Second-Home Exemption Checker
See whether a rural second home keeps your single-home status and how taxes change.
Applies to acquisitions through 2026-12-31
60 days remain. Extension is not confirmed, so acquiring within the deadline is safer. The acquisition date is judged by the final payment date.
🏠 Existing homes
This provision applies only if you currently own exactly one home.
📍 Target area
89 areas designated by the Ministry of the Interior and Safety qualify.
💵 Acquisition
⚖️ Result
Verdict
Eligible
You can acquire while keeping single-home tax status.
- Estimated capital-gains tax saving
- 75,000,000원
- Estimated annual real estate tax saving
- 1,250,000원
- Total estimated saving
- 76,250,000원
60 days left. The final payment date governs, so plan the contract schedule backward.
Basis
- Scope — existing single-home owner acquiring one home in a population-decline area
- Price cap — assessed value 4.00억원 or less at acquisition
- Deadline — acquisitions through 2026-12-31
- Covered taxes — capital gains exemption, comprehensive real estate tax deductions, property tax relief
- Eligible areas — designated by the Ministry of the Interior and Safety
※ Savings are rough estimates. Actual tax depends on holding period, residency requirements, and regulated-area status.
Last updated 2026-09-05