Tax

Individual Consumption Tax Exemption for Passenger Cars Exclusively for Persons with Disabilities (Up to KRW 5,000,000, 개별소비세 면제): How to Apply, Amount & Eligibility (2026)

Individual consumption tax exemption when a person with a severe disability buys a passenger car (1 car per person, up to KRW 5,000,000)

This page is a translation of the Korean original and is for reference only. The official Korean guidance is the authoritative source for amounts and conditions, so be sure to confirm on the official website before applying. View Korean original (한국어)

Benefit: Individual consumption tax is exempt for passenger cars purchased in the name of a person with a severe disability or co-owned with a spouse, lineal ascendant or descendant, sibling, or spouse of a lineal descendant living in the same household (1 car per person with a disability, up to KRW 5,000,000).
Who is eligible: Persons with severe disabilities (formerly grade 1-3 level) and those buying a new car co-owned with a family member in the same household
When to apply: When buying a new car
How to apply: Apply at the dealership or sales office when buying a new car. National Tax Service counseling 126
Important notes: Prepare the disability certification documents before purchase. Limited to 1 car per person.
Note: Applies only to new car purchases. Separate from the acquisition tax and automobile tax exemptions.

Go to the official guide →

Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.

Frequently asked questions

Individual Consumption Tax Exemption for Passenger Cars Exclusively for Persons with Disabilities (Up to KRW 5,000,000, 개별소비세 면제): who can receive it?

Persons with severe disabilities (formerly grade 1-3 level) and those buying a new car co-owned with a family member in the same household

Individual Consumption Tax Exemption for Passenger Cars Exclusively for Persons with Disabilities (Up to KRW 5,000,000, 개별소비세 면제): how do I apply?

Apply at the dealership or sales office when buying a new car. National Tax Service counseling 126

Individual Consumption Tax Exemption for Passenger Cars Exclusively for Persons with Disabilities (Up to KRW 5,000,000, 개별소비세 면제): how much will I receive?

Individual consumption tax is exempt for passenger cars purchased in the name of a person with a severe disability or co-owned with a spouse, lineal ascendant or descendant, sibling, or spouse of a lineal descendant living in the same household (1 car per person with a disability, up to KRW 5,000,000).

Individual Consumption Tax Exemption for Passenger Cars Exclusively for Persons with Disabilities (Up to KRW 5,000,000, 개별소비세 면제): when can I apply?

When buying a new car