Sangsaeng Landlord Tax Exemption Calculator

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

Sangsaeng landlord tax exemption checker

Uses the Korean Sangsaeng landlord model for the previous lease, 5 percent rent cap, 24-month win-win lease, signing window, and sale-time one-house condition.

Korean source inputs

Verdict

Qualified

Residence requirement exemption candidate.

Rent increase

5%

Converted monthly rent increase against previous lease.

Previous lease

24 months

At least 18 months are required.

Win-win lease

24 months

At least 24 months are required.

Max deposit at current rent

₩315,000,000

Monthly-equivalent cap ₩1,443,750.

Issues

0

0 remedy notes from Korean model.

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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Sangsaeng landlord tax exemption checker

This English guide follows the Korean Sangsaeng landlord calculator for deciding whether a landlord who keeps rent increases within 5 percent can receive one-house residence-requirement relief.

Rule purpose and signing window

The legal basis is Income Tax Act Enforcement Decree Article 155-3. The Sangsaeng landlord rule can exempt the 2-year residence requirement for one-house capital-gains-tax exemption when a qualifying landlord signs a rent-stabilizing lease.

The contract must be signed from 2021-12-20 to 2026-12-31, and the lease must begin during the applicable period. The 2024 tax-law revision extended the deadline by 2 years, so the Korean calculator keeps the 2026-12-31 end date as a hard screen.

Lease requirements

The previous lease must run for at least 18 months, and it must be a lease directly signed by the owner after acquiring the house. A tenant-assumption lease purchased with the property or a pre-completion presale or occupancy-right lease is not treated as the previous lease in the Korean source.

The win-win lease must run for at least 24 months. The rent increase cap is 5 percent, and the calculator converts deposit plus monthly rent into monthly-equivalent rent using the entered jeonse-to-rent conversion rate, so jeonse-to-semi-jeonse changes are screened on the same basis.

Benefits and 2026 cautions

If the rule applies, a regulated-area house that would otherwise need 2 years of residence can still use one-house exemption without actual residence. For high-value housing over KRW 1.2 billion, the long-term holding special deduction table 2 holding portion up to 40 percent can be used without residence; actual residence can still add a residence portion up to the combined 80 percent ceiling.

The public-price KRW 900 million condition was removed from 2022-06-21, so high-value houses are not blocked just because of official price. Multi-house owners can sign a qualifying Sangsaeng lease, but the sale-time benefit still requires one-house status or another qualifying one-house exemption route at disposition.