The calculation you need, step by step

Capital gains tax calculator

Check a simplified tax amount when selling a home or real estate, reflecting the capital gain, the long-term holding deduction and the one-home-per-household exemption.

Reference results

Check the entries, then select Calculate.

One-home exemption and high-value homes

A household’s only home that meets the exemption requirements is not taxed up to a transfer price of KRW 1.2 billion. Above that, only the share (transfer price − KRW 1.2 billion) ÷ transfer price of the gain is taxed. This tool does not decide home-count exceptions such as temporary two-home ownership, inherited homes, or households merged to care for parents or by marriage.

Long-term holding special deduction

With a holding period of 3 years or more, 2% per year is deducted, up to 30% at 15 years. For a household’s only home lived in for 2 years or more, 4% per year of holding (up to 40%) and 4% per year of residence (up to 40%) are combined for up to 80%; residence of 2 to under 3 years counts as 8%. The 2026 tax reform proposal to switch to a long-term residence deduction for transfers from 2028 is still before the National Assembly and is not reflected.

Tax rate

After 2 years of holding, the basic rates apply. Homes are taxed at 70% if held under 1 year and 60% if held 1 to under 2 years; other land and buildings at 50% and 40% respectively. Assuming no other transfer in the same year, the KRW 2.5 million basic capital gains deduction is subtracted, and 10% local income tax is added.

Basic income tax rates and progressive deductions (Income Tax Act Article 55)
Tax base	Tax rate	Progressive deduction
Up to KRW 14 million	6%	None
Over KRW 14 million, up to KRW 50 million	15%	KRW 1.26 million
Over KRW 50 million, up to KRW 88 million	24%	KRW 5.76 million
Over KRW 88 million, up to KRW 150 million	35%	KRW 15.44 million
Over KRW 150 million, up to KRW 300 million	38%	KRW 19.94 million
Over KRW 300 million, up to KRW 500 million	40%	KRW 25.94 million
Over KRW 500 million, up to KRW 1 billion	42%	KRW 35.94 million
Over KRW 1 billion	45%	KRW 65.94 million

What this calculator cannot apply

Not handled: the surcharge on multi-home owners in adjustment-target areas that applies again from 10 May 2026 (basic rates plus 20 or 30 percentage points, including the temporary relief in the 2026 tax reform proposal), the 10-point surcharge on non-business land, unregistered transfers, pre-sale rights, move-in rights and shares, converted or appraised acquisition prices, carry-over taxation and wrongful-act calculations, reductions under the Restriction of Special Taxation Act, aggregation of several transfers in one year, and provisional return deadlines. Periods are entered in whole years only, so recheck with actual dates near a boundary.

Scope of results and official alternatives

National Tax Service Hometax capital gains tax estimate ↗: check the tax there before filing. This tool does not determine an official filing amount or file a tax return for you.

Calculation basis and official sources

This material is based on sources checked on November 7, 2026 (KST). Check subsequent amendments and transitional provisions for your particular case separately.