转让所得税计算器 (양도소득세 계산기)

计算含长期持有扣除的韩国房产转让所得税。

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.

无转让收益

当售价等于或低于购入价格时,无需缴纳转让所得税。

税款合计 (양도소득세 합계)

转让收益 (양도차익)
长期持有扣除 (장기보유특별공제)
基本扣除 (기본공제)
应纳税所得额 (과세표준)
所得税 (양도소득세)
地方税 (지방소득세)

注意事项 (참고사항)

  • 1套房业主:每年扣除4%(最高80%)
  • 多套房:每年扣除2%(最高30%)
  • 扣除需满足最低持有3年
  • 基本扣除:250万韩元
  • 此为简化计算,实际税额可能因费用、特别扣除等有所不同。

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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