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.
Worked examples
1-household 1-home, KRW 1.5B sale (taxable excess over KRW 1.2B)
Assume: sale price KRW 1.5B, acquisition price KRW 800M, expenses KRW 20M, held 10 years, 1-household 1-home exemption conditions met. ① Capital gain = 1.5B − 800M − 20M = KRW 680M ② Excess ratio over KRW 1.2B = 1 − (1.2B/1.5B) = 20% → taxable gain = 680M × 20% = KRW 136M ③ Long-term holding deduction (10 years, general table 20%) = KRW 27.2M → gain income KRW 108.8M ④ Basic deduction KRW 2.5M → taxable base KRW 106.3M ⑤ 35% bracket (progressive deduction KRW 15.44M) → base tax ≈ KRW 21.765M ⑥ Local income tax (10%) ≈ KRW 2.1765M → total tax due ≈ KRW 23.94M
Multi-home owner, sold after 8 months (70% short-term surcharge)
Assume: sale price KRW 600M, acquisition price KRW 400M, expenses KRW 5M, held 8 months, multi-home owner (no exemption). ① Capital gain = 600M − 400M − 5M = KRW 195M ② Held under 3 years, so no long-term holding deduction ③ Basic deduction KRW 2.5M → taxable base KRW 192.5M ④ 70% short-term surcharge = KRW 134.75M vs. progressive rate (35% bracket) ≈ KRW 53.21M → the larger short-term figure is used ⑤ Local income tax (10%) ≈ KRW 13.475M → total tax due ≈ KRW 148.225M Since the short-term surcharge is always worse than the progressive rate, waiting past the 2-year mark before selling is financially better if you're not in a hurry.
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?
- Full exemption applies when the transfer price is KRW 1.2B or less and the holding period is at least 2 years (plus a 2-year residency requirement in regulated areas). Above KRW 1.2B, only the excess portion is taxed — this calculator computes that ratio automatically.
- How does the long-term holding deduction work?
- This calculator uses the general asset table: 2% per year starting at 3 years, capped at 30% for 15+ years. Korean tax law has a separate, more generous table for the taxable excess of a 1-household 1-home sale (holding × 4%, capped at 40%, plus residency × 4%, capped at 40%, for up to 80% combined) — this special table is NOT implemented here. For an accurate figure on the taxable excess of a 1-home sale, re-check with the NTS Hometax simulator.
- How are short-term surcharge rates applied?
- A flat 70% rate applies under 1 year of holding, 60% for 1–2 years, and whichever is larger between this and the progressive-rate result is used as the base tax. Assets acquired via inheritance or gift can sometimes combine the predecessor's holding period, avoiding the short-term surcharge.
- Can I use this result for tax filing?
- This calculator is for reference only. Multi-home surcharges, regulated-area add-on rates, and the special 1-home long-term deduction table are not reflected — verify with the NTS Hometax simulator or a tax accountant before filing.
- Do stocks also incur capital gains tax?
- Minority shareholders of listed stocks are exempt; major shareholders (by stake or valuation) and unlisted shares are taxable. The rate and deduction structure differs from real estate, so this real-estate-only calculator cannot be used for stocks.
- What counts as necessary expenses?
- Brokerage fees, legal fees, and acquisition tax paid when buying; capital improvements while holding (window replacement, balcony extension — routine repairs don't count); and brokerage fees when selling. Keep contracts and receipts, as they're required to claim these at filing.
- Does the basic deduction apply every time?
- It's a once-per-year cap of KRW 2.5M across all capital gains (real estate, stocks, etc. combined). If you sell multiple assets in the same year, the KRW 2.5M deduction is shared, not repeated per sale.
- What if I have a capital loss instead of a gain?
- No tax is due. The loss can offset other real estate capital gains realized in the same year, reducing your overall capital gains tax — but it cannot offset unrelated income types like wage income.
Official Sources
Always verify with the official sources below