Calculateur d'impôt sur les plus-values (양도소득세 계산기)
Calculez l'impôt coréen sur les plus-values immobilières avec déduction pour longue durée de détention.
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.
Pas de plus-value
Pas d'impôt sur les plus-values lorsque le prix de vente est inférieur ou égal au prix d'achat.
Taxe totale (양도소득세 합계)
| Plus-value (양도차익) | |
| Déduction longue durée (장기보유특별공제) | |
| Déduction de base (기본공제) | |
| Revenu imposable (과세표준) | |
| Impôt sur le revenu (양도소득세) | |
| Taxe locale (지방소득세) |
Remarques (참고사항)
- 1 logement : déduction de 4% par an (max 80%)
- Multi-propriétaires : déduction de 2% par an (max 30%)
- La déduction requiert une durée de détention minimale de 3 ans
- Déduction de base : 2 500 000 KRW
- Il s'agit d'un calcul simplifié. L'impôt réel peut varier en fonction des dépenses, des déductions spéciales, 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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2
Adjust the options
Choose the units, method, or region that fits your situation, or apply a quick preset.
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3
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.