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?
Korean capital gains tax applies to profits from selling real estate. As of 2026, owner-occupiers selling their sole home for ₩1.2B or less with a 2+ year holding period are fully exempt. A long-term holding deduction of 6–30% applies for properties held 3–15+ years. Short-term disposals (under 1 year: 70%, 1–2 years: 60%) are subject to surcharge rates compared against the standard progressive rate.
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% |
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.
This calculator is for informational purposes only. Multi-home surcharges, designated-area rules, and the separate long-term deduction table for one-house owners are not included. Please consult a qualified tax professional for an accurate calculation.