Deemed Rental Deposit Tax Calculator

Deemed Rental Deposit Tax Calculator helps estimate Korea-related property, housing, or local tax pressure from assessed values and thresholds.

Deemed rental deposit tax inputs

Deemed rent

₩5,580,000

Deposit threshold exceeded.

Separate tax

N/A

Housing revenue within KRW 20 million can use separate tax.

Comprehensive tax

₩2,815,560

Rental net income ₩11,790,000

Recommended method

Comprehensive

Tax saving ₩0

Calculates Korean deemed rent on housing and commercial deposits, including the 2026 high-value two-house rule, three-plus-house KRW 300 million threshold, 60 percent ratio, deposit interest rate, separate tax, comprehensive tax, VAT, and health-insurance threshold. This English calculator calls the same pure tax calculation function used by the Korean page. Inputs and labels are translated; the formula is not replaced by a generic value-times-rate stub.

Related calculators

Deemed rental deposit tax calculator

This page translates the Korean deemed-rent guide for jeonse deposits and rental deposits, preserving the housing, commercial, separate-tax, comprehensive-tax, VAT, and health-insurance logic.

Housing deemed rent

One-house cases are not taxed on deposit deemed rent in this model. For two houses, the 2026 high-value rule can apply when both non-small houses exceed KRW 1.2 billion standard price and total deposits exceed KRW 1.2 billion.

For three or more houses, non-small housing deposits above KRW 300 million can generate deemed rent. Qualifying small housing is excluded when area is 40 square meters or less and standard value is KRW 200 million or less.

Formula and interest rate

Housing deemed rent is allocated across properties after applying the threshold. The Korean source uses a 60 percent taxable ratio, rental days divided by days in the year, and the interest rate for the selected tax year.

Commercial deposits use a different formula and can also create VAT deemed-rent tax base. The commercial VAT result uses a 10 percent VAT rate on the modeled tax base.

Tax method comparison

The result compares separate tax and comprehensive tax for housing rental income when separate tax is available. Separate tax is not available for commercial rental income.

Health-insurance threshold logic is also shown. The Korean model checks whether annual rental income exceeds KRW 20 million and describes the possible dependent-status or regional-insurance impact.