Tax

Inheritance Deduction for Persons with Disabilities and Gift Tax Trust Special Provision (장애인 상속공제·증여세 신탁 특례): How to Apply, Amount & Eligibility (2026)

Inheritance deduction: life expectancy × KRW 10,000,000; when gifted property is placed in a trust, up to KRW 500,000,000 is excluded from the gift tax base

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: When a registered person with a disability (including national merit persons with injuries and severely ill persons unable to work) inherits, the number of years of life expectancy by sex and age × KRW 10,000,000 is deducted from the inheritance tax base. If gifted property is placed in a trust with a trust company and the person receives the profits, up to KRW 500,000,000 is excluded from the gift tax base.
Who is eligible: Heirs and donees who are registered persons with disabilities (persons with disabilities under tax law)
When to apply: When an inheritance or gift occurs
How to apply: Inheritance: file with the tax office within 6 months from the end of the month in which the inheritance began. Gift: file within 3 months from the end of the month in which the gift was received. National Tax Service counseling 126
Important notes: Strictly observe the filing deadlines (6 months for inheritance, 3 months for gifts). Check trust requirements and procedures with the tax office or trust company.
Note: Life expectancy is based on Statistics Korea's notice each December.

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

Inheritance Deduction for Persons with Disabilities and Gift Tax Trust Special Provision (장애인 상속공제·증여세 신탁 특례): who can receive it?

Heirs and donees who are registered persons with disabilities (persons with disabilities under tax law)

Inheritance Deduction for Persons with Disabilities and Gift Tax Trust Special Provision (장애인 상속공제·증여세 신탁 특례): how do I apply?

Inheritance: file with the tax office within 6 months from the end of the month in which the inheritance began. Gift: file within 3 months from the end of the month in which the gift was received. National Tax Service counseling 126

Inheritance Deduction for Persons with Disabilities and Gift Tax Trust Special Provision (장애인 상속공제·증여세 신탁 특례): how much will I receive?

When a registered person with a disability (including national merit persons with injuries and severely ill persons unable to work) inherits, the number of years of life expectancy by sex and age × KRW 10,000,000 is deducted from the inheritance tax base. If gifted property is placed in a trust with a trust company and the person receives the profits, up to KRW 500,000,000 is excluded from the gift tax base.

Inheritance Deduction for Persons with Disabilities and Gift Tax Trust Special Provision (장애인 상속공제·증여세 신탁 특례): when can I apply?

When an inheritance or gift occurs