The calculation you need, step by step
Acquisition tax calculator
Check acquisition tax, local education tax and the special rural development tax under the standard rates of Korea’s Local Tax Act when buying a home, land or a building.
Reference results
Check the entries, then select Calculate.
Rates for home purchases
When a home is bought, 1% applies up to KRW 600 million, (value × 2/KRW 300 million − 3)% from over KRW 600 million to KRW 900 million, and 3% above KRW 900 million. The middle-band rate is rounded at the fifth decimal place. Local education tax is 10% of the home acquisition tax, and the special rural development tax of 0.2% of the value applies only to homes over 85㎡ of exclusive area.
| Category | Acquisition tax | Local education tax | Special rural development tax |
|---|---|---|---|
| Home up to KRW 600 million | 1% | 0.1% | 0.2% · over 85㎡ only |
| Home over KRW 600 million, up to KRW 900 million | 1.01~2.99% | 10% of acquisition tax | 0.2% · over 85㎡ only |
| Home over KRW 900 million | 3% | 0.3% | 0.2% · over 85㎡ only |
| Land or buildings other than homes | 4% | 0.4% | 0.2% |
| Farmland | 3% | 0.2% | 0.2% |
What this calculator cannot apply
Not reflected: heavy rates such as 8% for a second home in an adjustment-target area and 12% for three or more homes or corporations, temporary two-home determinations, the first-home buyer reduction, childbirth and child-rearing reductions, the self-farming farmer reduction, other causes of acquisition such as inheritance, gift or new construction, gifts with assumed debt, deemed market value in related-party transactions, the national-housing area standard for towns and townships outside the capital region, and penalties for missing the filing and payment deadline.
Scope of results and official alternatives
Wetax local tax filing and payment ↗: check the tax there before filing. If reductions or heavy rates are unclear, contact the tax office of the city, county or district where the property is located.
Calculation basis and official sources
- Local Tax Act Articles 10-2, 11, 13-2 and 151 ↗
- Special Tax for Rural Development Act Articles 4 and 5 ↗
- Wetax acquisition tax filing guide ↗
This material is based on sources checked on November 7, 2026 (KST). Check subsequent amendments and transitional provisions for your particular case separately.