1세대1주택 12억 이하
輸入: Sale 1.0B, purchase 700M, primary residence, 5y hold/5y resided
結果: Fully exempt — total tax 0
輸入房地產(住宅、土地)的移轉價格、取得價格、必要費用與持有、居住年限,自動套用長期持有特別扣除、自住免稅、短期重稅與累進稅率,計算房地合一稅(財產交易所得稅)。
仲介費、資本性支出、取得稅等可計入的必要費用合計。
韓國資本利得稅計算機(不動產)會依照你輸入的數值、常見計算邏輯與下方公式來推估結果,適合先快速判斷範圍,再做進一步決策。
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)
輸入: Sale 1.0B, purchase 700M, primary residence, 5y hold/5y resided
結果: Fully exempt — total tax 0
輸入: Sale 600M, purchase 500M, holding 5y
結果: Roughly 15M income tax + 10% local tax
輸入: Sale 600M, purchase 500M, holding 6 months
結果: 70% short-term rate on the taxable base
由轉讓差益扣除長期保有特別扣除與年250萬基本扣除得到課稅基準,按持有年數適用稅率,再加10%地方所得稅。