Capital Gains Tax Calculator (양도소득세 계산기)
Calculate Korean property capital gains tax with long-term holding deduction.
Overview
Korean capital gains tax (양도소득세) on property applies the eight-band income tax schedule to what remains of the gain after two deductions. The long-term holding deduction removes a percentage that scales with tenure, and a basic deduction of 2.5 million won per person per year removes a further fixed amount. Only the residue meets the rate table.
No capital gain
No capital gains tax when the sale price is equal to or less than the purchase price.
Total Tax (양도소득세 합계)
| Capital Gain (양도차익) | |
| Long-term Deduction (장기보유특별공제) | |
| Basic Deduction (기본공제) | |
| Taxable Income (과세표준) | |
| Income Tax (양도소득세) | |
| Local Tax (지방소득세) |
Notes (참고사항)
- 1-Home owner: 4% per year deduction (max 80%)
- Multi-home: 2% per year deduction (max 30%)
- Deduction requires minimum 3 years of holding
- Basic deduction: 2,500,000 KRW
- This is a simplified calculation. Actual tax may vary based on expenses, special deductions, etc.
How to Use
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1
Enter your values
Type your numbers into the Capital Gains Tax Calculator (Korea) input fields.
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Adjust the options
Choose the units, method, or region that fits your situation, or apply a quick preset.
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Read the result instantly
The result updates as you type — no submit button, and nothing is sent to a server.
About
Holding period therefore matters more than sale price. Nothing is deducted below three years; from there the general schedule adds two percentage points per year to a maximum of 30 percent at fifteen years, while a single-home household that also occupied the property accrues at four points per year toward a statutory ceiling of 80 percent. Each additional year both removes gain and can drop the remainder into a lower bracket.
Surcharges sit outside the ordinary calculation: multi-home owners disposing of property in regulated areas face an additional 20 or 30 percentage points and forfeit the holding deduction, while a qualifying single-home disposal below the exemption ceiling is not taxed at all.