Korea Payroll & Tax API › gift-tax

South Korea gift tax (jeungyeose) on a gift received

South Korea gift tax (jeungyeose) on a gift received: relationship deduction (spouse 600M, parent to adult child 50M, to minor 20M, other relatives 10M), 10-year aggregation, marriage/childbirth deduction, 10-50% progressive rates, generation-skipping surcharge and the 3% on-time filing credit.

Price: $0.10 USDC per call over REST (x402 on Base, no API key). MCP: paid-only — the MCP tool returns payment instructions. Basis year: 2026.

Input

Field	Type	Required	Description
`amount`	number	yes	Value of this gift (KRW)
`donor`	spouse \| lineal_ascendant \| lineal_descendant \| other_relative \| unrelated		Who gives: spouse, lineal_ascendant (parent or grandparent; default), lineal_descendant (child gives to parent), other_relative (within 6th degree by blood / 4th by marriage, incl. son- or daughter-in-law), unrelated
`recipientMinor`	boolean		Recipient is a minor (deduction 20M instead of 50M from a lineal ascendant); default false
`priorGifts10y`	number		Gifts already received from the same donor in the previous 10 years (both parents count as one donor); assumed to have used the same relationship deduction (KRW)
`marriageBirthDeduction`	number		Marriage/childbirth deduction to claim, lifetime cap 100M combined, lineal_ascendant only (KRW)
`generationSkipping`	boolean		Gift from a grandparent to a grandchild while the parent is alive (30% surcharge, 40% for a minor receiving over 2 billion); default false
`filedOnTime`	boolean		Filed within 3 months after the end of the gift month (3% credit); default true

Example request

curl -X POST https://api.kkuldogu.com/v1/gift-tax -H "content-type: application/json" \
  -d '{"amount":150000000,"donor":"lineal_ascendant"}'

Without payment this returns 402 with x402 payment requirements; an x402 client pays $0.10 USDC and retries.

Example response

{
  "basisYear": 2026,
  "currency": "KRW",
  "disclaimer": "For reference only, not legal, tax or financial advice. Computed from South Korean statutes and standard formulas as of 2026; reliefs, exemptions and special cases not shown in the result are not modeled, and rules may have changed. Confirm with the relevant office, court, lender or a professional before acting.",
  "source": "https://kkuldogu.com",
  "tool": "gift-tax",
  "input": {
    "amount": 150000000,
    "donor": "lineal_ascendant"
  },
  "result": {
    "tax": 9700000,
    "aggregatedGifts": 150000000,
    "deduction": 50000000,
    "relationshipDeductionLimit": 50000000,
    "taxBase": 100000000,
    "computedTax": 10000000,
    "generationSkippingSurcharge": 0,
    "priorGiftTaxCredit": 0,
    "filingCredit": 300000,
    "netReceived": 140300000
  }
}

For reference only, not legal or tax advice. Uses official 2026 Korean rates and the same formulas as the kkuldogu.com calculators; actual payroll, NHIS/NPS notices and tax settlement can differ. · Calculators for people (Korean): kkuldogu.com · API home · llms.txt · OpenAPI