Acquisition Tax Calculator

Residential property · standard rates · same rates apply to foreigners

Purchase price (KRW)

Actual contract price.

Number of homes (incl. this purchase)

1 home 2 homes 3 homes 4+ homes

Includes Korean-owned homes by the household.

Located in a regulated area (조정대상지역) From the 2nd home, the heavy-tax rate applies.

Floor area > 85 m² Triggers a 0.2% rural special tax.

Estimated total

KRW 0

Applied rate—

Acquisition taxKRW 0

Rural special taxKRW 0

Local education taxKRW 0

Standard rates only. First-home buyer relief, newborn-household relief, and pre-sale rights are not modeled. Consult a tax accountant for non-standard cases.

Rate summary

Tier	≤ KRW 600M	KRW 600-900M	> KRW 900M
1 home	1.0%	1-3% progressive	3.0%
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+ homes	12.0%

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

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