Family tax benefits

Family in your home country can also qualify if the criteria are met. It is worth checking.

What to know

• Year-end settlement and comprehensive income tax returns allow personal deductions for dependants. See year-end-tax-settlement.
• Spouses, children and parents qualify if they meet age and income criteria.
• Family living abroad can sometimes qualify too — the key is documentary evidence.
• There are also itemised deductions for medical, education and donation costs.
• A separate child tax credit exists.

Exact criteria and amounts change annually. Check with 126 (National Tax Service).

Documents to prepare

• Proof of family relationship — home-country documents may need translation and an apostille. See apostille-documents.
• Remittance records — these can evidence that you support them. See remittance-guide.
• Medical and education receipts
• Alien registration card and passport

The process

1. Submit year-end settlement documents to your employer — usually early each year.
2. Check the data on Hometax (hometax.go.kr). See hometax-foreigners.
3. Submit documents yourself for anything missing.
4. If not going through an employer, file during the comprehensive income tax return period.
5. If you filed incorrectly, a correction claim can fix it. Ask 126.

Where to go

• 126 National Tax Service (foreign-language support available)
• Hometax www.hometax.go.kr
• Your local tax office
• Your company's HR or general affairs officer
• 1345 interpretation support

Questions people ask

Can I include family in my home country? Sometimes yes, where the criteria and evidence are met. Always check your own situation with 126.

How do I prepare the documents? Obtain a family relationship certificate at home and have it translated and apostilled. It takes time — start early.

I missed it last year. A correction claim can sometimes fix a past return. Ask 126.

Doesn't my employer handle it? Employers process only what you submit. Dependants must be declared by you.

Take care

Declaring dependants falsely leads to back tax and penalties later. Declare only where you genuinely support them and the criteria are met. Siblings both claiming the same parent is also a problem — coordinate with your family in advance.

Related

year-end-tax-settlement · hometax-foreigners · income-tax-basics · pension-family · apostille-documents

Source

National Tax Service www.nts.go.kr / As of 2026-08