Inheritance Tax Saving Calculator

Inheritance Tax Saving Calculator helps estimate Korea-related gift, inheritance, transfer, or deduction scenarios in English.

Inheritance tax saving inputs

Optimal final tax

₩0

Taxable amount ₩0 after deductions.

Maximum saving

₩6,651,428

Saving rate 100.0%.

Basic-strategy tax

₩6,651,428

Tax before selecting the best saving strategy.

Pre-gift tax saving

₩6,651,428

₩700,000,000 simulated gifts.

Runs the Korean inheritance-tax saving simulator with the same estate aggregation, debts and funeral expense deduction, spouse deduction, personal deductions, co-residence housing deduction, family-business deduction, filing credit, pre-gift simulation, and installment plan. This English calculator calls the same pure tax calculation function used by the Korean page. Inputs and labels are translated; the formula is not replaced by a generic value-times-rate stub.

Related calculators

Inheritance tax saving calculator

This page translates the Korean inheritance tax saving simulator and keeps the same estate, deduction, spouse, co-residence, family business, filing credit, pre-gift, and installment rules.

Estate and deductions

The model starts with real estate, financial assets, other assets, debts, funeral expenses, and prior gifts added back to the taxable estate. It then compares basic and personal deductions with the lump-sum deduction.

Core deductions include the KRW 200 million basic deduction, KRW 50 million child deduction per child, KRW 500 million lump-sum deduction, KRW 50 million elderly deduction, minor child deduction of KRW 10 million per remaining year until age 19, and disabled deduction based on life expectancy.

Spouse and special deductions

The spouse deduction is a key variable. The Korean simulation includes a minimum KRW 500 million spouse deduction and a maximum KRW 3 billion spouse deduction, depending on actual spouse inheritance and statutory limits.

Financial asset inheritance deduction is capped at KRW 200 million, co-residence housing deduction can reach KRW 600 million, and family business succession deduction can reach KRW 30 billion, KRW 40 billion, or KRW 60 billion depending on business history.

Rates, filing credit, and pre-gifts

Inheritance tax brackets are 10, 20, 30, 40, and 50 percent with progressive deductions of KRW 0, KRW 10 million, KRW 60 million, KRW 160 million, and KRW 460 million. Self-filing credit is modeled at 3 percent.

The pre-gift simulation considers gift exemptions such as KRW 600 million for spouse gifts, KRW 50 million for adult children, KRW 20 million for minor children, KRW 10 million for other relatives, and the KRW 100 million marriage and childbirth extra deduction. Gifts to heirs within 10 years and to non-heirs within 5 years can be added back.