Easily calculate the acquisition tax required when purchasing houses, commercial properties, or land in South Korea. Applies the latest 2026 tax rates, including multiple-home tax surcharges and rates for Speculative Overheated Districts.
Enter the actual transaction price stated in the sales contract. Acquisition tax is calculated based on the actual transaction price, and underreporting may result in additional penalties. For example, if you are purchasing a 500 million KRW apartment, enter exactly 500,000,000. You must enter the actual sale price, not the publicly assessed value.
Choose from residential (apartment, villa, detached house), commercial/officetel, or land. For residential properties, the tax rate varies depending on the number of homes owned, with surcharge rates applied for 3 or more homes. Commercial properties and land follow separate tax rate structures. Officetels are classified as residential if used for housing, or commercial if used for business purposes.
Accurately enter the number of homes currently owned. This includes homes owned by your spouse and minor children, as well as presale rights. Tax rates are 1-3% for 1 home, 1-3% for 2 homes, 8% for 3 homes, and 12% for 4+ homes. Miscalculating the number of homes may result in additional taxes, so please be careful.
Verify whether the area is designated as a government-specified Speculative Overheated District (조정대상지역). As of 2024, all of Seoul and parts of the metropolitan area are designated as such. Purchasing 2 or more homes in these districts triggers surcharge rates that can more than double your acquisition tax. Check the Ministry of Land, Infrastructure and Transport website for the latest designations.
For a newlywed couple in their 30s purchasing their first apartment in Gangnam-gu, Seoul (600 million KRW), the acquisition tax is 600 million × 3% = 18 million KRW. Adding the local education tax (10% of acquisition tax) of 1.8 million KRW, the total burden is 19.8 million KRW. With the first-time buyer tax reduction (up to 2 million KRW), the actual burden is approximately 17.8 million KRW. Acquisition tax must be reported and paid within 60 days from the balance payment date.
If you already own 2 homes and purchase an additional apartment in Songpa-gu, Seoul (800 million KRW), the 3-home surcharge rate of 8% applies, resulting in acquisition tax of 64 million KRW + local education tax of 6.4 million KRW + special rural development tax of 12.8 million KRW = total of 83.2 million KRW. This is more than 3 times higher than for a single-home owner (26.4 million KRW), so you must consider the tax burden when acquiring multiple homes.
When purchasing a commercial building near Gangnam Station (1 billion KRW), the standard acquisition tax rate of 4.6% applies, resulting in acquisition tax of 46 million KRW + local education tax of 4.6 million KRW = total of 50.6 million KRW. Unlike residential properties, commercial properties are subject to the same tax rate regardless of the number owned, and are not subject to surcharges. Additionally, you must pay value-added tax (10%) separately.
Acquisition tax must be reported and paid within 60 days from the date of acquisition (typically the balance payment date) to the district or city office with jurisdiction over the property location. Online filing is available through Wetax (www.wetax.go.kr) or eTax (Seoul City), with a 3% tax credit for online filing. Failure to file within the deadline results in a 20% penalty, so you must meet the deadline.
All homes owned by you, your spouse, and minor children are combined. Presale rights and cooperative membership rights are also counted as homes, as are inherited homes. However, low-value provincial homes (publicly assessed value of 100 million KRW or less, outside the metropolitan area) are excluded from the count. For example, if you own 1 home and your spouse owns 1 home, purchasing another makes you a 3-home owner subject to surcharge rates.
First-time home buyers who are homeless heads of household can receive acquisition tax reductions. Homes priced at 150 million KRW or less receive full acquisition tax exemption, 150-300 million KRW receive 50% reduction, and 300-400 million KRW receive up to 2 million KRW reduction. However, both you and your spouse must be homeless, and you must meet household income criteria.
Speculative Overheated Districts (조정대상지역) are areas designated by the government where housing price increases are a concern. As of 2024, all of Seoul and parts of Gyeonggi Province (Bundang-gu in Seongnam, Gwacheon, etc.) are designated as such. Acquiring 2 or more homes in these districts triggers surcharge rates that significantly increase the tax burden. Check the Ministry of Land, Infrastructure and Transport website for the latest designations, which may change periodically.
Commercial properties and business-use officetels are subject to a 4.6% tax rate (4% acquisition tax + 0.2% special rural development tax + 0.4% local education tax). Residential officetels (exclusive area of 85㎡ or less, used for housing) are treated as residential and subject to residential tax rates. Commercial properties are subject to the same rate regardless of the number owned, and Speculative Overheated District status does not apply. However, value-added tax (10%) must be paid separately.
The special rural development tax is imposed when acquiring homes valued over 600 million KRW or with exclusive area exceeding 85㎡. The tax rate is 20% of the acquisition tax and applies to surcharge targets with 3 or more homes. For example, if you acquire an 800 million KRW apartment (100㎡) as your 3rd home, you pay acquisition tax of 64 million KRW × 20% = 12.8 million KRW in special rural development tax. Owners of 1-2 homes are not subject to this tax.
Exceeding the acquisition tax filing and payment deadline (60 days) results in penalties of up to 20%. Non-filing penalties (20%) and late payment penalties (0.025% per day, 9.125% annually) can be imposed cumulatively. For example, delaying payment of 20 million KRW in acquisition tax by 6 months results in non-filing penalty of 4 million KRW + late payment penalty of approximately 910,000 KRW = total additional burden of 4.91 million KRW. You must pay within the deadline.
This calculator is for reference purposes only, and actual acquisition tax may vary depending on individual circumstances (tax reductions, exemption requirements, local ordinances, etc.). For accurate tax amounts, please consult the tax department of the relevant local government or a tax accountant. Tax law amendments such as Speculative Overheated District designations/removals and tax rate changes should be checked regularly, and we assume no legal liability for the calculation results. Be sure to complete acquisition tax reporting and payment within the deadline.
취득세는 부동산, 차량, 기계장비 등의 자산을 취득할 때 납부하는 지방세입니다. 부동산 취득세는 실거래가를 기준으로 계산되며, 취득일(잔금 납부일)로부터 60일 이내에 해당 부동산 소재지 관할 지방자치단체에 신고·납부해야 합니다. 취득세 외에도 지방교육세(취득세의 10%)와 일정 조건에 해당하는 경우 농어촌특별세(취득세의 20%)가 추가로 부과되므로, 실제 부담 세액은 취득세만이 아닌 세 가지 세금의 합계입니다.
주택의 취득세율은 보유 주택 수와 가격에 따라 크게 달라집니다. 1주택자는 주택 가격에 따라 1~3%의 누진세율이 적용됩니다(6억 이하 1%, 6억 초과~9억 이하 1.33%, 9억 초과 3%). 2주택자는 비조정대상지역의 경우 1주택과 동일한 세율이지만, 조정대상지역에서는 8%의 중과세율이 적용됩니다. 3주택 이상은 조정대상지역 12%, 비조정지역 8%의 중과세율이 부과됩니다. 상가·오피스텔·토지는 주택 수와 무관하게 각각 4.6%, 4%의 단일세율이 적용됩니다.
취득세를 합법적으로 절감할 수 있는 방법이 여러 가지 있습니다. 생애 최초 주택 구매자는 가격 요건에 따라 취득세 전액 면제(1억 5천만 원 이하) 또는 최대 200만 원 감면 혜택을 받을 수 있습니다. 온라인 신고(위택스)를 이용하면 3%의 세액 공제를 받을 수 있어 수십만 원의 절세가 가능합니다. 또한 다주택자의 경우 일부 주택을 처분한 후 구매하거나, 조정대상지역 해제 시점을 고려한 매수 전략을 활용하면 중과세를 피할 수 있습니다. 취득세 신고·납부 기한(60일)을 반드시 준수하여 최대 20%의 가산세 부담을 피하세요.