Property Transfer Tax Comparison Calculator

Property Transfer Tax Comparison Calculator helps estimate Korea-related property tax, capital gains, gift, inheritance, exemption, or transfer scenarios in English.

Property transfer tax comparison calculator

Uses the Korean gift, sale, inheritance, and encumbered-gift comparison model for progressive tax, deductions, acquisition tax, local taxes, long-term holding deduction, and recommendation.

Korean source inputs

Recommendation

Sale

1세대 1주택 비과세 요건을 충족하여 매매가 가장 유리합니다. 양도소득세가 면제됩니다.

Gift tax total

₩99,250,000

1 deductions applied.

Sale tax total

₩5,500,000

1 deductions applied.

Inheritance tax total

₩15,400,000

2 deductions applied.

Encumbered gift

N/A

Enter assumed debt to compare.

Max saving

₩93,750,000

Worst method minus recommended method.

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.

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Property transfer tax comparison calculator

This page follows the Korean calculator comparing gift, sale, inheritance, and encumbered gift tax outcomes.

Gift route

Gift tax uses progressive 10 to 50 percent brackets. The Korean source preserves 10-year gift deductions: spouse KRW 600 million, adult child KRW 50 million, minor child KRW 20 million, grandchild KRW 50 million, and other relative KRW 10 million.

Gift acquisition tax is generally 3.5 percent, but regulated-area housing worth KRW 300 million or more can use 12 percent in the source. Generation-skipping gifts can add a 30 percent surcharge, or 40 percent for minor-child cases in the source branch.

Sale and inheritance routes

Sale-route capital gains tax uses progressive 6 to 45 percent brackets. One-house exemption can fully exempt a house at or below KRW 1.2 billion when holding and residence requirements are met; high-value houses tax only the excess portion.

Inheritance tax also uses progressive 10 to 50 percent brackets. The source compares basic plus personal deductions against the lump-sum deduction of KRW 500 million, applies spouse deduction from KRW 500 million to KRW 3 billion, and can apply co-residence home inheritance deduction up to KRW 600 million.

Encumbered gift and recommendation

Encumbered gift splits the property into a gift portion and a paid-transfer portion equal to assumed debt. The gift portion is taxed as gift, while the debt portion can trigger capital gains tax and acquisition tax.

The calculator sums main tax, acquisition tax, local education tax, special rural tax, and local income tax for each method, then recommends the lowest-tax method and shows the maximum saving against the highest-tax method. Family transactions still require fair-market and anti-avoidance review.