Country tax profile · 2026
South Korea inheritance tax
How South Korea taxes inheritance
Inheritance and gift tax progressive from 10% to 50% Spouse and lineal-descendant deductions apply; no separate estate tax exists beyond inheritance tax.
Compiled by MyNomadWorld for South Korea and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How South Korea compares
141 of 197 countries we track have no inheritance or estate tax. South Korea is not one of them.
Who is a tax resident of South Korea?
Domicile in Korea, or residence in Korea for 183 days or more in a tax year (new consecutive 183-day two-year rule from 1 Jan 2026).
Related South Korea taxes
Moving to South Korea?
Get matched with a vetted South Korea tax & immigration advisor who handles residency and the exit from your current country.
See advisors →South Korea inheritance tax FAQ
What is the inheritance tax rate in South Korea?
Inheritance and gift tax progressive from 10% to 50% Spouse and lineal-descendant deductions apply; no separate estate tax exists beyond inheritance tax.