Tax & Tax Saving

Child Stock Gift Calculator

Plan the timing and amounts of gifts using the 10-year gift deduction limit, and calculate the gift tax.

Calculated in your browser only · inputs are not savedChecking tax law basis

Gift tax calculator for stocks given to children

Enter values and press Calculate gift plan

Gifts to children

Early, in portions, and with filing

The gift deduction renews every 10 years. If you give KRW 20 million at birth, KRW 20 million at age 10, KRW 50 million at age 20 and KRW 50 million at age 30, you can give KRW 140 million with no gift tax, and the returns that grow in the meantime belong to the child.

Enter age
Enter your child's current age and it calculates the deduction limits available in 10-year cycles from now.
Investment return
Assuming the gifted money is invested in an account in the child's name, it calculates the amount at the target age.
Filing
Even when within the deduction limit, filing a gift tax return makes it easier to prove the source of funds later.

How gift tax is calculated

Tax base = gifted property + gifts from the same person within 10 years − gift deduction Tax payable = (tax base × tax rate − progressive deduction) × (1 − 3% filing tax credit)

FAQ

If I give KRW 20 million to a minor child, do I have to file?

There is no tax to pay because it is within the deduction limit, but it is a good idea to file. Later, when the child buys a home or builds a large asset with that money and its gains, you can prove the source of funds.

Is the growth after the gift taxed too?

Gift tax is determined on the amount at the time of the gift, and the gains that later arise in the child's account are the child's income. However, if the child's name is only borrowed and the parents actually manage and use the account, it may be treated as property held in a borrowed name.

Is it different if a grandfather gives to a grandchild?

The lineal ascendant deduction has the same 10-year limit for parents and grandparents combined. For gifts that skip a generation, a 30% surcharge (40% for minors when the amount exceeds KRW 2 billion) is added to the calculated tax.

Results are estimates based on your inputs and simplified assumptions, and are for reference only, not a basis for investment decisions.