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Acquisition Tax Calculator

Purchase · inheritance · gift · new build · automatic relief and surcharge checks
Use the contract price for a purchase, or the recognized assessed value for a gift or inheritance.
A newly built apartment bought from a developer is a paid transfer (1–3%, or the heavy rate), not an original acquisition at 2.8%. Original acquisition applies only when the owner built or extended the structure themselves. Choosing the wrong one changes the tax significantly.
Household-level count. Corporate acquisitions follow separate rules.
The tax is computed on this value.
Only the heavy-rate test uses this value. If left blank, the recognised market value is used instead and the result carries a warning.
Gift tax base = recognised market value − debt assumed. The paid-transfer tax on the debt portion is shown separately.

Eligibility limits are checked automatically from price, home count, and floor area.

Final relief = statutory 25% + ordinance 0–25%. It is not a flat 50% nationwide.

Estimated total

Enter a value
KRW 0
Applied rate—
Acquisition tax (after relief)KRW 0
First-home reliefN/A
2026 unsold-unit reliefN/A
Rural special taxKRW 0
Local education taxKRW 0
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The applicable rate and modeled relief are selected automatically from your facts. Pre-sale rights, redevelopment membership shares, officetels, and corporate acquisitions require a separate review.

Rate summary

Tier≤ KRW 600MKRW 600-900M> KRW 900M
1 home1.0%1-3% progressive3.0%
2 homes (non-regulated)1.0%1-3%3.0%
2 homes (regulated)8.0%
3 homes (non-regulated)8.0%
3 homes (regulated)12.0%
4+ homes12.0%

Source: Local Tax Act Art. 11, Art. 15. The progressive formula for the 600-900M tier: rate (%) = (price × 2 / 3 × 10⁸) − 3.

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Disclaimer General information only. Actual tax depends on assessed value, relief eligibility, and local jurisdiction. Consult a Korean tax accountant.