Multi Family House Tax Exemption Calculator

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

Multi-family house one-home exemption calculator

Uses the Korean multi-family house model for the Building Act 3-floor, 660 sqm, 19-household tests, piloti and rooftop residence floor count, whole-sale unit rule, one-house eligibility, high-value excess taxation, long-term deduction, and local income tax.

Korean source inputs

Housing type

MULTI_FAMILY

다가구주택 (단독주택)

Tax verdict

PARTIAL

다가구 인정 + 12억 초과 고가 → 초과분 안분 과세

Effective floors

3

Floors OK: Yes.

Area and household tests

Yes / Yes

660 sqm and 19-household statutory tests.

Total tax

₩7,788,000

다가구주택 전체가 1주택으로 인정되어 1세대 1주택 비과세 대상이지만, 양도가액 12억원을 초과하는 고가주택이라 초과분에 대해서만 양도소득세가 과세됩니다.

Taxable gain

₩140,000,000

High-value ratio 0.2%.

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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Multi-family house one-home exemption calculator

This English guide translates the Korean multi-family house exemption calculator for Building Act classification and capital-gains tax treatment.

Building Act classification

The Building Act Enforcement Decree Annex 1 treats a multi-family house as a detached house when all 3 conditions are satisfied: residential floors are up to 3, total residential floor area is up to 660 sqm, and there are up to 19 households.

If the building is sold as one sale unit, the whole building can be treated as one house for the one-house exemption. If units are sold separately, each unit can be treated as a separate house, making exemption much harder.

Rooftop and piloti traps

A multi-household building is common housing and each unit is separately owned and registered, so it counts as separate houses. Classification mistakes can change a fully exempt case into a taxable separate-unit case.

The rooftop residence trap is critical: Building Act Enforcement Decree Article 119(1)(9) excludes certain rooftop auxiliary area from floor count, but if it is used as residence, even a small rooftop room can be counted as a floor. The Korean guide cites Busan District Court 2020-gu-hap-21358 and the burden of proof principle from Supreme Court 2005-du-8443.

Tax result

A 3-floor, 500 sqm, 7-household building sold as one building by a one-household one-home owner can qualify for full exemption when the holding and residence requirements are met and the sale price is within KRW 1.2 billion.

If a rooftop residence makes the building 4 floors, the building can be deemed multi-household instead of multi-family, and the one-house exemption can fail. High-value sales over KRW 1.2 billion tax only the excess portion where the one-house conditions are otherwise satisfied.