Korea Holding Tax pre-burden-cap estimator (2026)
Draft presentation for an explicitly confirmed Korean resident individual within the supported statutory one-homeowner-in-one-household scope.
Confirm every item before calculating. This calculator does not make an official legal determination.
2026 verified standard · supported scope and exclusions
Supported scope
These confirmations define this calculator’s supported scope; they do not finally determine one-homeowner-in-one-household eligibility under Korean law.
The deductible Property Tax amount uses the actual current-year imposed housing Property Tax. The pre-cap Property Tax estimate is not substituted for that actual imposed amount.
Within its supported scope, the calculator applies the KRW 1.2 billion deduction, the 60% fair-market-value ratio, the individual two-or-fewer-home rate table, and age-based and holding-period tax credits.
The statutory 150% upper limit on tax burden requires reconstruction of a prior-year-equivalent statutory amount. V1 does not estimate it and does not provide final payable Comprehensive Real Estate Holding Tax or Special Tax for Rural Development.
Confirm an actual assessment and payment with Korea’s National Tax Service (NTS), the competent tax office, or a qualified Korean tax professional.