Tax & Tax Saving
Real Estate Capital Gains Tax Calculator
Calculate capital gains tax when you sell a home, reflecting the one-household, one-home exemption, long-term holding special deduction, and short-term and surcharge rates.
Enter your values and press Calculate
Estimated capital gains tax (including local income tax)
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Capital gain
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Long-term holding special deduction
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Applied tax rate
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Real estate capital gains tax
Calculated in order: exemption, deductions, then tax rate
When you sell a home, tax starts from the capital gain; the one-household, one-home exemption, long-term holding special deduction, and basic deduction are subtracted in turn, and then the rate matching your holding period and number of homes is applied.
Enter prices and expenses
Enter the acquisition price, sale price, and necessary expenses.
Enter periods
Enter the holding period and residence period. Holding for under 2 years triggers the short-term rates.
Select number of homes
Choose whether it is a one-household, one-home case or one subject to the multi-home surcharge in adjusted areas.
How it is calculated
- Capital gain = sale price − acquisition price − necessary expenses
- One household, one home: A sale price of KRW 1.2 billion or less is exempt; above KRW 1.2 billion, only capital gain × (sale price − KRW 1.2 billion) ÷ sale price is taxed.
- Long-term holding special deduction: For holdings of 3+ years, the general rate is 2% per year (max 30%). For a one-household, one-home owner, it is 4% per year of holding (max 40%) + 4% per year of residence (2+ years, max 40%), for a maximum of 80%. It does not apply to multi-home surcharge cases.
- The basic deduction of KRW 2.5 million per year is subtracted, and the tax rate is applied to the resulting tax base.
- Tax rates: The general rate is a progressive 6–45%. For homes, 70% applies if held under 1 year and 60% if under 2 years; for land and other buildings, 50% if under 1 year and 40% if under 2 years. The higher of that amount and the tax calculated at progressive rates is applied. The multi-home surcharge in adjusted (regulated) areas adds +20%p for 2 homes and +30%p for 3 or more homes to the progressive rates.
- Local income tax is 10% of the capital gains tax.
FAQ
If the price exceeds KRW 1.2 billion, is the whole gain taxed?
No. For a one-household, one-home owner, only the portion of the gain corresponding to the share of the sale price above KRW 1.2 billion is taxed. If you sell for KRW 1.5 billion, only 3/15 of the gain is taxable.
Can I get the 80% long-term holding deduction for a home I did not live in?
The preferential deduction for one-household, one-home owners (up to 80%) requires at least 2 years of residence. If you lived there for less than 2 years, the general deduction (2% per year, max 30%) applies.
Does the multi-home surcharge apply now?
The suspension of the multi-home capital gains surcharge ended on May 9, 2026 (for contracts signed by that date). If you sell a home in an adjusted area after that, the surcharge may apply. The government has proposed a temporary relaxation again in its 2026 tax reform plan, but be sure to check whether the National Assembly passes it.
What counts as deductible necessary expenses?
Typical examples are acquisition tax, brokerage fees, legal scrivener fees, and capital expenditures such as balcony extensions or window frame replacement. Revenue expenditures such as wallpapering, flooring, and boiler repairs are not recognized.
When do I file?
You file and pay a preliminary return within 2 months from the end of the month in which you sold. If you sold multiple properties in the same year, you combine them in a final return in May of the following year.
Results are estimates based on your inputs and simplified assumptions, and are for reference only, not a basis for investment decisions.
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