Venture Investment Income Deduction Calculator
Calculate the income deduction amount for investments in venture enterprises by bracket.
Enter Investment Information
10K KRW
Deduction limit: 50% of gross income
Deduction Rate by Bracket
Calculation Result
Total Investment
10K KRW
Total Deduction
10K KRW
Effective Deduction Rate
%
Applicable Deduction
10K KRW
| Bracket | Investment | Deduction Rate | Deduction Amount |
|---|---|---|---|
| 0 ~ 30M KRW | 100% | ||
| 30M ~ 50M KRW | 70% | ||
| Over 50M KRW | 30% |
Deduction limit exceeded: 50% of gross income is 10K KRW is the maximum deductible amount.
Frequently Asked Questions
You can deduct up to 50% of your comprehensive income. A tiered deduction rate applies: 100% on the first 30 million won invested, 70% on amounts between 30 and 50 million won, and 30% on amounts exceeding 50 million won.
Yes, amounts invested in venture enterprises through a personal investment partnership (angel fund) are subject to the same deduction rates.
You apply during the comprehensive income tax filing period (May) of the year following your investment, by attaching the investment confirmation certificate.
Related Guides
Investor Tax Incentives
How to Apply for Angel Investment Income Deduction
A step-by-step guide to applying for angel investment income deductions during annual tax filing, including required documents and procedures.
Investor Tax IncentivesVenture Investment Income Deduction Overview
An overview of the venture investment income deduction system under Article 16 of the Special Tax Treatment Control Law.