‘결혼·출산 세제 불이익 없앤다’…무주택 주말부부 주택공제 각각 적용

The new 2026 tax reform plan aims to eliminate the disadvantages faced by unmarried couples living separately, including those who have been living apart for years. This improvement is being emphasized by the Low-Birthrate and Aging Society Council (Low-Go), which announced plans on the 12th to enhance marriage and childbirth support in line with the plan.

Low-Go explained that the core of this reform is to eliminate tax disadvantages that arise from marriage and childbirth. The government released the '2026 Tax Reform Plan' on the 3rd, which now includes support for marriage and childbirth. Starting next year, unmarried couples who have been living separately will be able to receive income tax deductions for housing-related payments such as mortgage payments, down payments, and rent guarantees.

Currently, only one member of the household could receive the deduction, but it is now being expanded to include a partner in the household. The spouse contribution deduction limit is set at 400 million won annually. The fuel tax refund (up to 30 million won per year) system for cars has been extended for another three years until December 31, 2029.

Previously, if a household owned more than two cars, they were not eligible for fuel tax refunds, but this restriction has been lifted. Starting next year, even married couples can own two cars and still qualify for fuel tax refunds for one car. The period for income tax-free application for childbirth support has been expanded to cover the entire pregnancy.

Previously, companies could only provide income tax-free benefits for childbirth support paid within two years after childbirth (maximum of two instances). Now, income tax-free benefits will also be available for childbirth support paid before childbirth. The Low-Go council plans to incorporate the marriage and childbirth support clauses in the '2026 Tax Reform Plan' into the population strategy basic plan that will be released in September.

The plan will be submitted to the National Assembly for approval in mid-September and finalized through a vote in December.