Deemed Rent Calculator — Korea Real Estate and Tax Calculator
CalculatorDeemed Rent Calculator is a browser-based Korean real estate and tax calculator that estimates deemed rental income from deposits, deduction, and deposit interest rate.
Important basis and limitations
- Basis date
- Content basis date: 2026-06-26
- Scope
- General cases under Korean criteria
- Sources checked on
- 2026-06-26
Reference sources
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
Deemed Rent Calculator estimates common Korean real estate and tax scenarios from official references such as NTS, MOLIT, and Korea Law Information Center. Multi-home surcharges, regulated areas, exemptions, holding or residence period benefits, local rules, and special cases may differ, so the result is not tax or legal advice.
How to use
- 1Enter price, deduction, income, ratio, or other required values.
- 2For coded options, follow the number in the field label.
- 3Press calculate and review the estimate and breakdown.
Reference
| Input | Result |
|---|---|
| KRW 500M deposits, default deduction, 365 days | Estimated deemed rent |
Sources & standards
- Gift tax deduction table - National Tax Service
- Gift tax flow and generation-skip surcharge - National Tax Service
- Inheritance and gift tax rates - National Tax Service
- Inheritance deduction guide - National Tax Service
- Comprehensive real estate tax flow - National Tax Service
- Comprehensive real estate tax overview - National Tax Service
- Housing brokerage fee table - Ministry of Land, Infrastructure and Transport
- Real Estate Agent Act Enforcement Rule attached table - Korea Law Information Center
- Housing deemed rent guide and 2025 deposit interest rate - National Tax Service
- Comprehensive income tax rate table - National Tax Service
FAQ
Is Deemed Rent Calculator a final tax amount?
No. It is a simplified general-case estimate from official criteria. Confirm with a tax professional, legal professional, lender, or agency before filing or payment.
What cases are excluded?
Exemptions, regulated-area surcharges, historical years, long-term holding or residence benefits, joint ownership, corporations, and detailed related-party rules are out of scope.
Is Deemed Rent Calculator input sent to a server?
No. All calculations run in your browser.
What basis date does it use?
Rates and criteria reflect official references checked on June 26, 2026.