Presale Occupancy Rights Tax Calculator

Presale Occupancy Rights Tax Calculator helps estimate Korea-related property tax, capital gains, gift, inheritance, exemption, or transfer scenarios in English.

Presale and occupancy rights house-count and transfer-tax calculator

Uses the Korean rights-tax model for acquisition date, transfer date, holding-period tax band, presale-right 60/70 percent rules, occupancy-right progressive rate after two years, house-count determination by tax type, temporary two-house exemption checks, and local income tax.

Korean source inputs

Total transfer tax

₩94,050,000

Capital gains tax plus 10 percent local income tax.

Tax rate

60%

over2

Effective rate

64.9%

Total tax divided by capital gain.

Net gain after tax

₩50,950,000

Capital gain minus total tax.

Transfer house count

1

This right is counted for transfer-tax house count.

Presale vs occupancy tax gap

₩56,171,500

redevelopment is cheaper in this source comparison.

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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Presale and occupancy-rights tax calculator

This guide translates the Korean rights-tax calculator for presale rights, association occupancy rights, rule dates, transfer-tax bands, house-count inclusion, and temporary two-house exemption checks.

Rule dates and house count

PRESALE_TRANSFER_RULE_DATE 2021-01-01, ACQ_TAX_RULE_DATE 2020-08-12, and SUBSCRIPTION_RULE_DATE 2018-12-11 are the key dates reflected in the Korean constants.

The calculator separates transfer-tax house count, acquisition-tax house count, and subscription house count because the same right can be treated differently depending on the law being applied.

Transfer-tax rate comparison

Presale right 2 years or more remains 60 percent in the reflected Korean rule set. Occupancy right 2 years or more uses basic rates 6 to 45 percent.

Under 1 year and 1 to 2 year bands can be much harsher, so the acquisition date and transfer date are more than display fields. They directly decide the holding-period band and tax rate.

Temporary two-house exemption

Temporary two-house rule requires right acquisition at least 1 year after prior house and prior house sale within 3 years. The Korean model exposes both conditions as separate inputs.

Use the result with acquisition contract, transfer contract, prior-house acquisition date, sale date, other-house count, and current tax authority guidance. Final tax filing should be checked against the actual statutory facts.