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.

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.

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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.

How to Use

  1. 1
    Enter your values

    Type your numbers into the Capital Gains Tax Calculator (Korea) input fields.

  2. 2
    Adjust the options

    Choose the units, method, or region that fits your situation, or apply a quick preset.

  3. 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.

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.

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