Korea Hometown Love Donation 2026: 44% Tax Credit, Deadline

Toward the end of the year, more people in Korea start asking the same two questions about the Hometown Love Donation: "If I give 100,000 won, do I really get it all back?" and "How much is worth giving?" The tax credit is taken from the tax for the year you donate, so to count it in this year's settlement, the donation has to be made and paid by December 31, 2026.

One thing changed this year. For donations made on or after January 1, 2026, the credit on the part between 100,000 and 200,000 won went up from 16.5% to 44%. If you decide the amount with last year's math, it is easy to miss this band.

This post covers only what could be confirmed on October 18, 2026, from the official Hometown Love Donation portal (Gohyangsarang e-Eum, ilovegohyang.go.kr), run by the Ministry of the Interior and Safety, and from the relevant laws. The order is: who can give where → what each amount returns → when the credit shrinks or disappears → gift points → how to donate → what to check before December 31.

1. Who can donate, and where

Donors — Individuals only. Companies and organizations cannot donate.

Where — Any local government except the two that cover your registered address: your province or metropolitan city, and your city, county, or district. If your address is in Suncheon, South Jeolla Province, you cannot give to South Jeolla Province or to Suncheon, but you can give anywhere else. It does not have to be your hometown.

Limit — Up to 20 million won per person per year. Gifts to several regions are added together toward that 20 million won, and there is no limit on how many times you give to the same place.

Some gifts are not allowed: giving under someone else's name or a false name, and giving to a local government you have a stake in through work, employment, or a contract. Such donations are returned under the law.

2. What each amount returns (donations made in 2026)

The credit is calculated in three bands. The rates below combine national income tax and local income tax.

Up to 100,000 won — 100%

Over 100,000 up to 200,000 won — 44% (16.5% through 2025)

Over 200,000 up to 20 million won — 16.5%, or 33% if you give to a local government declared a special disaster area within three months of the declaration

On top of that, the region you give to offers gift points worth up to 30% of the donation, which you spend on local products. Each local government sets its own rate, so some give less than 30%. The figures below assume you owe enough tax this year and give to a region outside a disaster area that offers the full 30%.

100,000 won — tax credit 100,000 + points 30,000 → worth about 130,000 won

150,000 won — tax credit 122,000 (100,000 + 44% of 50,000) + points 45,000 → about 167,000 won

200,000 won — tax credit 144,000 (100,000 + 44% of 100,000) + points 60,000 → about 204,000 won

300,000 won — tax credit 160,500 (144,000 + 16.5% of 100,000) + points 90,000 → about 250,500 won

500,000 won — tax credit 193,500 + points 150,000 → about 343,500 won

1,000,000 won — tax credit 276,000 + points 300,000 → about 576,000 won

200,000 won is the turning point. Up to that amount, the tax you get back plus the gift points add up to roughly what you gave, or a little more. Beyond 200,000 won, each additional 10,000 won returns 1,650 won in tax and at most 3,000 won in points, so the rest is closer to a plain donation to the region. The same 200,000 won given in 2025 earned a credit of 116,500 won; this year it earns 144,000 won.

Points are not cash. They only buy gifts from the region you supported, and "worth about 130,000 won" assumes the gifts are valued at their listed price. If nothing in that region's catalog appeals to you, the benefit will feel smaller, which is why many people browse the gift catalog first and pick a region from there.

The won amounts can differ slightly from the round numbers. A 100,000 won donation actually comes off as 90,909 won of income tax plus 9,090 won of local income tax (10% of the income tax credit), for 99,999 won in total.

3. When the credit shrinks or becomes zero

A tax credit reduces the tax you owe, so in the cases below you will not get back the full amounts above.

You owe little or no tax this year — The credit only applies within your computed tax. If your income is low, or other deductions have already brought your tax to zero, the donation may give you no credit at all.

Unused credit does not carry over — There is no carry-forward to next year for this donation.

Only your own name and your own money count — Donations made in a spouse's or dependent's name cannot be added to your credit, and money someone else paid for you does not qualify.

Business owners are treated differently — Under the law, an individual who runs a business takes the credit the same way up to 100,000 won, but the amount above 100,000 won is treated as a business expense rather than a tax credit. If you file a comprehensive income tax return as a business owner, check with your tax accountant before giving.

When you open the simplified year-end settlement service early next year, a 100,000 won donation may show a credit of 90,909 won. That is normal: the screen shows only the national income tax part, and the local income tax part is applied automatically when your final tax due or refund is calculated.

4. How gift points work

Choose "receive a gift" when you donate, or no points are issued. The tax credit is the same either way.

Points can only be spent on gifts from the region you donated to. Points from different regions cannot be combined, and they cannot be transferred to anyone else.

Points expire five years after they are issued.

To see each region's point rate, open the fund project introduction under the portal's Donate menu and select a local government.

After payment, points can take up to three days to appear.

5. How to donate

Online (ilovegohyang.go.kr) — You must sign up as a member; guest donations are not possible. Sign-up requires identity verification by mobile phone or a financial certificate. Then log in, choose a region, pay, and pick your gift. You can pay by simple payment services, bank transfer, or credit card. There is no monthly automatic transfer, so each donation is a separate request. According to the portal, you can also donate through the apps of KB Kookmin, Shinhan, IBK, Hana, NH NongHyup, and Gwangju banks, and some private apps.

In person (NongHyup branches) — Bring your ID to any NH NongHyup Bank or local Nonghyup cooperative branch and fill in a donation form with the local government, the amount, whether it is a general gift or a designated gift for a specific project, and whether you want a gift. This route also works if mobile verification is difficult for you.

Whether you give to a local government in general or choose a specific project, the tax credit is the same.

6. What to check before December 31

Donation hours — The portal accepts donations from 1:00 a.m. to 11:30 p.m. If you try late on December 31 and miss the cutoff, the gift will not count toward this year's credit.

Pay on the same day — If you request a donation and do not pay by midnight that day, the request is deleted automatically. You cannot request today and pay tomorrow. A pending request temporarily reduces your annual limit, and the limit comes back once the unpaid request is deleted.

Receipt — The donation receipt is issued on Hometax, the National Tax Service site, about one to two months after you give. If the donation does not appear in the simplified year-end settlement service, issue an electronic donation receipt on Hometax and submit it.

Limit reset — The 20 million won annual limit resets on January 1. Anything you give on or after January 1, 2027 counts as a 2027 donation and goes into the following year's settlement, not the one early next year.

Summary

This year's credit — donations requested and paid before 11:30 p.m. on December 31, 2026

Where — any local government except your registered address's province and city or district; individuals only; up to 20 million won a year

Rates — 100% up to 100,000 won; 44% from 100,000 to 200,000 won (raised this year); 16.5% above 200,000 won (33% within three months of a disaster-area declaration)

Gifts — points worth up to 30% of the donation, only for that region's gifts, valid for five years

Check first — whether you owe tax this year, that the donation is in your own name and paid by you, and, for business owners, how the amount above 100,000 won is treated

If you are also planning year-end tax credits, our guide to Korea's pension savings and IRP tax credit for 2026 works on the same principle: a credit only comes back within the tax you owe for the year.

This post summarizes the Ministry of the Interior and Safety's official Hometown Love Donation portal and the Hometown Love Donation Act and Restriction of Special Taxation Act as of October 18, 2026. Tax rules and each region's gift point rate can change, so check again on the portal (call center 1522-2431, in Korean) before you donate, and contact the National Tax Service (126) for questions about how the tax rules apply to you.