Capital Gains Tax Calculator
Calculate Korean real estate capital gains tax instantly using the latest 2026 tax rates and deductions.
Enter the sale price of the property in Korean won.
Enter the original purchase price of the property in Korean won.
Agent fees, legal costs, capital improvements, etc.
Number of years held from acquisition to disposal.
Tax Due
No tax due
- Capital Gain
- 290,000,000KRW
- Taxable Gain
- 0KRW
- Long-term Holding Deduction
- 0KRW
- Basic Deduction
- 0KRW
- Taxable Base
- 0KRW
- Rate Applied
- Progressive 0%
- Calculated Tax
- 0KRW
- Local Income Tax (10%)
- 0KRW
- Effective Rate
- 0.00%
- One-house exemption applied — no tax due
What is Korean Capital Gains Tax?
Capital gains tax (Yangdosodeukse) is levied on gains from the transfer of assets such as land, buildings, and stocks (through sale, exchange, in-kind contribution to a company, etc.). Under Korea's Income Tax Act, various rates apply depending on asset type, holding period, and number of homes owned. As of 2026, the 1-household 1-home exemption requires a transfer price of KRW 1.2B or less and a holding period of at least 2 years (plus a 2-year residency requirement in regulated areas). Without the exemption or for multi-home owners, capital gains tax applies, with general rates following the 8-bracket progressive schedule from 6% to 45%. Short holding periods (less than 1 year: 70%, 1–2 years: 60%) or transfers by multi-home owners (additional 20–30 percentage points in regulated areas) trigger heavier rates. The long-term holding special deduction provides up to 80% reduction for 1-household 1-home owners (holding × 4% capped at 40% + residency × 4% capped at 40%) when held for 3 years or more, and up to 30% (holding × 2%) for other assets. The taxable base is the gain minus the special deduction and the basic deduction (KRW 2.5M per year). This calculator simulates a single asset transfer. Complex cases such as multi-home aggregation, converted acquisition value, high-value home apportionment, or acquisition tax are not reflected. Real estate capital gains must be reported within 2 months from the end of the month of transfer.
When is this calculator useful?
Reviewing a planned home sale
Estimate the tax burden against the expected sale price. Check whether the 1-household 1-home exemption requirements (KRW 1.2B + 2 years) are met and how the tax changes if not.
Long-term hold vs. early sale
Short holding periods carry heavy rates (70% under 1 year, 60% for 1–2 years). Compare how much tax can be saved by delaying the sale.
Selling pre-sale rights or stocks
Check the applicable rates and deductions for non-home assets such as pre-sale rights or unlisted stock. Rates differ significantly by asset type.
Planning multi-home disposal
When a multi-home owner disposes of homes one by one, the tax outcome varies greatly depending on which is sold first. Compare scenarios with this calculator.
Deduction & Rate Limits (2026)
| Item | Details |
|---|---|
| One-house exemption | 1,200,000,000 KRW or less |
| Long-term holding deduction (3–15+ yrs) | 6% – 30% |
| Annual basic deduction | 2,500,000 KRW |
| Short-term: under 1 year | 70% |
| Short-term: 1–2 years | 60% |
| Local income tax | 10% |
How to read the result
The result consists of the following items. • Capital gain: transfer price − acquisition price − necessary expenses (brokerage fees, capital improvements, etc.). • Long-term holding special deduction: automatically calculated for holdings of 3 years or more, based on holding and residency periods. • Net capital gains: capital gain − long-term holding deduction. • Basic deduction: KRW 2.5M per year (applies once per year regardless of asset type). • Taxable base: net capital gains − basic deduction. • Assessed tax: taxable base × applicable rate (heavier rates for multi-home / short holding). • Local income tax: 10% of the assessed tax (added separately). • Total tax due: assessed tax + local income tax. Real estate transfer registration costs paid by the seller are not included.
Things to keep in mind
- The 1-household 1-home exemption requires a transfer price of KRW 1.2B or less and a holding period of 2 years or more, plus a 2-year residency requirement in regulated areas. The portion above KRW 1.2B is apportioned and taxed.
- Multi-home owners in regulated areas may face an additional 20–30 percentage points on top of the general rate. Policy changes are frequent — check the latest law.
- When the original acquisition cost is unclear (e.g., long-held property), a converted acquisition value is used and an additional 5% penalty applies.
- For stocks, listed shares held by small shareholders are exempt, while large shareholders and unlisted shares are taxed. Rates and exemption rules vary significantly by asset type.
- Capital gains must be pre-filed within 2 months from the end of the month of transfer (real estate) or by the end of the month following the half-year of transfer (stocks). Non-filing carries significant penalties.
- Even with the 1-household 1-home exemption, high-value homes (above KRW 1.2B) are apportioned. Villas and officetels generally do not qualify for the exemption.
Frequently Asked Questions
- What are the conditions for the one-house exemption?
- The one-house exemption applies when the sale price is ₩1.2B or less and the property has been held for at least 2 years. If the sale price exceeds ₩1.2B, only the portion of the gain attributable to the excess is taxed.
- How does the long-term holding deduction work?
- Starting at 6% for properties held 3 years, the deduction increases by 2 percentage points per additional year, up to a maximum of 30% for properties held 15 years or more. The deduction is subtracted from the taxable gain.
- How are short-term surcharge rates applied?
- Properties held under 1 year are taxed at 70%, and properties held between 1 and 2 years at 60%. These rates are compared against the standard progressive rate, and the higher amount becomes the calculated tax.
- Can I use this result for tax filing?
- This calculator is for reference only. Multi-home surcharges, designated-area rules, and the separate long-term deduction table for one-house owners are not included. Please consult a certified tax accountant or the Korean National Tax Service before filing.
- What are the requirements for the 1-household 1-home exemption?
- Transfer price of KRW 1.2B or less + holding period of 2 years or more, plus a 2-year residency requirement in regulated areas. For high-value homes above KRW 1.2B, only the portion above is apportioned and taxed.
- How is the long-term holding special deduction calculated?
- For 1-household 1-home: holding × 4% (up to 40%) + residency × 4% (up to 40%), maximum 80%. For other assets: holding × 2% (up to 30%). Holdings under 3 years do not qualify.
- How does the short-holding penalty rate apply?
- Transfers within 1 year use a flat 70% rate, and 1–2 years use 60%. Assets acquired by inheritance or gift include the prior owner's holding period, which can sometimes avoid the short-holding rate.
- Do stocks also incur capital gains tax?
- Small shareholders of listed stocks are exempt, while large shareholders (by ownership ratio or value) and holders of unlisted stocks are taxed. Treatment varies — consult a tax accountant.
Official Sources
Always verify with the official sources below