Gift Tax Calculator (증여세)
Enter the gift amount and relationship to instantly calculate gift tax, reflecting deductions by relationship, progressive rates, and the voluntary filing credit.
Gift Details
Your input stays in your browser and is never sent to a server. Verify in DevTools Network tab.
Estimated Gift Tax (증여세)
Inheritance & Gift Tax Act rates applied · Sources머니플(Moneyple)의 증여세 계산기는 증여재산공제와 10~50% 누진세율, 신고세액공제 3%를 반영해 증여세를 계산한다.
What This Number Means
증여세는 증여받은 재산에서 관계별 공제액을 빼고 누진세율(10~50%)을 적용해 산출한다. 자녀에게 2억원을 증여하면 공제 5,000만원을 빼고 과세표준 1.5억원에 세율을 적용한다.
3 Common Mistakes People Make Here
- 증여세 공제가 매년 적용된다고 생각한다 — 10년간 합산이다. 10년 전 증여분부터 누적된다.
- 부모에게서 생활비를 받는 것도 증여라고 생각한다 — 사회통념상 인정되는 생활비·교육비는 비과세다.
- 신고세액공제를 모른다 — 자진 신고하면 산출세액의 3%를 깎아준다.
자녀에게 증여 시 10년 합산 5,000만원까지 공제 — 그래서 10년 단위 분산 증여가 절세 전략이 된다.
머니플(Moneyple) · Formulas and rates verified by humans; commentary drafted with AI assistance and reviewed by the operator
How is gift tax calculated?
Gift tax is calculated by applying progressive rates to the tax base, which is the gift amount minus the relationship-based gift deduction (증여재산공제). Deductions are: spouse 6억 KRW, lineal adult 5,000만 KRW, lineal minor 2,000만 KRW, other relatives 1,000만 KRW (Inheritance and Gift Tax Act, Art. 53). Rates range from 10% to 50% across five brackets (Art. 56).
Formula — Tax base = Gift amount − Gift deduction
Computed tax = Tax base x Rate − Progressive deduction
Tax due = Computed tax − Filing credit (3%, when filed on time)
| Tax Base | Rate | Progressive Deduction |
|---|---|---|
| 1억 KRW or below | 10% | — |
| 5억 KRW or below | 20% | 10,000,000원 |
| 10억 KRW or below | 30% | 60,000,000원 |
| 30억 KRW or below | 40% | 160,000,000원 |
| Over 30억 KRW | 50% | 460,000,000원 |
Let's check with examples. If an adult child receives 100M KRW from a parent, deducting the 50M KRW exemption leaves a 50M KRW tax base. At the 10% rate, computed tax is 5M KRW; with the 3% filing credit (150K KRW), the tax due is 4.85M KRW. If a spouse receives 1B KRW, deducting 600M KRW leaves 400M KRW; at 20% minus 10M KRW progressive deduction, computed tax is 70M KRW, and after the 2.1M KRW filing credit, 67.9M KRW is due. For a 50M KRW gift to a minor child, the 20M KRW deduction leaves 30M KRW at 10% = 3M KRW, or 2.91M KRW after the filing credit.
The progressive deduction is a smoothing mechanism that prevents tax from jumping sharply at bracket boundaries. For example, at a 100M KRW tax base, both the 10% bracket (10M KRW) and the 20% formula (20M − 10M progressive deduction = 10M KRW) yield the same result. So crossing a bracket boundary by a small amount does not cause a sudden tax spike.
Two key points to watch. First, the gift deduction is a 10-year cumulative limit. Gifts from the same person (lineal ascendants include their spouses) within 10 years are aggregated and recalculated, so prior gifts can increase tax beyond this result. Second, gift tax is calculated per recipient. The total tax changes depending on how many people receive the gift. Additionally, generation-skipping surcharge (30%), startup/family business succession special provisions, and fair market valuation of real estate and stocks are not reflected in this calculator.
This calculator provides a reference estimate only based on the Inheritance and Gift Tax Act and has no legal effect. Actual tax may differ significantly due to prior gift aggregation, asset valuation, and special provisions. Verify with HomeTax or a tax professional before filing. Sources for applied deductions and rates are available on the rates and sources page.
Frequently Asked Questions
Q. How much gift tax will I owe?
Gift tax is calculated by applying 10-50% progressive rates to the tax base (gift amount minus the relationship-based deduction). For example, if an adult child receives 100M KRW from a parent, the 50M deduction leaves a 50M tax base; 10% rate yields 5M computed tax. With voluntary filing, the 3% credit reduces it to 4.85M KRW.
Q. How much is the gift deduction by relationship?
Spouse: 600M KRW; lineal adult: 50M KRW; lineal minor: 20M KRW; other relatives (within 6th-degree blood or 4th-degree in-law): 10M KRW (Art. 53). This deduction is not one-time -- it is a cumulative limit over 10 years.
Q. What if I received other gifts within the past 10 years?
Gifts from the same person within 10 years are aggregated and recalculated. For lineal ascendants, their spouses (e.g., both father and mother) are treated as the same person. The deduction limit can only be used once over 10 years, so if you already used the 50M deduction 5 years ago, no deduction remains for the current gift. This calculator handles a single gift only -- aggregate if prior gifts exist.
Q. Is the 3% filing credit applied automatically?
No. It is only available when you file voluntarily within the deadline. The gift tax filing deadline is within 3 months from the end of the month in which the gift was made. Missing this deadline not only forfeits the 3% credit but also incurs failure-to-file and late-payment penalties. You can uncheck the box in the calculator to see the amount without the credit.
Q. Who pays gift tax?
The donee (recipient) pays. Gift tax is calculated separately per recipient. This is why the total tax differs depending on whether you give 100M KRW to one child versus 50M KRW each to two children. However, splitting is not always beneficial and must be weighed against the 10-year aggregation rule.
Q. What can't this calculator account for?
It does not reflect the 30% generation-skipping surcharge (grandparent to grandchild), startup fund and family business succession special provisions, fair market valuation of real estate and stocks, or installment payment options. Since valuation methods vary by asset type and can significantly change the actual tax, consulting a tax professional is recommended for large gifts.