South Korea's temporary marriage tax credit (2024–2026) — each spouse can claim a 500,000 KRW tax credit in the year of Korean marriage registration, up to 1,000,000 KRW per couple.
| Item | Criterion |
|---|---|
| Window | Korean registration date: Jan 1, 2024 – Dec 31, 2026 (first registration) |
| Who | Applies to: Korean residents filing year-end settlement or comprehensive income tax |
| Credit | Credit: 500,000 KRW per spouse, up to 1M KRW per couple |
| When | Claimed in: year-end settlement or comprehensive income return of the Korean registration year |
| Excluded | Not available for duplicate claims with the same spouse |
Disclaimer: This page summarizes Korea's 2026 Special Tax Treatment Control Act and Korean NTS public guidance for reference only. Korean tax law may change; actual credit depends on your Korean assessed tax, income type, and duplicate claims. Before acting, confirm with Korean Hometax, Korean NTS 126, or a licensed Korean tax accountant. This site is a privately operated information resource not affiliated with the Korean NTS.
Korea's marriage tax credit is a temporary policy introduced in the 2024 tax-law revision to address low fertility. Couples who register a Korean marriage between January 1, 2024 and December 31, 2026 each receive a 500,000 KRW tax credit (up to 1M KRW per couple) on the year of registration.
Because it is a tax credit (deducted directly from assessed Korean tax), the amount is the same regardless of income level. The credit cannot exceed your assessed tax — unused credit is not refunded. If only one spouse has Korean income, only 500,000 KRW is available.
1. Register Korean marriage via Gov.kr or your ward/community office.
2. On the Korean year-end settlement (employees) or comprehensive return (self-employed), check the marriage tax credit box.
3. Korean Hometax auto-imports registration data; enter your spouse's Korean resident number to apply.
4. If missed, file a Korean amended return within 5 years to recover.
Under current Korean law (2024–2026 window), only registrations through Dec 31, 2026 qualify. Track Korean legislative changes for possible extension.
Yes. The credit is based on the Korean registration date, not the ceremony date.
The law as written applies to Korean marriage registration, but a couple cannot claim the same credit twice for the same event. Ask the Korean NTS 126 for ambiguous cases.
No — Korean tax credits cannot exceed your assessed tax. The excess is not refunded.
Yes. Each spouse files the credit on their own Korean return. One claim does not propagate to the other.
Korea's temporary marriage tax credit, introduced in the 2024 Korean tax-law revision, applies to couples who register a Korean marriage between Jan 1, 2024 and Dec 31, 2026. Each spouse receives a 500,000 KRW tax credit; up to 1,000,000 KRW per couple.
As a Korean tax credit (vs deduction), the amount is independent of income or tax bracket, subject only to the spouse's own assessed tax ceiling. Unused credit is not refundable.
Claim it via Korean year-end settlement (employees) or comprehensive income return (self-employed) in the year of Korean registration. Missed claims can be recovered via Korean amended-return filings within 5 years.