The calculation you need, step by step
Comprehensive real estate tax calculator
Estimate Korea’s comprehensive real estate tax on housing and the rural special tax: deduct KRW 900 million (KRW 1.2 billion for a single-home household) from total official prices, then apply the 60% fair market ratio and 2026 rates.
Reference results
Check the entries, then select Calculate.
Tax base and rates
The tax base is (total official housing prices − deduction) × the 60% fair market ratio. The deduction is KRW 900 million, or KRW 1.2 billion for a single-home household.
| Tax base | 2 homes or fewer | 3 homes or more |
|---|---|---|
| Up to KRW 300 million | 0.5% | 0.5% |
| Over KRW 300M to 600M | KRW 1.5M + 0.7% of the excess | KRW 1.5M + 0.7% of the excess |
| Over KRW 600M to 1.2B | KRW 3.6M + 1.0% of the excess | KRW 3.6M + 1.0% of the excess |
| Over KRW 1.2B to 2.5B | KRW 9.6M + 1.3% of the excess | KRW 9.6M + 2.0% of the excess |
| Over KRW 2.5B to 5B | KRW 26.5M + 1.5% of the excess | KRW 35.6M + 3.0% of the excess |
| Over KRW 5B to 9.4B | KRW 64M + 2.0% of the excess | KRW 110.6M + 4.0% of the excess |
| Over KRW 9.4B | KRW 152M + 2.7% of the excess | KRW 286.6M + 5.0% of the excess |
Property tax levied on the same tax base is subtracted, and single-home households receive age (60: 20%, 65: 30%, 70: 40%) and ownership-period (5 years: 20%, 10: 40%, 15: 50%) credits capped at 80% combined. The rural special tax is 20% of the comprehensive real estate tax payable.
Approximated parts
The property tax credit is an approximation: property tax estimated at the standard rate as if all homes were one, multiplied by the share attributable to the comprehensive tax base (using the top 0.4% bracket). It may differ from actual bills computed home by home.
What this calculator cannot apply
The 150% tax-burden ceiling, excluded rental housing, special rules for temporary second homes, inherited homes and low-priced regional homes, the joint-spousal-ownership option, corporate rates, land-based tax and instalment payment are not applied.
Scope of results and official alternatives
Hometax comprehensive real estate tax lookup and filing ↗and National Tax Service guidance show the actual assessed amount.
Calculation basis and official sources
- Comprehensive Real Estate Holding Tax Act Article 8: tax base (in force 1 January 2026) ↗
- Comprehensive Real Estate Holding Tax Act Article 9: rates and tax amount ↗
- National Tax Service guide to tax base, rates and credits ↗
- Special Tax for Rural Development Act Article 5 ↗
This material is based on sources checked on November 7, 2026 (KST). Check subsequent amendments and transitional provisions for your particular case separately.