Tax

Marriage and Childbirth Gift Property Deduction (up to KRW 100,000,000) (혼인·출산 증여재산공제): How to Apply, Amount & Eligibility (2026)

When receiving gifts from direct ascendants, an additional deduction of up to KRW 100,000,000 for marriage and childbirth combined, separate from the general deduction

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 gifts from Jan 1, 2024: for property received from direct ascendants (parents, grandparents), if received within 2 years before or after the marriage registration date (based on the marriage relation certificate) or within 2 years from the date of birth or adoption, a KRW 100,000,000 deduction applies separately from the existing KRW 50,000,000 deduction (the combined marriage and childbirth limit is KRW 100,000,000, regardless of birth order of children). In effect, adult children can receive up to KRW 150,000,000 with no gift tax.
Who is eligible: Residents who received gifts from direct ascendants in the period before and after marriage or childbirth (adoption)
When to apply: File within 3 months from the end of the month in which the gift date falls
How to apply: Attach the marriage relation certificate and family relation certificate when filing gift tax on Hometax
Important notes: Gifts within 2 years before or after marriage and 2 years after childbirth; file gift tax within 3 months
Note: The deduction limit is per recipient for a lifetime. Both bride and groom can each claim it. If the marriage is void or annulled, special rules apply for return and amended returns. The 2026 government proposal's conversion of the marriage and childbirth tax credit to financial support is an income tax matter and separate from the gift deduction.

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

Marriage and Childbirth Gift Property Deduction (up to KRW 100,000,000) (혼인·출산 증여재산공제): who can receive it?

Residents who received gifts from direct ascendants in the period before and after marriage or childbirth (adoption)

Marriage and Childbirth Gift Property Deduction (up to KRW 100,000,000) (혼인·출산 증여재산공제): how do I apply?

Attach the marriage relation certificate and family relation certificate when filing gift tax on Hometax

Marriage and Childbirth Gift Property Deduction (up to KRW 100,000,000) (혼인·출산 증여재산공제): how much will I receive?

For gifts from Jan 1, 2024: for property received from direct ascendants (parents, grandparents), if received within 2 years before or after the marriage registration date (based on the marriage relation certificate) or within 2 years from the date of birth or adoption, a KRW 100,000,000 deduction applies separately from the existing KRW 50,000,000 deduction (the combined marriage and childbirth limit is KRW 100,000,000, regardless of birth order of children). In effect, adult children can receive up to KRW 150,000,000 with no gift tax.

Marriage and Childbirth Gift Property Deduction (up to KRW 100,000,000) (혼인·출산 증여재산공제): when can I apply?

File within 3 months from the end of the month in which the gift date falls