Inheritance Tax Calculator
Calculate Korean inheritance tax instantly using the latest 2026 tax rates and deduction rules.
Enter the total value of the inherited estate in Korean won.
Spouse deduction: min ₩500M ~ max ₩3B. Enter 0 if no spouse deduction applies.
Enter the number of children among the heirs.
Children under age 19. Cannot exceed the total number of children.
Number of dependent parents aged 65 or older among the heirs.
Number of disabled persons among the heirs.
Tax Due
No tax due
- Taxable Amount
- 0KRW
- Tax Rate
- 0%
- Progressive Deduction
- 0KRW
- Voluntary Filing Deduction
- 0KRW
- Effective Rate
- 0.00%
- Lump-sum deduction of ₩500M applied
- Estate is within the deduction limit — no tax due.
What is Korean Inheritance Tax?
Korean inheritance tax applies when you inherit assets from the deceased. As of 2026, a lump-sum deduction of ₩500 million means estates under ₩500M are tax-free. Spouses can claim an additional deduction of up to ₩3 billion. Personal deductions for children, minors, elderly parents, and disabled heirs are compared against the lump-sum and the higher amount is applied.
Inheritance Tax Deduction Limits (2026)
| Deduction Item | Amount |
|---|---|
| Lump-sum deduction | 500,000,000 KRW |
| Basic deduction | 200,000,000 KRW |
| Per child | 50,000,000 KRW |
| Per minor child (avg. basis) | 100,000,000 KRW |
| Per elderly parent (65+) | 50,000,000 KRW |
| Per disabled heir (avg. basis) | 300,000,000 KRW |
| Spouse (min ~ max) | 500,000,000 KRW ~ 3,000,000,000 KRW |
| Voluntary filing (3% of calculated tax) | 3% |
Frequently Asked Questions
- Which applies — lump-sum or personal deductions?
- Whichever is larger between the lump-sum deduction (₩500M) and the sum of personal deductions (₩200M basic + per child/minor/elderly/disabled) is automatically applied. Generally, more heirs means personal deductions are more favorable.
- How is the spouse deduction calculated?
- The spouse deduction is based on the actual amount the spouse inherits, with a minimum of ₩500M and a maximum of ₩3B. Enter the applicable amount directly in the calculator.
- What is the voluntary filing deduction?
- Filing your inheritance tax return within 6 months of the date of inheritance qualifies you for a 3% reduction on the calculated tax. Missing this deadline removes the deduction.
- Can I use this result for tax filing?
- This calculator is for reference only. Please consult a certified tax accountant or the Korean National Tax Service before filing. Actual tax amounts may vary based on your individual circumstances.
This calculator is for informational purposes only and has no legal effect. Actual tax amounts may differ based on individual circumstances and legal interpretations. Please consult a qualified tax professional.