1세대1주택 12억 이하
Input: Sale 1.0B, purchase 700M, primary residence, 5y hold/5y resided
Result: Fully exempt — total tax 0
Korea Capital Gains Tax Calculator
Estimate Korean real-estate capital gains tax from sale price, purchase price, expenses, asset type, and holding/residence years — including 1-house exemption, long-term holding deduction, short-term penalty rates, and the 10% local surtax.
Transaction Details
Eligible expenses such as broker fees, capital improvements, and acquisition tax.
Formula and decision logic
Korean real-estate capital gains tax starts from the realized gain (sale − purchase − expenses), then applies the long-term holding deduction and a basic deduction before the progressive or short-term rate.
Capital gain = sale price − purchase price − expenses
Taxable base = (capital gain − long-term deduction) − 2.5M basic deduction
Total tax = (progressive or short-term rate × base) × 1.1 (incl. local tax)
Worked examples
General housing held 5 years
Input: Sale 600M, purchase 500M, holding 5y
Result: Roughly 15M income tax + 10% local tax
Short-term housing under 1 year
Input: Sale 600M, purchase 500M, holding 6 months
Result: 70% short-term rate on the taxable base
How to use this calculator
- 1Enter sale price, purchase price, and eligible expenses
- 2Pick the asset type and holding period
- 3If it is a 1-house household, mark the residence requirement and years
- 4Review the calculated tax and 10% local surtax
How to read the result
- Holding under 1 year triggers heavy short-term rates (70% housing / 50% land); 1–2 years stays elevated.
- A 1세대1주택 sale ≤ 1.2B KRW is fully exempt if residence rules are met; above that, only the over-threshold portion is taxed.
Common input mistakes
- Forgetting to subtract eligible expenses (broker fees, capital improvements, acquisition tax) from the gain.
- Ignoring the basic deduction (2.5M KRW per year) when comparing scenarios.
Frequently asked questions
How is capital gains tax calculated?
Subtract long-term holding deduction and the 2.5M KRW basic deduction from the capital gain, then apply the holding-period rate (short-term penalty or progressive) and add 10% local surtax.
What qualifies for the 1-house exemption?
A household holding exactly one home and meeting residence requirements is exempt up to a 1.2B KRW sale price; for sales above 1.2B, only the over-threshold ratio of the gain is taxed.
How much is the long-term holding deduction?
General real estate: 2% per year from 3 years onward, capped at 30% (15+ years). 1-house residences: 4% per year of holding + 4% per year of residence, capped at 80% combined.
What rate applies to short-term sales?
Under 1 year: 70% on housing and apartment rights, 50% on land. 1–2 years: 60% on housing, 40% on land. Apartment rights stay at 60% even after 1 year.