Commercial House Exemption Calculator

Commercial House Exemption Calculator helps estimate Korea-related property tax, capital gains, gift, inheritance, exemption, or transfer scenarios in English.

Commercial-house one-home exemption calculator

Uses the Korean mixed-use commercial-house tax model for residential and commercial floor area, KRW 1.2 billion high-value split rule from 2022, one-house eligibility, holding and residence period, portion allocation, long-term deduction, basic rates, and local income tax.

Korean source inputs

Verdict

PARTIAL

주택 부분은 1세대 1주택 비과세가 적용되지만, 상가 부분(및 주택 12억 초과분)에 대해서는 양도소득세가 과세됩니다.

Total tax

₩78,678,600

Current-law mixed-use building tax.

Residential ratio

0.6%

주택 60% > 상가 40% 이지만 12억 초과 고가 → (2022년 개정) 주택·상가 분리 과세

House taxable gain

₩0

House part exempt.

Commercial taxable gain

₩320,000,000

Commercial ratio 0.4%.

Legacy extra tax

₩68,778,600

2021-or-earlier comparison where applicable.

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.

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Commercial-house one-home exemption calculator

This page follows the Korean mixed-use commercial-house calculator for one-house exemption, area allocation, high-value threshold, and post-2022 split taxation.

Area rule and 2022 high-value split

For mixed-use commercial houses, if the sale price is over KRW 1.2 billion, the house part and commercial part are separated regardless of area from 2022 onward. If the sale price is KRW 1.2 billion or less and residential area is larger than commercial area, the whole building can be treated as one house.

Residential area, commercial area, and attached land allocation determine how much gain belongs to the house part and how much belongs to the commercial part. Residential attached land limits can be 3 times building footprint in the urban capital area, 5 times in other urban areas, and 10 times outside urban areas.

Exemption and deduction

The house part can receive one-house exemption when the taxpayer is a one-household one-home owner, has at least 2 years of holding, and satisfies the 2-year residence requirement if acquired in a regulated area after 2017-08-03.

For the high-value house part, only the amount over KRW 1.2 billion is taxed. Table 2 long-term deduction for a qualifying one-house case 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.

Commercial part and filing

The commercial part generally uses the ordinary Table 1 long-term deduction, which starts after 3 years and reaches 30 percent at 15 years or more. Basic rates are 6 to 45 percent, and local income tax is 10 percent.

The preliminary capital-gains tax filing is due within 2 months from the end of the month containing the sale date. Use the calculator with acquisition cost proof, area documents, building register, lease status, and land allocation documents.