Capital Gains Tax Calculator
Calculate Korean capital gains tax on real estate and crypto for 2026. Applies long-term holding deductions, single-home exemptions, and multi-home surcharges.
Capital Gain
β©185,000,000
Necessary Costs (3%)
β©15,000,000
Long-term Holding Deduction
-β©11,100,000
Taxable Income
β©173,900,000
Capital Gains Tax
β©45,732,000
Local Income Tax (10%)
β©4,573,200
Total Tax
β©50,305,200
Effective Tax Rate
27.19%
Gain Distribution
Disclaimer: Based on Korean tax law (2026 simplified). Actual tax may vary. Please consult a licensed tax accountant (μΈλ¬΄μ¬).
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Frequently Asked Questions
Q. What are the tax exemption conditions for a single home?
2+ years of ownership (plus 2 years of residence in adjustment-required zones), with sale price β€ β©1.2B β fully tax-exempt. Only the amount above β©1.2B is taxed.
Q. How much long-term holding deduction is available?
Single home with 2-year residency: 8% per year from year 3, up to 80% (10 years). General home: 2% per year, up to 30%. Multi-home heavy tax zones exclude the deduction.
Q. Does the multi-home surcharge still apply?
The 2025β2026 temporary surcharge exemption means standard rates currently apply. Policy may change β always verify the latest tax law before selling.
Q. What are the capital gains tax exemption conditions?
Single household, 1 home, 2+ years ownership (2 years residency in regulated zones), sale price β€ β©1.2B β fully exempt. Only amounts above β©1.2B are taxable.
Q. What is the long-term holding special deduction?
3+ years held: 2%/year up to 30%; with residency requirement met: 4%/year additional up to 80%. Long holding periods are the core of tax minimization.
Q. When does the multi-home surcharge apply?
In adjustment-required zones: 2nd home adds +20%p, 3rd+ adds +30%p to the base rate. Temporary government exemptions may apply β check current law.
How to Use
Input the original purchase price (cost basis) and the selling price.
Enter actual holding period and how many homes you owned after acquisition.
Indicate whether the property is in an adjustment-required zone and whether you met the 2-year residency requirement.
Capital gain, deductions, taxable base, and final tax payable are displayed in detail.
Expert Knowledge: Capital Gains Tax Calculator
Capital gains tax (CGT) is the largest tax consideration for Korean real estate investors. Selling a β©1B apartment with β©300M gain as a 2nd-home owner in an adjustment-required zone can trigger β©150M+ in tax. In contrast, a single-home owner meeting the 2-year residency requirement on a β©1.2B sale owes zero tax β a gap of tens to hundreds of millions of won depending on circumstances.
The long-term holding special deduction (μ₯기보μ νΉλ³κ³΅μ ) is the most powerful CGT reduction tool. Single-home owners with 10+ years holding and 2+ years residency can deduct up to 80% of gains β turning a β©1.5B gain into only β©300M taxable income. This single factor makes holding period management the #1 tax planning strategy.
Crypto capital gains tax applies from 2025: annual gains exceeding β©2.5M are taxed at 22% (20% CGT + 2% local tax). Unlike real estate, no long-term holding deduction exists for crypto. Selling in tranches across tax years or offsetting losses strategically are the primary optimization tools.
Key strategies: joint spousal ownership splits gains across two taxpayers' deduction limits; gifting assets before sale raises the cost basis (subject to the 5-year carry-back rule on donee's sale); staggered multi-year sales timing to control annual taxable income are all legitimate CGT reduction approaches.
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