Acquisition Tax Calculator
Estimates acquisition tax on a home or other property — the 1–3% progression, 8%/12% multi-home surcharges by your region choice, 지방교육세, 농어촌특별세 and the first-home relief.
Buying a home means 취득세 under the 지방세법 (Local Tax Act) plus 지방교육세 and, above a size threshold, 농어촌특별세 — and the headline rate itself is a progression between 1% and 3% with a formula in the middle band. This computes all three and applies the first-home relief where it fits.
지방세법 §§11, 13-2 and 151 (Local Tax Act), 농어촌특별세법 §5 (Special Tax for Rural Development Act) and 지방세특례제한법 §36-3 (Restriction of Special Local Taxation Act), in the versions in force from 1 January 2026, confirmed on 2026-09-02
Housing bought for value 1–3% · 조정대상지역 second home 8%, third and above 12% · non-residential 4% · 지방교육세 0.1–0.4% · 농어촌특별세 0.2% (exempt at 85㎡ or below) · first-home relief of 2,000,000 or 3,000,000 (to 2028-12-31)
This table is valid until 2026-12-31. If this line still says so after that, the figures are out of date.
What is being acquired
A flat, house or multi-unit dwelling recorded as housing on the register
The figure on the contract
At 85㎡ or below there is no 농어촌특별세
Including this one, across the whole household
Tax
Total payable
12,859,000원
Against the price
1.837%
취득세 rate
1.67%
| Tax | Rate | Amount | Basis |
|---|---|---|---|
| 취득세 — acquisition tax | 1.67% | 11,690,000원 | Progressive between 600 m and 900 m: (price × 2/300 m − 3)% — 지방세법 §11(1)8 |
| 지방교육세 — local education tax | 0.167% | 1,169,000원 | 취득세 rate × 50% × 20% = 0.167% — 지방세법 §151(1)1 |
| 농어촌특별세 — rural development tax | — | 0원 | Exempt at 85㎡ or below — 농어촌특별세법 §4 |
| Total | 1.837% | 12,859,000원 | Each tax truncated below ten won |
- At 85㎡ or below this is a 서민주택, so there is no 농어촌특별세 (농어촌특별세법 §4(9)(11), 시행령 §4(5)).
조정대상지역 — for reference
- 서울특별시
- 전 지역 (25개 자치구)
- 경기도
- 과천시, 광명시, 성남시 분당구·수정구·중원구, 수원시 영통구·장안구·팔달구, 안양시 동안구, 용인시 수지구, 의왕시, 하남시
Effective from 2025-10-16. A designation is made or lifted by a single meeting of the 주거정책심의위원회, so check the current 국토교통부 notice and choose above yourself.
What this calculator does not model
- Whether the property is in a 조정대상지역 — designations are made and lifted by 국토교통부 notice at any time, so you choose.
- The detailed rules for counting homes — whether 분양권, 입주권 and officetels count, the exclusion for homes under 100 m of published value, the five-year grace on an inherited home (지방세법 시행령 §28-4).
- Acquisition without consideration by gift or inheritance (3.5% and 2.8%, 12% above 300 m in a 조정대상지역), original acquisition (2.8%), trusts and exchanges.
- The adjustment to the tax base where the price is below the 시가표준액, and the rules on transactions between related parties.
- Other reliefs under the 지방세특례제한법 — newborn, multi-child, rural — and the rules against stacking them.
- The 등록면허세, stamp duty, conveyancer’s fee and the cost of buying (and discounting) 국민주택채권 at registration.
How to use it
Enter the acquisition price
지방세법 §11(1)8 sets 1% below the lower threshold, 3% above the upper one, and a formula between them, rounded to four decimal places of the rate — which is why a price in the middle band gives a rate like 2.33% rather than 2.3333%.
Say how many houses the household owns, and where
지방세법 §13-2(1) surcharges a multi-house acquisition, and the count at which it bites differs between a 조정대상지역 and elsewhere. Both are your input.
Enter the floor area
농어촌특별세 is not charged on a 국민주택규모 dwelling — 85㎡ of exclusive area — under 농어촌특별세법 §4 (Special Tax for Rural Development Act, art. 4). Above that it is added, and it is a line people are surprised by.
Apply the first-home relief if it applies
지방세특례제한법 §36-3 (Restriction of Special Local Taxation Act, art. 36-3) deducts a fixed amount from the computed tax for a first home below a price cap, with a larger deduction for certain small or non-apartment dwellings, and claws it back if the home is sold, gifted or let within three years.
Common questions
Which laws and which effective date?
지방세법 §§11, 13-2 and 151, 농어촌특별세법 §§4–5, and 지방세특례제한법 §36-3, all read from 법제처 국가법령정보센터 in the versions in force on the date recorded in the rate module, with the promulgation and effective dates of each noted there. The tables carry a validity date and a test fails once it passes.
Why do I have to pick the region myself?
Because 조정대상지역 designations are made and lifted by a single committee decision and can change between the day you read this and the day you sign. The tool holds the last announced list as reference text with the date it was announced, and asks rather than assuming.
Does this cover a car or land?
Land and non-residential property are covered at the standard 4% rate for 주택 외 부동산. Vehicle acquisition tax is a different regime and is not computed here.
Is this what I will actually pay?
An estimate. 일시적 2주택, 상속, 증여, 원조합원 입주권, agricultural relief and the 취득당시가액 rules where the declared price is below the 시가표준액 all change the answer, and none is modelled. Tax to the won is truncated below ten won, as the tool does, but the classification questions are the ones that matter.
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