- Benefit
- KRW 500,000 per resident who registered a marriage in 2024-2026 is deducted from the calculated tax under comprehensive income tax and year-end tax settlement for the year of marriage registration. Once per lifetime, regardless of first marriage, remarriage or age. Whether it will be extended to marriage registrations from 2027 onward could not be confirmed.
- Who is eligible
- Earned or business income earners (each spouse) who registered a marriage in 2024-2026
- When to apply
- Year-end tax settlement in the year of marriage registration (February of the following year) or May comprehensive income tax filing; amended return request within 5 years
- How to apply
- Hometax (hometax.go.kr) year-end tax settlement or comprehensive income tax filing, or submit documents for the company's year-end tax settlement
- Important notes
- Only applies to marriages registered by the end of the year. If not claimed, an amended return request can be made (within 5 years)
- Note
- If your tax amount is small, the credit cannot be refunded beyond the determined tax amount (limited to the determined tax). Those who married in 2024-2025 can also claim retroactively through an amended return request.
Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.