Korean Real Estate Acquisition Tax Calculator
Acquisition tax + rural-special tax + local-education tax for Korean homes. Handles 1-home, multi-home, and regulated-zone surtax automatically.
📋 Rate schedule (2026 Korean Local Tax Act)
1 home (sale)
| Price | Tax rate |
|---|---|
| ≤ 600M | 1.0% |
| 600M ~ 900M | 1.0% ~ 3.0% linear |
| > 900M | 3.0% |
Multi-home (surtax)
| Category | Regulated zone | Non-regulated |
|---|---|---|
| 2 homes | 8% | Same as 1-home tiered |
| 3+ homes / Corporate | 12% | 8% |
How to Use
Enter purchase price (KRW) and total homes owned by you + spouse + cohabiting family. Tiers: 1 home, 2 homes, 3+ homes.
Mark whether the property is in a regulated zone (Seoul Gangnam/Seocho/Songpa/Yongsan, parts of Sejong, etc.) and whether the size is ≤ 85 ㎡ (national-housing scale). These affect rate and education-tax.
Acquisition tax + rural-special tax (if > 85 ㎡) + local-education tax + total + effective rate. Multi-home or regulated-zone surtaxes can dramatically raise the total — verify before signing.
FAQ
Korean home-acquisition tax rates?
1 home (transaction price): ≤600M 1%, 600M–900M 1–3% linear (formula: price × 2/3B − 3), >900M 3%. Multi-home (regulated): 1→2 homes 8%, 1→3+ or corporate 12%. Non-regulated 2-home uses 1-home tiered. Confirm specifics with Wetax or a tax accountant.
What is rural-special tax (농특세)?
A surtax on homes larger than national-housing scale (>85 ㎡). Usually 0.2% of price (10% of acquisition tax). Homes ≤85 ㎡ are exempt. This tool handles the size split automatically.
How much is local-education tax?
A fraction of acquisition tax. Normally 10% of acquisition tax (price × tax rate × 10%). For ≤85 ㎡ it's roughly price × 0.1–0.3%. Multi-home surtax uses a separate higher rate (~0.4%). This tool shows a standard estimate.
What is a 'regulated zone'?
Areas designated by MOLIT as overheated real-estate markets. As of 2026 includes parts of Seoul (Gangnam, Seocho, Songpa, Yongsan), Sejong, etc. Multi-home buyers in regulated zones pay the surcharged rate (8/12%). Designations change yearly — check MOLIT announcements.
First-home or other exemptions?
This tool covers the standard "sale-based acquisition tax". Inheritance (2.8%) and gift (3.5%) use different rates not modeled here. First-home buyers and newlywed couples may qualify for reductions — confirm at Wetax or your local district office.
When is acquisition tax paid?
Within 60 days of the balance payment date. Late filing incurs penalties. Receipt is required for property registration. File and pay through wetax.go.kr.
Is my input sent to a server?
No. All computation runs in your browser; inputs are never sent over the network.
