Калькулятор налога на прирост капитала (양도소득세 계산기)
Рассчитайте корейский налог на прирост капитала от продажи недвижимости с вычетом за длительное владение.
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.
Прироста капитала нет
Налог на прирост капитала отсутствует, если цена продажи не превышает цену покупки.
Итого налог (양도소득세 합계)
| Прирост капитала (양도차익) | |
| Вычет за длительное владение (장기보유특별공제) | |
| Базовый вычет (기본공제) | |
| Налогооблагаемый доход (과세표준) | |
| Подоходный налог (양도소득세) | |
| Местный налог (지방소득세) |
Примечания (참고사항)
- Владелец 1 дома: вычет 4% в год (макс. 80%)
- Несколько домов: вычет 2% в год (макс. 30%)
- Вычет применяется при минимальном сроке владения 3 года
- Базовый вычет: 2 500 000 KRW
- Это упрощённый расчёт. Фактический налог может отличаться в зависимости от расходов, специальных вычетов и т.д.
How to Use
-
1
Enter your values
Type your numbers into the Capital Gains Tax Calculator (Korea) input fields.
-
2
Adjust the options
Choose the units, method, or region that fits your situation, or apply a quick preset.
-
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.