Housing & Rent

Korea Home Capital Gains Tax Estimator (2026)

Estimate a supported-scope Korean home calculated capital gains tax amount (national tax) and personal local income tax on capital gains in KRW for a 2026 transfer date. Not a final payable tax amount.

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For a supported transfer of one wholly owned Korean residential home by an individual resident under the Korean Income Tax Act, estimate the calculated capital gains tax amount (national tax) and personal local income tax on capital gains. This calculator does not determine legal eligibility or a final payable amount.

Confirm the supported scope first

Every item starts unconfirmed. The calculator does not produce tax amounts until the required facts are confirmed.

I am an individual resident under the Korean Income Tax Act.

The transferred asset is a domestic Korean residential home.

I am the sole owner of this home.

I am transferring the entire home, not a partial ownership interest.

The entered acquisition amount is confirmed as the actual transaction price and is not subject to a special addition in the local-income-tax calculation, including one arising from a converted acquisition value.

Acquisition price (KRW)

Transfer price (KRW)

Eligible necessary expenses total (KRW)

Enter only documented eligible expenses not already included in the acquisition price.

Holding-period dates

The holding period is calculated from the dates. Only supported 2026 transfer dates may be entered.

Residence period

Only one continuous residence period confirmed by the resident-registration record is supported.

Actual number of homes held

This is not an automatic statutory house-count determination.

Registration status of the transferred home

It does not calculate special home-count regimes, aggregated residence periods, municipal ordinance adjustments, reliefs, credits, penalties, filing-specific adjustments, or other excluded legal regimes.

Other transfers in the same tax year

Enter the confirmed remaining annual basic deduction for this estimate.

Remaining annual capital-gains basic deduction for this estimate (KRW)

Enter the confirmed remaining annual basic deduction for this estimate.

Official basis and supported scope

Legal effective date: 2026-07-01

Calculation policy date: 2026-08-22

Last official-source verification date: 2026-08-22

Supported scope: Supports only the represented facts for an individual resident, a domestic registered residential home, sole ownership, full transfer, actual acquisition price, one transaction, and the supported 2026 standard paths.

Excluded scope: It does not calculate special home-count regimes, aggregated residence periods, municipal ordinance adjustments, reliefs, credits, penalties, filing-specific adjustments, or other excluded legal regimes.

National Tax Service capital-gains overview (Korean source) · Korean Income Tax Act, Article 104 (Korean source) · Korean Local Tax Act, Article 103-3 (Korean source) · Framework Act on Local Taxes, Article 59 (Korean source)

The displayed combined amount includes only the calculated national tax and personal local income tax on capital gains within the supported standard tax-rate scope. It is not an official assessment, final tax, or final payable amount. Confirm Korean filing and payment obligations with the National Tax Service, the competent tax office, or a qualified Korean tax professional.

Supported scope for one home

The calculator does not produce amounts outside the supported scope.

Supports only the represented facts for an individual resident, a domestic registered residential home, sole ownership, full transfer, actual acquisition price, one transaction, and the supported 2026 standard paths.

Cases not currently calculated

This calculator does not provide a final payable amount, filing preparation, or an official eligibility determination.