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Non-Resident Decedent Korean Inheritance Tax Calculator

For overseas Koreans and other non-residents whose estate includes Korean assets — when the decedent was a non-resident, only the 200M KRW basic deduction applies (no spousal, lump-sum, or financial-asset deduction).

Also available in 한국어

Calculator inputs
The amounts you entered are included in the link. Anyone with the link sees the same result.
Inheritance tax due (after credit)
174,600,000원
1억 7천 4백 6십만원
Taxable base
800,000,000원
Effective tax rate
17.46%

How it was calculated

  1. 01Only the basic deduction applies (others excluded)

    The lump-sum deduction (500M, Art. 21), spousal deduction (Art. 19) and financial-asset deduction (Art. 22) all require the death to occur while the decedent was a Korean tax resident — for a non-resident decedent only the 200M KRW basic deduction applies

    Basis: 상속세 및 증여세법 제18조

  2. 02Inheritance tax (rate 30%)

    800,000,000 × 30% − progressive deduction 60,000,000

    Basis: 상속세 및 증여세법 제26조 (10~50% 초과누진)

    180,000,000원
  3. 03Early-filing tax credit

    180,000,000 × 3% (if filed within the statutory deadline)

    Basis: 상속세 및 증여세법 제69조 제1항

    5,400,000원

Reference simulation only, not tax advice. Verify with official sources before filing or paying.