Capital Gains Tax Calculator

Capital Gains Tax Calculator helps estimate Korea-related property tax, capital gains, gift, inheritance, exemption, or transfer scenarios in English.

Capital gains tax calculator

Uses the Korean housing and real-estate capital-gains tax model for one-house exemption, KRW 1.2 billion high-value threshold, holding period, residence period, long-term deduction, local income tax, short-term rates, and multi-house surcharge suspension.

Korean source inputs

Total tax

₩0

Capital gains tax plus local income tax.

Capital gain

₩190,900,000

Sale price minus purchase basis and expenses.

Tax exempt

Yes

1세대 1주택 비과세 (양도가액 12억원 이하, 5년 보유)

Long-term deduction

0%

₩0 deducted.

Tax base

₩0

비과세

Effective rate

0%

Source effective tax rate.

This English calculator calls the same pure real-estate calculation function used by the Korean page. Inputs and labels are translated; the formula is not replaced by a generic stub.

Related calculators

Capital gains tax calculator

This page translates the Korean real-estate capital gains tax calculator for one-house exemption, high-value housing, residence requirements, long-term deduction, basic deduction, local income tax, and surcharge rules.

One-house exemption and high-value split

The one-house exemption generally requires at least 2 years of holding, and regulated-area acquisition requires at least 2 years of residence. A one-house sale price of KRW 1.2 billion or less can be fully exempt when all statutory conditions are met.

For a high-value house over KRW 1.2 billion, taxable capital gain = capital gain x (sale price - KRW 1.2 billion) / sale price. The calculator keeps this high-value ratio separate from the ordinary capital gain.

Long-term deduction and rates

For a qualifying one-house case with at least 3 years of holding and at least 2 years of residence, the long-term deduction can combine holding 4 percent per year up to 40 percent and residence 4 percent per year up to 40 percent, for a maximum of 80 percent.

For general real estate, the table generally applies 2 percent per year after the minimum holding period and can reach 30 percent at 15 years or more. Basic capital gains rates are 6 to 45 percent, and local income tax is 10 percent of the calculated capital gains tax.

Surcharge and filing

The Korean source reflects the multi-house regulated-area surcharge suspension through 2026-05-09; after 2026-05-10 the surcharge may revive depending on law and enforcement status. Short-term transfer rates and rights-transfer rules still need separate checking.

The preliminary capital-gains tax filing is due within 2 months from the end of the month containing the sale date. Non-filing penalty can be 20 percent, late payment interest can be 0.022 percent per day, and documents should be kept for 5 years.