The calculation you need, step by step
Housing rental income tax calculator
Compare separate taxation with comprehensive tax using actual expenses.
Reference results
Check the entries, then select Calculate.
Formula and scope
Receipts up to KRW 20 million permit separate taxation: expenses 50%, or 60% for qualifying registered rentals; additional deduction KRW 2 million or 4 million if other comprehensive income is at most KRW 20 million; tax 14%. Comprehensive estimates use actual expenses and deductions entered separately. Compare national tax before credits only.
What this calculator cannot apply
Select registered preference only after checking both tax-office/local registration and rent-increase cap of 5% throughout. Mixed registrations, prorating, small-housing relief, health premiums, local tax and tax credits are excluded. Enter only taxable receipts; housing-count exemptions are not determined.
Calculation basis and official sources
Sources checked: 8 November 2026 (KST, Asia/Seoul)