Calculadora de Impuesto a las Ganancias de Capital (양도소득세 계산기)
Calcula el impuesto coreano a las ganancias de capital sobre propiedades con deducción por tenencia a largo plazo.
años
Sin ganancia de capital
No hay impuesto a las ganancias de capital cuando el precio de venta es igual o inferior al precio de compra.
Impuesto Total (양도소득세 합계)
| Ganancia de Capital (양도차익) | |
| Deducción a Largo Plazo (장기보유특별공제) | |
| Deducción Básica (기본공제) | |
| Renta Imponible (과세표준) | |
| Impuesto sobre la Renta (양도소득세) | |
| Impuesto Local (지방소득세) |
Notas (참고사항)
- Propietario de 1 vivienda: deducción del 4% anual (máx. 80%)
- Múltiples viviendas: deducción del 2% anual (máx. 30%)
- La deducción requiere un mínimo de 3 años de tenencia
- Deducción básica: 2.500.000 KRW
- Este es un cálculo simplificado. El impuesto real puede variar según gastos, deducciones especiales, etc.
Frequently Asked Questions
When do I owe capital gains tax on Korean property?
Capital gains tax (양도소득세) applies when you sell property at a profit. Tax rates are progressive, ranging from 6% to 45% on the gain. One-home households may be fully exempt if they owned and lived in the home for 2+ years and it is valued under 1.2 billion won.
What is the long-term holding deduction for Korean property?
The long-term holding deduction reduces taxable gains for properties held 3+ years: 6% per year of ownership (up to 30%) and 8% per year of residence (up to 40%). Combined, a homeowner who held and lived in a property for 10+ years can deduct up to 80% of the gain.
How are short-term property sales taxed in Korea?
Properties held for less than 1 year are taxed at 70% of the gain. Properties held 1–2 years are taxed at 60%. These high rates are designed to discourage short-term property speculation. After 2 years, normal progressive tax rates (6–45%) apply.