{"content_id":"yx6po043ny","slug":"dependent-family-donation-tax-credit-2024-conditions","locale":"en","schema_type":"Article","category":"knowledge_base","category_name":"Knowledge Base","title":"2024 Donation Tax Credit Rules for Dependents","summary":"Donations made by a spouse or dependent may qualify for an employee's tax credit if the donor meets the income and other requirements for a basic deduction. However, political fund donations and employee stock ownership association donations may be deducted only by the person who made them.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"Injoys Editorial Team","url":"https://injoys.com/ko/about"},"key_points":["For a dependent's donation, first check whether the family member meets the income and other requirements for a basic deduction.","For returns filed on or after January 1, 2017, the basic deduction's age restriction does not apply to deductions for donations made by dependents.","Only political fund donations and employee stock ownership association donations made by the employee are eligible for a deduction.","In 2024, the basic tax credit rate for general donations and similar donations is 15% of the eligible amount, but the actual credit varies depending on the limit and calculated tax liability."],"content_markdown":"Donations made by a spouse or dependent can also be deducted through an employee's year-end tax settlement. However, the family member must meet the income and other requirements for basic deduction eligibility, and the donation must be an eligible type. Political contributions and employee stock ownership association donations can be deducted only by the person who made the donation.\n\nThe tax credit rates and limits in this article are based on donations made in 2024. For other tax years, check Article 59-4 of the Income Tax Act on the Korean Law Information Center and guidance from the National Tax Service.\n\n## Requirements for Deducting a Dependent's Donations\n\nA donation is not deductible simply because it was made by a dependent. You must first confirm whether that family member qualifies for the employee's basic deduction. The income requirement applies, but the basic deduction's age limit does not apply to donation tax credits. The exclusion of the age limit applies to filings made on or after January 1, 2017.\n\nIn principle, the basic deduction income threshold is total annual income of at most 1 million won. If the person has only wage and salary income, check whether their total gross salary is at most 5 million won. Income and total gross salary are different amounts, so if the person has income other than salary, their annual income must be reviewed separately. A spouse, parents, and adult children should also be assessed based on their relationship to the employee and their respective income requirements.\n\n## Deductibility by Donation Type\n\nWhether a donation made by a dependent can be deducted depends on the type of donation. As of 2024, donations made by dependents may be included under special donations and general donations. Statutory donations in previous guidance correspond to special donations, while designated donations correspond to general donations.\n\n| Donation type | Amount donated by a dependent | Typical recipient or nature |\n| --- | --- | --- |\n| Political contributions | Cannot be included in the employee's deduction | Political parties, supporters' associations, election commissions |\n| Employee stock ownership association donations | Cannot be included in the employee's deduction | Donations to employee stock ownership associations |\n| Special donations, formerly statutory donations | May be included if the requirements are met | Donations to the national government, local governments, and others |\n| General donations, formerly designated donations | May be included if the requirements are met | Donations to social welfare organizations, religious organizations, and others that meet certain requirements |\n\nEmployee stock ownership association donations are also subject to separate requirements for the person who made the donation. You must check whether the person is a member of the relevant association. Do not determine the type solely from the recipient's name. Check the classification shown on the receipt.\n\n## 2024 Tax Credit Rates and Limits\n\nFor donations made in 2024, the general donation tax credit rate is 15% when the eligible amount is at most 10 million won. A rate of 30% applies to the portion more than 10 million won and at most 30 million won. In 2024, a special rate of 40% applies to the portion more than 30 million won. Political contributions are calculated under separate rules and should not simply be added to amounts subject to these rates.\n\nThe limits must also be checked by donation type. The limit for an employee's special donations is based on the employee's entire earned income amount. The limit for general donations is calculated differently depending on whether donations to religious organizations are included. Simply applying 10% of earned income to donations to religious organizations and 30% to other general donations, then adding the results, may produce a figure that differs from the actual limit.\n\n## Calculation Example\n\nAssume that the full 2 million won in special donations made by a dependent is eligible for the tax credit. At the basic 2024 tax credit rate of 15%, the tax credit is 300,000 won. The calculation is 2 million won × 15% = 300,000 won. This example assumes that the limit and calculated tax are sufficient. The actual tax credit must be determined based on the total combined with other donations and the applicable limit.\n\n## Common Mistakes\n\nThe absence of an age limit does not mean that there is no income requirement. If a dependent exceeds the income threshold, that family member's donations cannot be included in the employee's deduction, regardless of age.\n\nSimply changing the name on a donation receipt to the spouse's name does not make the donation deductible. Check the actual donor and the donor information on the receipt. It is also advisable to compare filing details to prevent two family members from each claiming the same donation.\n\n## Receipts and Items to Check Before Filing\n\nCheck the donor, donation type, and donation year in the year-end tax settlement documents. You should also review the dependent's income requirements and whether another family member is claiming the deduction. If the information on the receipt differs from the actual donation, you can ask the recipient to correct it. For donations that do not appear in the simplified tax filing data, check the issued receipt and the National Tax Service guidance for the relevant tax year.","content_html":"\u003cp\u003eDonations made by a spouse or dependent can also be deducted through an employee's year-end tax settlement. However, the family member must meet the income and other requirements for basic deduction eligibility, and the donation must be an eligible type. Political contributions and employee stock ownership association donations can be deducted only by the person who made the donation.\u003c/p\u003e\n\u003cp\u003eThe tax credit rates and limits in this article are based on donations made in 2024. For other tax years, check Article 59-4 of the Income Tax Act on the Korean Law Information Center and guidance from the National Tax Service.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#requirements-for-deducting-a-dependents-donations\" class=\"anchor\" id=\"requirements-for-deducting-a-dependents-donations\"\u003e\u003c/a\u003eRequirements for Deducting a Dependent's Donations\u003c/h2\u003e\n\u003cp\u003eA donation is not deductible simply because it was made by a dependent. You must first confirm whether that family member qualifies for the employee's basic deduction. The income requirement applies, but the basic deduction's age limit does not apply to donation tax credits. The exclusion of the age limit applies to filings made on or after January 1, 2017.\u003c/p\u003e\n\u003cp\u003eIn principle, the basic deduction income threshold is total annual income of at most 1 million won. If the person has only wage and salary income, check whether their total gross salary is at most 5 million won. Income and total gross salary are different amounts, so if the person has income other than salary, their annual income must be reviewed separately. A spouse, parents, and adult children should also be assessed based on their relationship to the employee and their respective income requirements.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#deductibility-by-donation-type\" class=\"anchor\" id=\"deductibility-by-donation-type\"\u003e\u003c/a\u003eDeductibility by Donation Type\u003c/h2\u003e\n\u003cp\u003eWhether a donation made by a dependent can be deducted depends on the type of donation. As of 2024, donations made by dependents may be included under special donations and general donations. Statutory donations in previous guidance correspond to special donations, while designated donations correspond to general donations.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eDonation type\u003c/th\u003e\n\u003cth\u003eAmount donated by a dependent\u003c/th\u003e\n\u003cth\u003eTypical recipient or nature\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Donation type\"\u003ePolitical contributions\u003c/td\u003e\n\u003ctd data-label=\"Amount donated by a dependent\"\u003eCannot be included in the employee's deduction\u003c/td\u003e\n\u003ctd data-label=\"Typical recipient or nature\"\u003ePolitical parties, supporters' associations, election commissions\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Donation type\"\u003eEmployee stock ownership association donations\u003c/td\u003e\n\u003ctd data-label=\"Amount donated by a dependent\"\u003eCannot be included in the employee's deduction\u003c/td\u003e\n\u003ctd data-label=\"Typical recipient or nature\"\u003eDonations to employee stock ownership associations\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Donation type\"\u003eSpecial donations, formerly statutory donations\u003c/td\u003e\n\u003ctd data-label=\"Amount donated by a dependent\"\u003eMay be included if the requirements are met\u003c/td\u003e\n\u003ctd data-label=\"Typical recipient or nature\"\u003eDonations to the national government, local governments, and others\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Donation type\"\u003eGeneral donations, formerly designated donations\u003c/td\u003e\n\u003ctd data-label=\"Amount donated by a dependent\"\u003eMay be included if the requirements are met\u003c/td\u003e\n\u003ctd data-label=\"Typical recipient or nature\"\u003eDonations to social welfare organizations, religious organizations, and others that meet certain requirements\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eEmployee stock ownership association donations are also subject to separate requirements for the person who made the donation. You must check whether the person is a member of the relevant association. Do not determine the type solely from the recipient's name. Check the classification shown on the receipt.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#2024-tax-credit-rates-and-limits\" class=\"anchor\" id=\"2024-tax-credit-rates-and-limits\"\u003e\u003c/a\u003e2024 Tax Credit Rates and Limits\u003c/h2\u003e\n\u003cp\u003eFor donations made in 2024, the general donation tax credit rate is 15% when the eligible amount is at most 10 million won. A rate of 30% applies to the portion more than 10 million won and at most 30 million won. In 2024, a special rate of 40% applies to the portion more than 30 million won. Political contributions are calculated under separate rules and should not simply be added to amounts subject to these rates.\u003c/p\u003e\n\u003cp\u003eThe limits must also be checked by donation type. The limit for an employee's special donations is based on the employee's entire earned income amount. The limit for general donations is calculated differently depending on whether donations to religious organizations are included. Simply applying 10% of earned income to donations to religious organizations and 30% to other general donations, then adding the results, may produce a figure that differs from the actual limit.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#calculation-example\" class=\"anchor\" id=\"calculation-example\"\u003e\u003c/a\u003eCalculation Example\u003c/h2\u003e\n\u003cp\u003eAssume that the full 2 million won in special donations made by a dependent is eligible for the tax credit. At the basic 2024 tax credit rate of 15%, the tax credit is 300,000 won. The calculation is 2 million won × 15% = 300,000 won. This example assumes that the limit and calculated tax are sufficient. The actual tax credit must be determined based on the total combined with other donations and the applicable limit.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-mistakes\" class=\"anchor\" id=\"common-mistakes\"\u003e\u003c/a\u003eCommon Mistakes\u003c/h2\u003e\n\u003cp\u003eThe absence of an age limit does not mean that there is no income requirement. If a dependent exceeds the income threshold, that family member's donations cannot be included in the employee's deduction, regardless of age.\u003c/p\u003e\n\u003cp\u003eSimply changing the name on a donation receipt to the spouse's name does not make the donation deductible. Check the actual donor and the donor information on the receipt. It is also advisable to compare filing details to prevent two family members from each claiming the same donation.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#receipts-and-items-to-check-before-filing\" class=\"anchor\" id=\"receipts-and-items-to-check-before-filing\"\u003e\u003c/a\u003eReceipts and Items to Check Before Filing\u003c/h2\u003e\n\u003cp\u003eCheck the donor, donation type, and donation year in the year-end tax settlement documents. You should also review the dependent's income requirements and whether another family member is claiming the deduction. If the information on the receipt differs from the actual donation, you can ask the recipient to correct it. For donations that do not appear in the simplified tax filing data, check the issued receipt and the National Tax Service guidance for the relevant tax year.\u003c/p\u003e\n","tags":["Everyday Finance","Hometax","Taxes","Year-end tax settlement","Tax credit"],"faqs":[{"question":"Can I claim a deduction on my year-end tax settlement for donations made by my spouse?","answer":"Yes, if your spouse meets the requirements to qualify for the basic deduction, including those related to income, and the type of donation allows amounts paid by dependents to be included. Political contributions and employee stock ownership association contributions cannot be included."},{"question":"Are donations made by elderly parents or adult children also deductible?","answer":"The age limit for the basic deduction does not apply to donation deductions. However, the other requirements, including those related to family relationships and income, must be met."},{"question":"Can I not claim a donation deduction if my dependent has earned income?","answer":"Having earned income alone does not disqualify the dependent. If the dependent has only earned income, check whether their total salary is 5 million won or less. If they also have other income, you must check the limit for their total annual income amount."},{"question":"Can I also include donations made by a dependent to a religious organization?","answer":"They may be included if they qualify as general donations and the dependent meets the requirements. However, donations to religious organizations are subject to a separate deduction limit calculation, so check the type shown on the receipt."},{"question":"Can an employee claim a deduction for political contributions made in a family member's name?","answer":"No. Political contributions are deductible only by the person who made the contribution."},{"question":"What should I do if the name on a donation receipt is incorrect?","answer":"First, compare the actual donor's information with the information on the receipt. If they do not match, you can ask the organization that issued the receipt to correct it."}],"sources":[{"url":"https://www.law.go.kr/법령/소득세법","title":"National Law Information Center, Article 59-4 of the Income Tax Act","type":"source"},{"url":"https://www.nts.go.kr/","title":"National Tax Service Year-End Tax Settlement Guide","type":"source"}],"images":[{"id":1511,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjIxOTksInB1ciI6ImJsb2JfaWQifX0=--c714785fadbac5619f8f4ac4db6b8d0d9a14156e/ai-9186e471.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"세무 상담 창구에서 서류를 살펴보며 한 장을 따로 놓는 여성과 자료를 가리키는 상담원","caption":"부양가족의 기부금을 공제받으려면 먼저 기본공제대상자 요건을 확인해야 합니다.","description":null},"en":{"alt":"A woman reviews paperwork and sets one sheet aside as a tax adviser points to a document.","caption":"Check whether a dependent meets the basic deduction requirements before claiming their donations.","description":null},"ja":{"alt":"税務相談の窓口で書類を確認し、1枚を脇に置く女性と、資料を指さす相談員","caption":"扶養家族の寄付金を控除する前に、基本控除の対象者に該当するか確認しましょう。","description":null},"es":{"alt":"Una mujer revisa documentos y aparta una hoja mientras un asesor fiscal señala un formulario.","caption":"Antes de deducir donaciones de un familiar a cargo, comprueba si cumple los requisitos de la deducción básica.","description":null},"id":{"alt":"Seorang perempuan memeriksa berkas dan menyisihkan satu lembar saat petugas pajak menunjuk dokumen.","caption":"Periksa dulu apakah tanggungan memenuhi syarat pengurangan dasar sebelum mengklaim donasinya.","description":null},"pt":{"alt":"Uma mulher examina documentos e separa uma folha enquanto um consultor fiscal aponta para um formulário.","caption":"Antes de deduzir doações de um dependente, verifique se ele cumpre os requisitos da dedução básica.","description":null},"zh-hant":{"alt":"女子在稅務諮詢櫃檯查看文件，將一張紙分開放置，諮詢人員指著資料。","caption":"申報受扶養家屬的捐款扣抵前，應先確認其是否符合基本扣除資格。","description":null},"de":{"alt":"Eine Frau prüft Unterlagen und legt ein Blatt beiseite, während eine Steuerberatungsperson auf ein Formular zeigt.","caption":"Vor dem Abzug von Spenden eines Angehörigen sind dessen Voraussetzungen für den Grundabzug zu prüfen.","description":null}}},{"id":1512,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjIyMDUsInB1ciI6ImJsb2JfaWQifX0=--5b5167775867ecc4d0dbf9c78a50cb67886d985e/ai-415a0440.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"두 남매가 연말정산 서류를 비교하며 한 명은 펜으로 표시하고 다른 한 명은 서류를 가리킨다.","caption":"부양가족의 기부금은 기본공제 요건을 확인하고 중복 공제를 피해야 합니다.","description":null},"en":{"alt":"Two siblings compare tax worksheets; one marks a sheet with a pen while the other points to a second sheet.","caption":"Check whether a dependent qualifies for the basic deduction and avoid claiming the same donation twice.","description":null},"ja":{"alt":"きょうだい二人が年末調整の書類を見比べ、一人はペンで印を付け、もう一人は別の書類を指している。","caption":"扶養家族の寄付金は基本控除の要件を確認し、重複して控除しないようにしましょう。","description":null},"es":{"alt":"Dos hermanos comparan formularios fiscales; uno marca una hoja con un bolígrafo y el otro señala otra.","caption":"Compruebe si el familiar cumple los requisitos de la deducción básica y evite deducir dos veces la misma donación.","description":null},"id":{"alt":"Dua saudara membandingkan lembar pajak; satu menandai lembar dengan pena, sementara yang lain menunjuk lembar lain.","caption":"Pastikan tanggungan memenuhi syarat pengurangan dasar dan hindari mengklaim sumbangan yang sama dua kali.","description":null},"pt":{"alt":"Dois irmãos comparam formulários fiscais; um marca uma folha com uma caneta e o outro aponta para outra.","caption":"Verifique se o dependente cumpre os requisitos da dedução básica e evite deduzir a mesma doação duas vezes.","description":null},"zh-hant":{"alt":"兩名手足比對報稅表，一人用筆在表上做記號，另一人指著另一張表。","caption":"申報扶養親屬的捐款前，應確認其符合基本扣除資格，並避免重複抵扣。","description":null},"de":{"alt":"Zwei Geschwister vergleichen Steuerunterlagen; eine Person markiert ein Blatt, die andere zeigt auf ein weiteres.","caption":"Prüfen Sie, ob der Angehörige die Voraussetzungen für den Grundabzug erfüllt, und vermeiden Sie einen doppelten Abzug derselben Spende.","description":null}}}],"published_at":"2026-09-26T08:41:05+09:00","updated_at":"2026-09-26T08:41:05+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://injoys.com/en/articles/dependent-family-donation-tax-credit-2024-conditions"}