🎁 Gift Tax Calculator

Gift Tax Exemption
Adult Child: 5000만원 (per 10 years)

Gift Amount

1.0억원

Exemption

5000만원

Taxable

5000만원

Gift Tax

485만원

📊 Tax Calculation Details

Gift Amount100,000,000
(-) Exemption-50,000,000
Taxable Amount50,000,000
Tax (10%)5,000,000
(-) Filing Credit (3%)-150,000
Gift Tax Due4,850,000

📈 Gift Tax Rates

Taxable AmountRateDeduction
0원 ~ 1.0억원10%0
1.0억원 ~ 5.0억원20%10,000,000
5.0억원 ~ 10.0억원30%60,000,000
10.0억원 ~ 30.0억원40%160,000,000
30.0억원 over50%460,000,000
🎁

Gift Tax Result

485만원

Gifting 1.0억원 to Adult Child

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Note

Gift tax must be filed within 3 months of the gift date. Consult a tax professional for accurate calculations.

What is Gift Tax?

Gift tax is levied when receiving property for free. Exemption limits vary by relationship, and gifts from the same person are cumulated over 10 years.

Gift Exemptions

RelationshipLimit (10 years)
Spouse600M KRW
Adult Child5,000M KRW
Minor Child2,000M KRW
Parent5,000M KRW
Other Relative1,000M KRW