Education Expense Tax Credit

Tuition hurts most up front — the credit is the part you collect later.

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You can claim a 15% tax credit on education expenses paid for yourself or a dependent who qualifies for the basic deduction. Your own education expenses — even graduate school — are deductible with no cap. Dependents have per-person caps: KRW 3 million/year for preschoolers through high schoolers, and KRW 9 million/year for university students (graduate school doesn't count as a "dependent" for this purpose, so only the taxpayer's own graduate tuition qualifies).

If your child attends a Korean school (kindergarten through university) as a foreign national, the same credit applies.

What counts as deductible education expenses

Tuition, admission fees, childcare costs (including daycare and kindergarten)
School meal fees, textbook costs (elementary–high school)
After-school program fees (elementary–high school, including book purchases)
Student loan principal/interest repayments for university

Private academy fees are NOT deductible

Private tutoring or cram-school (hagwon) fees for elementary through high-school students do not qualify. An exception exists only for preschoolers' academy fees run on a monthly basis. Tuition at foreign or international schools may qualify if the school is officially recognized — confirm in advance.

Frequently Asked Questions

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