Marriage and Childbirth Gift Deduction Calculator

What is the Marriage & Childbirth Gift Deduction Calculator?

This calculator estimates the special gift-tax exemption that a Korean resident can claim when receiving a gift from a lineal ascendant (parents or grandparents) around the time of marriage or the birth/adoption of a child. It also computes the resulting gift tax and how much the special deduction saves.

This calculator is based on Korean tax rules (Inheritance and Gift Tax Act, in force from 2 January 2026). Article 53-2 grants a combined KRW 100 million special exemption for marriage and childbirth gifts, which is entirely separate from the basic KRW 50 million lineal-ascendant exemption under Article 53. A single adult child can therefore receive up to KRW 150 million from parents free of gift tax.

Who needs this

• Couples about to marry who receive wedding or housing funds from parents
• New parents receiving childcare or housing support after a birth or adoption
• Anyone trying to use both marriage and childbirth gifts up to the shared limit
• Families where grandparents fund a grandchild (generation-skip surcharge applies)
• People checking the expected gift tax and savings before filing

Key rules for 2026

1. Combined limit of KRW 100 million (marriage + childbirth)

The marriage exemption and the childbirth exemption are not KRW 100 million each. Under Article 53-2(3) they share a single lifetime cap of KRW 100 million. If you use the full KRW 100 million at marriage, there is nothing left for a later childbirth gift; if you use only KRW 40 million at marriage, KRW 60 million remains for childbirth.

2. The two-year window

• Marriage: gifts received within 2 years before or after the marriage registration date (a 4-year window)
• Birth / adoption: gifts received within 2 years from the birth (or adoption) registration date
• Gifts outside the window cannot use the special exemption.

3. Separate from the basic exemption

The basic lineal-ascendant exemption is KRW 50 million over 10 years for an adult recipient (KRW 20 million for a minor) under Article 53(2). The marriage/childbirth exemption is applied on top of this, so an adult child can receive KRW 50 million + KRW 100 million = KRW 150 million with no gift tax.

4. Gift tax rate schedule (Article 26)

Tax base	Rate	Progressive deduction
Up to KRW 100 million	10%	-
KRW 100M – 500M	20%	KRW 10M
KRW 500M – 1B	30%	KRW 60M
KRW 1B – 3B	40%	KRW 160M
Over KRW 3B	50%	KRW 460M

Filing on time gives an additional 3% filing tax credit on the computed tax (Article 69). The 2024 proposal to cut the top rate to 40% was not enacted, so the five-bracket 10–50% schedule remains in force for 2026.

How to use it

Step 1: Choose the deduction type and donor

Pick marriage, childbirth, or both, and select the donor (parents or grandparents).
Grandparent gifts automatically add the 30% generation-skip surcharge.

Step 2: Enter the gift amount

Enter the value of the gift received in this transfer.
The Korean tool uses 10,000-won (manwon) units; here amounts are shown directly in KRW.

Step 3: Add prior deductions used (optional)

Enter any basic exemption used with the same ascendant in the last 10 years, and any marriage/childbirth exemption already used.
The remaining limits are applied accurately.

Step 4: Check the window and results

Enter the marriage/birth date and the gift date to test the two-year window.
You will see the deductions, computed tax, surcharge, filing credit, final tax, and the savings from the special exemption.

Worked examples

Newlyweds: parents give KRW 150 million

An adult child receives KRW 150 million from parents within 2 years of marriage registration. The KRW 50 million basic exemption and the KRW 100 million marriage exemption both apply, so the tax base becomes zero. Without the special exemption, a KRW 100 million tax base would have produced about KRW 9.7 million of gift tax — that entire amount is saved.

After childbirth: parents give KRW 200 million

Received within 2 years of the birth registration, KRW 200 million minus the KRW 50 million basic exemption and KRW 100 million childbirth exemption leaves a KRW 50 million tax base. The computed tax of KRW 5 million, less the 3% filing credit, is about KRW 4.85 million. Without the special exemption the tax would be about KRW 19.4 million, a saving of roughly KRW 14.55 million.

Caution: the shared KRW 100 million trap

Many couples who marry and have a child soon after try to claim both exemptions. But the combined cap is still KRW 100 million, not KRW 200 million. On a KRW 250 million gift, only the KRW 50 million basic exemption and KRW 100 million special exemption apply, leaving a KRW 100 million tax base and about KRW 9.7 million of tax.

Grandparent support: 30% generation-skip surcharge

Grandparents are lineal ascendants, so they also qualify for the marriage/childbirth exemption. However, a direct gift from grandparent to grandchild adds a 30% surcharge on the computed tax (Article 57). On a KRW 300 million marriage gift, the tax base is KRW 150 million, the computed tax KRW 20 million, plus a KRW 6 million surcharge, giving about KRW 25.22 million after the filing credit.

Frequently asked questions

Q. Can I combine marriage and childbirth for KRW 200 million?

A. No. The marriage and childbirth exemptions share a combined cap of KRW 100 million. The basic KRW 50 million exemption is separate, so an adult child can still receive up to KRW 150 million tax-free.

Q. Can the gift come before the wedding?

A. Yes. The marriage exemption covers gifts within 2 years before or after registration. But if you claim it early and do not marry within 2 years, you must file an amended return and interest is added.

Q. What if both sets of parents give KRW 100 million each?

A. The cap is per recipient, not per donor. A bride and groom each receiving from their own parents are separate recipients, so each may claim KRW 100 million. One person receiving from both families does not get KRW 200 million.

Q. Which gifts are excluded?

A. Certain deemed or presumed gifts (Article 4(1) items 4 and 5, and Article 4(2)) cannot use the special exemption. Gifts from non-ascendants such as a spouse or siblings also do not qualify.

Q. When is the gift tax return due?

A. Within 3 months from the end of the month in which the gift was received (Article 68). Filing on time gives a 3% filing tax credit on the computed tax.

Tips and cautions

Return relief: if an unavoidable event such as the death of a fiancé(e) occurs, returning the gift within 3 months of the end of that month is treated as if no gift was ever made.
Failed or void marriage: if you claim early and do not marry within 2 years, or the marriage is annulled, an amended return waives penalties but adds interest.
10-year aggregation: the basic exemption is aggregated over 10 years, so prior gift history must be entered for an accurate result.
Source of funds: even a tax-free gift is worth reporting to document the source of funds for a future home purchase.
Any asset type: the exemption applies to cash, real estate, and shares alike.

Estimate your marriage & childbirth gift deduction now

Enter the gift type and amount to see the applicable exemption and tax savings instantly.

This is a reference tool based on Korean 2026 tax rules. Confirm the details with a tax professional before filing.

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