Real Estate & Tax Β· π°π· Korea
Korean Acquisition Tax Surcharge Checker
Wizard-based Korean acquisition tax surcharge checker for home count, regulated area, temporary 2-home, gift, inheritance β 2026 rates.
About this tool
Korean Acquisition Tax Surcharge Checker (chwidse) auto-classifies acquisition tax β base 1~3% vs surcharge 8% / 12% β across sale, gift, inheritance, and new-build. Inputs: transaction type, price, current home count (including pre-sale rights), regulated-area status (2026: Gangnam-3 + Yongsan only), floor area, temporary-2-home, and inheritance-within-5-yr exemptions. Outputs: base tax + rural-special tax (>85γ‘, 0.2~1.0%) + 10% local education surtax, plus surcharge-avoidance scenarios (temp-2-home 3-yr processing, rural low-cost β€300M exclusion).
Use cases
Scenario 1
Gangnam 1-home additional buy
In Gangnam (regulated), a 1-home owner buying a 2nd at 800M sees 8% surcharge β 64M base tax instantly.
Scenario 2
Temp-2-home avoidance
After the 2023.1 reform, the temp-2-home period is uniformly 3 years; simulate base-rate eligibility if you process the prior home in time.
Scenario 3
Rural low-cost not counted
Rural low-cost (β€300M assessed) is excluded from home count β tool flags as "effective 1-home."
Scenario 4
Gift 12% surcharge
Regulated area + assessed β₯300M gift: 12% surcharge; otherwise gift uses 3.5%.
Scenario 5
Inheritance no-home 0.8% special
A no-home heir gets 0.8% + 0.08% surtax (vs general 2.8%) β sizable saving on first-home inheritance.
Features
- Auto split across sale / gift / inheritance / new-build
- Auto 2026 regulated-area (Gangnam-3 + Yongsan)
- Auto temp-2-home 3-yr grace
- Rural low-cost (β€300M) excluded from count
- Inherited within 5 yrs excluded
- Pre-sale rights (post 2020.8.12) counted
- Auto rural-special tax (>85γ‘) + 10% surtax
Frequently asked
- Q. 2026 regulated areas?
- A. Only Seoul Gangnam-3 (Gangnam/Seocho/Songpa) + Yongsan. All others released.
- Q. Temp-2-home period?
- A. Uniformly 3 years after 2023.1 reform. Miss it and surcharge + penalty applies.
- Q. Pre-sale rights counted?
- A. Yes β pre-sale rights acquired after 2020.8.12 count toward home tally.
- Q. Inheritance acquisition tax?
- A. General 2.8% + 0.16%; no-home heir special 0.8% + 0.08%.
- Q. Why is >85γ‘ more?
- A. Rural-special tax adds 0.2% (base) / 0.6% (8% tier) / 1.0% (12% tier).
Sources / references
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How we run it / disclaimer
This tool is advisory and does not constitute legal, tax, medical, or financial advice. All calculations and document generation run in your browser; inputs are never sent to a server. Ads follow Google AdSense policy and are kept separate from tool accuracy.