Non Residential Capital Gains Tax Calculator

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

Non-residential capital gains tax calculator

Uses the Korean non-residential real-estate capital-gains model for commercial property, buildings, business land, non-business land, unregistered transfers, short-term rates, long-term deduction, basic rates, comparative taxation, and local income tax.

Korean source inputs

Total tax

₩104,319,600

Includes local income tax.

Capital gain

₩354,000,000

Before long-term deduction and basic deduction.

Long-term deduction

0.1%

₩49,560,000 deducted.

Tax base

₩301,940,000

3억원 초과 ~ 5억원

Non-business land

No

No comparative taxation.

Short-term or unregistered

No

Applied rate 40%.

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-residential capital gains tax calculator

This guide follows the Korean non-residential capital gains tax calculator for commercial units, buildings, business land, non-business land, short-term rates, long-term deduction, comparative taxation, and unregistered transfers.

What is different from housing

Non-housing assets do not use the one-house exemption and do not use the housing multi-home surcharge framework. Commercial property, buildings, business land, and non-business land are instead tested through non-residential rules.

Short-term non-housing transfers use 50 percent for under 1 year and 40 percent for 1 to under 2 years. After 2 years, basic rates of 6 to 45 percent generally apply unless another special rule applies.

Non-business land and comparative tax

Non-business land adds 10 percentage points to the basic rate, so the maximum rate can reach 55 percent before local income tax effects. The business-use tests look at the previous 5 years, previous 3 years, and 60 percent of the total holding period.

For non-business land held under 2 years, comparative taxation can compare short-term tax against the basic-rate plus 10 percentage-point surcharge. The Korean function reports both comparative short-term tax and comparative surcharge tax.

Deductions and expenses

Table 1 long-term deduction starts after 3 years at 6 percent, adds 2 percent per year, and reaches 30 percent at 15 years or more. There is no deduction under 3 years or for unregistered transfers.

Necessary expenses include acquisition tax, brokerage, legal and registration cost, capital expenditure, and other provable expenses. Local income tax is 10 percent of the calculated capital gains tax.