₩500,000

🧑‍🤝‍🧑 Spouse

Leave blank if unknown · treated as full credit if ≥ ₩500,000

📋 Marriage Tax Credit Result

Eligible

Estimated credit (couple total)

1,000,000원

You

Full ₩500,000 credit

500,000원

Spouse

Full ₩500,000 credit

500,000원

The marriage tax credit is once-in-a-lifetime, up to ₩500,000 per spouse (₩1,000,000 per couple).

How & when to claim

  • Employees: claimed via year-end tax settlement (usually Jan–Feb of the following year) under the marriage tax credit line.

⚠️ Please note

  • · A tax credit only helps if you owe tax (computed tax). A spouse with no income gets ₩0.
  • · This is a once-in-a-lifetime credit. You cannot claim it again even after a remarriage.
  • · Only marriages registered by 2026-12-31 qualify; registrations in 2027 or later are not eligible under current rules.
  • · The credit reduces tax you owe within your computed tax; it is not refunded beyond the tax you actually owe.

Basis & sources

  • 📘 Program: Restriction of Special Taxation Act (marriage tax credit, added by the 2024 tax reform)
  • 🏛️ Ministry of Economy and Finance — 2024 tax reform (new marriage tax credit)
  • 🧾 National Tax Service — year-end settlement guide (marriage tax credit)

※ Results are reference estimates based on public materials; the actual credit and refund depend on your income, computed tax, and the tax authority's review.

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