Tax

Hometown Love Donation Tax Credit (고향사랑기부금 세액공제): How to Apply, Amount & Eligibility (2026)

Full credit (100/110) for KRW 100,000 or less, 40% for KRW 100,000-200,000, 15% for over KRW 200,000 (annual limit KRW 20,000,000)

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: For donations from Jan 1, 2026: 100/110 for KRW 100,000 or less, 40% for over KRW 100,000 up to KRW 200,000, and 15% for over KRW 200,000 up to KRW 20,000,000 (30% for special disaster areas). A separate 10% local income tax deduction is applied, so donating KRW 100,000 has the effect of a full refund. A return gift (up to 30% of the donation) is provided separately. The 2026 tax reform proposal suggests regional differentiation (e.g., 50% for the KRW 100,000-200,000 range outside the capital region) (before National Assembly deliberation).
Who is eligible: Comprehensive income tax or earned income tax payers (donating to a local government other than your residence)
When to apply: Donate any time during the year; the deduction is applied at year-end tax settlement (January-February)
How to apply: Donate online, e.g., via Hometown Love e-Eum (고향사랑e음, ilovegohyang.go.kr), then check in the simplified service
Important notes: Donations made by Dec 31 count toward that year's deduction
Note: You can only donate to local governments other than your own place of residence. Cannot be carried forward.

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

Hometown Love Donation Tax Credit (고향사랑기부금 세액공제): who can receive it?

Comprehensive income tax or earned income tax payers (donating to a local government other than your residence)

Hometown Love Donation Tax Credit (고향사랑기부금 세액공제): how do I apply?

Donate online, e.g., via Hometown Love e-Eum (고향사랑e음, ilovegohyang.go.kr), then check in the simplified service

Hometown Love Donation Tax Credit (고향사랑기부금 세액공제): how much will I receive?

For donations from Jan 1, 2026: 100/110 for KRW 100,000 or less, 40% for over KRW 100,000 up to KRW 200,000, and 15% for over KRW 200,000 up to KRW 20,000,000 (30% for special disaster areas). A separate 10% local income tax deduction is applied, so donating KRW 100,000 has the effect of a full refund. A return gift (up to 30% of the donation) is provided separately. The 2026 tax reform proposal suggests regional differentiation (e.g., 50% for the KRW 100,000-200,000 range outside the capital region) (before National Assembly deliberation).

Hometown Love Donation Tax Credit (고향사랑기부금 세액공제): when can I apply?

Donate any time during the year; the deduction is applied at year-end tax settlement (January-February)