Non Business Land Tax Calculator

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

Non-business land tax surcharge calculator

Uses the Korean non-business land model for land type, nearby residence, self-farming, business-use period tests, deemed exceptions, basic-rate plus 10 percentage-point surcharge, comparative taxation, and long-term deduction.

Korean source inputs

Verdict

비사업용 토지 (중과 대상 +10%p)

기간기준(5년 이상 보유)의 모든 항목에서 비사업용 기간이 기준을 초과하여 비사업용 토지로 판정됩니다.

Holding period

10y 1m

5년 이상 보유

Business-use test

No

재촌·자경 요건을 모두 충족하지 못해(부재지주) 사업용으로 인정되지 않습니다.

Applied tax

₩137,291,000

기본세율 40% + 10%p

Surcharge difference

₩33,165,000

Difference between business-use and non-business assumptions.

Period tests

3

Korean statutory period tests evaluated.

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

Non-business land tax surcharge calculator

This English guide translates the Korean non-business land surcharge calculator under Income Tax Act rules and Enforcement Decree Article 168-6 period tests.

Use requirement by land type

Non-business land is land not used for its statutory purpose. Since 2016-01-01 transfers generally apply the basic capital gains rate plus 10 percentage points, producing a 16 to 55 percent rate range before local income tax.

For farmland, the owner must reside nearby, meaning the same or adjacent city, county, or district, or within 30 km, and must self-farm. Self-farming means regular cultivation or at least one half of the labor by the owner. If farmland enters a residential, commercial, or industrial urban zone, it can become non-business after a 3-year grace period even if cultivated.

Period tests

For land held 5 years or more, the non-business test looks at more than 2 years in the previous 5 years, more than 1 year in the previous 3 years, and more than 40 percent of total holding. The Korean calculator also handles 3 to 5 year and under 3 year holding regimes.

For practical planning, using land as business-use property for 3 of the previous 5 years, 2 of the previous 3 years, or 60 percent of the total holding period can help avoid the surcharge when the land-type use requirement is also satisfied.

Exceptions and tax comparison

Deemed business-use exceptions under Enforcement Decree Article 168-14 can include statutory restrictions, protected cases, inherited farmland sold within 3 years, public project acquisition, and land farmed by an ancestor or spouse for 8 years or more.

The calculator compares business-use tax and non-business tax when sale price, purchase price, and expenses are entered. Eight-year self-farming exemption has annual KRW 100 million and 5-year KRW 200 million caps, but that exemption is a separate review from the surcharge screen.