One House Tax Exemption Calculator

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

One-house capital gains tax exemption checker

Uses the Korean one-house exemption judgment function for 2-year holding, regulated-area residence, KRW 1.2 billion high-value rule, temporary two-house, marriage/support merger, and inherited-house cases.

Korean source inputs

Verdict

EXEMPT

소득세법 §89 ① 3호, 시행령 §154

Holding period

5y 0m

60 months total.

Residence period

5y 0m

60 months total.

Taxable ratio

0%

Only applies to the KRW 1.2 billion excess branch.

Taxable amount

₩0

Sale-price excess over the high-value threshold.

Remedies

0

4/4 checks pass.

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

Related calculators

One-house capital gains tax exemption checker

This English page follows the Korean one-house exemption checker for holding period, residence period, KRW 1.2 billion threshold, regulated-area acquisition, temporary two-house, marriage/support merger, inherited house, and rural-house exceptions.

Basic one-house rule

The Korean content cites Income Tax Act Article 89 and Enforcement Decree Articles 154 and 155. The ordinary rule checks household house count, at least 2 years of holding, and regulated-area residence requirements where applicable.

For high-value housing, the taxable capital gain is total gain multiplied by (sale price - KRW 1.2 billion) divided by sale price. Presale rights and occupancy rights count from 2021-01-01 in the Korean rule explanation.

Special cases and amendments

Temporary two-house treatment uses the disposal-deadline logic that was unified to 3 years by the 2023 decree change. The 2024-11-12 amendment expanded the marriage and support merger period from 5 years to 10 years.

Short-term transfer rates remain severe: 70 percent under 1 year and 60 percent for 1 to 2 years. The sangsaeng landlord rule requires rent increase of 5 percent or less and is treated as a temporary rule through 2026-12 in the Korean source.

Rural and inherited-house notes

A rural house exception can require eup or myeon location, land at or below 660 square meters, and house value at or below KRW 300 million, or KRW 400 million for hanok. Inherited-house treatment depends on whether the household already had an ordinary house before inheritance.

The English calculator calls judgeOneHouseTaxExemption from the Korean feature library. The output should therefore match the Korean verdict, applied rule, checks, taxable ratio, taxable amount, and remedies for the same input.