Korea Capital Gains Tax Calculator — Property Sale Tax with 2026 Rates
CalculatorThe Korea capital gains tax calculator is a browser-based calculator that estimates tax on selling Korean real estate by applying the long-term holding special deduction, the KRW 2.5 million basic deduction, the 2026 progressive rates of 6 to 45 percent, and the 10 percent local income tax.
Important basis and limitations
- Basis date
- Content basis date: 2026-07-06
- Scope
- General cases under Korean criteria
This is a reference calculation from public sources and your inputs. It may not reflect personal circumstances, recent changes, or an authority’s interpretation. Confirm with an official source or qualified professional before filing, contracting, clinical care, contraception, or another important decision.
What is it
The Korea capital gains tax calculator subtracts acquisition cost and necessary expenses from the sale price to get the gain, applies the long-term holding special deduction and the KRW 2.5 million annual basic deduction, then applies the 2026 progressive rates (6-45 percent over eight brackets) plus 10 percent local income tax. A one-household-one-home seller is treated as exempt when the home was held for two years or more and sold for KRW 1.2 billion or less; above that threshold only the excess portion of the gain is taxed. The special deduction is 4 percent per holding year plus 4 percent per residence year (each capped at 40 percent) for a one-home household with two or more residence years, or 2 percent per year capped at 30 percent otherwise, and short-term housing rates of 70 percent (under one year) and 60 percent (one to two years) are applied. If you are an expat or foreign owner selling Korean property, the same National Tax Service rules generally apply, but the one-home exemption normally requires a Korean-resident household, so confirm your residency status. Multi-home surcharges, regulated-area residence requirements, presale rights, non-business land, and special reliefs are not reflected: this is a simulation with no legal effect, and results change when tax law is revised.
How to use
- 1Enter the sale price, acquisition cost, and necessary expenses such as acquisition tax, brokerage fee, and capital improvements.
- 2Enter holding and residence periods in years, and set one-household-one-home to 0 (no) or 1 (yes).
- 3Press calculate to see the exemption check, special deduction, tax base, capital gains tax, and local income tax.
- 4Before filing, verify with the Hometax mock calculation and a Korean tax professional.
Reference
| Tax base | Rate | Progressive deduction |
|---|---|---|
| Up to KRW 14M | 6% | KRW 0 |
| KRW 14M - 50M | 15% | KRW 1.26M |
| KRW 50M - 88M | 24% | KRW 5.76M |
| KRW 88M - 150M | 35% | KRW 15.44M |
| KRW 150M - 300M | 38% | KRW 19.94M |
| KRW 300M - 500M | 40% | KRW 25.94M |
| KRW 500M - 1B | 42% | KRW 35.94M |
| Over KRW 1B | 45% | KRW 65.94M |
Sources & standards
- Income Tax Act: capital gains rates and long-term holding deduction (Articles 89, 95, 104) - Korea Law Information Center
- Comprehensive income tax rate table (same 6-45% progressive brackets) - National Tax Service
- Hometax capital gains tax mock calculation service - National Tax Service Hometax
FAQ
Do foreigners pay Korean capital gains tax when selling property?
Yes. Foreign and non-resident owners generally owe Korean capital gains tax on Korean real estate, and for non-residents the buyer may be required to withhold part of the price. The one-home exemption normally requires a Korean-resident household, so expats should confirm eligibility with the NTS or a tax professional.
Does it include multi-home surcharge rates?
No. Only the basic progressive rates (6-45 percent) and short-term housing rates (70 percent under one year, 60 percent for one to two years) are reflected. Multi-home surcharges, regulated areas, presale rights, non-business land, and reliefs are out of scope.
How is the long-term holding special deduction applied?
A one-home household with two or more residence years gets 4 percent per holding year plus 4 percent per residence year, up to 80 percent combined. Other cases get 2 percent per year after three holding years, capped at 30 percent.
Is the result my final tax bill?
No. It is a simulation with no legal effect, and it changes when rates or deductions are revised. Rates reflect the 2026 tables checked against official sources on 2026-07-06; confirm with Hometax and a tax professional before filing.
Is my input sent to a server?
No. All calculations run in your browser and no input is sent to a server.