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.
ans
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.
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.