Angel Investment Union Income Deduction Calculator
Calculate the income deduction for contributions to an angel investment union.
Enter Contribution Information
Deduction limit: 50% of gross income
Calculation Result
Contribution Amount
10K KRW
Total Deduction
10K KRW
Deduction Limit
10K KRW
Applied Deduction
10K KRW
| Bracket | Contribution | Deduction Rate | Deduction Amount |
|---|---|---|---|
| 0 ~ 30M KRW | 100% | ||
| 30M ~ 50M KRW | 70% | ||
| Over 50M KRW | 30% |
The angel investment union income deduction applies the same tiered deduction rates as the venture investment income deduction.
Frequently Asked Questions
The minimum contribution for LP (limited partners) varies by fund, but is typically in the range of 1 million to 10 million won. The GP (general partner) must contribute at least 1% of the total committed capital.
The deduction rates are the same (100% on the first 30 million won, 70% on 30–50 million won, 30% above 50 million won). However, fund contributions are managed by a professional GP, which reduces the burden of investment decision-making on the individual investor.
Related Guides
Angel Investment & Funds
Practical Guide to Operating an Individual Investment Association
A comprehensive guide to running an Individual Investment Association, from investment decisions and portfolio management to annual reporting and exit strategies.
Angel Investment & FundsHow to Form an Individual Investment Association
A step-by-step guide to forming an Individual Investment Association, including requirements, registration with the Ministry of SMEs and Startups, and required documentation.