Capital Gains Tax Estimator
Estimates capital gains tax on a house, land or 분양권 from prices, dates and expenses — 장기보유특별공제 표1/표2, the 12억 1세대 1주택 rule, short-term rates and the 조정대상지역 surcharge you choose.
양도소득세 on property is decided by a handful of facts — what it is, how long it was held, whether you lived in it, how many houses the household owns and where — and each of them switches a different part of the calculation. This applies the 소득세법 rules in order and shows which branch each answer took.
소득세법 제89조·제95조·제103조·제104조 (Income Tax Act arts. 89, 95, 103 and 104), in the versions in force from 1 January 2026, confirmed on 2026-09-02
Basic rates 6–45% · 장기보유특별공제 table 1 at 2 points a year (30% cap), table 2 at 4 points a year each for holding and residence (80% cap) · one home per household exempt to 12억 · annual basic deduction 250만원 · local income tax 10%
This table is valid until 2026-12-31. If this line still says so after that, the figures are out of date.
Asset and amounts
A flat, house or multi-unit dwelling and the land under it. The one-home exemption and the multi-home surcharge both live here.
What it actually sold for
What it actually cost
Acquisition tax, agent’s commission, conveyancing, capital improvements, the commission on the sale
The earlier of the balance payment and the registration date
The earlier of the balance payment and the registration date
Acquisition to sale, in completed years
Housing conditions
Two years or more puts the deduction on table 2 (4 points a year)
The suspension ended on 2026-05-09. Contracts signed before it are excluded under the transitional rule until 2026-11-09 at the latest.
How many homes the household owns, how long it held and lived in this one, and whether the area is designated are facts the calculator cannot see, so you judge them and set them here.
Tax
양도소득세 — capital gains tax
104,100,000원
지방소득세 — local income tax
10,410,000원
Total
114,510,000원
양도차익 — the gain
390,000,000원
Tax as a share of the gain
29.4%
- 양도차익 — the gain (price − cost − expenses)
- 390,000,000원
- − 장기보유특별공제, the long-holding deduction (table 1: 16%)
- -62,400,000원
- = 양도소득금액 — income from the gain
- 327,600,000원
- − Basic deduction250만원 a year
- -2,500,000원
- = 과세표준 — the tax base
- 325,100,000원
- × Basic rates 6–45% (소득세법 제55조)
- 104,100,000원
- = 양도소득세truncated below ten won
- 104,100,000원
- + 지방소득세 (10%)
- 10,410,000원
- Total
- 114,510,000원
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
Designations in force as of 2025-10-16. They are made and lifted at any time, so check the current 국토교통부 notice and choose above yourself.
What this calculator does not model
- Whether the one-home exemption is met at all — household composition, the two years of holding and residence, and the reliefs for temporarily owning two homes, inheritance and marriage are yours to judge and tick.
- Whether the area is designated and whether the multi-home surcharge applies — the transitional rule after the suspension ended (four and six months from the contract date) is yours to judge.
- The extra 10 points on non-business land, the 70% on an unregistered disposal, and shares, derivatives and foreign assets.
- The converted acquisition value and 기준시가 method used when the acquisition price is unknown, and the rules on carried-over basis and disallowed transactions between related parties.
- Reliefs under the 조세특례제한법 (Restriction of Special Taxation Act) — self-farmed land, compulsory purchase — and the 농어촌특별세 that follows them.
- Aggregating several disposals in one year, and the credit for filing early and the penalties for filing late.
How to use it
Enter prices, dates and 필요경비
Acquisition cost, disposal price, both dates, and the expenses that are deductible — acquisition tax, brokerage, capital improvements. Repairs and maintenance are not.
Say whether the household holds one house
1세대 1주택 is exempt under 소득세법 §89(1)(3) (art. 89) up to the 고가주택 threshold, above which the gain is apportioned and only the part above the threshold is taxed. Whether your household qualifies is your input — it turns on facts this tool cannot see.
Set holding and residence years
장기보유특별공제 under 소득세법 §95(2) uses 표 1 for general assets and 표 2 for a 1세대 1주택 with at least two years’ residence — the second is far larger, and the residence requirement is the condition people miss.
Choose the 조정대상지역 status yourself
Designations are made and lifted by a single 주거정책심의위원회 decision, so the tool holds the last announced list as reference text and asks you rather than looking it up. Check the current 국토교통부 고시 before you rely on the answer.
Common questions
Which law version is this?
The 소득세법 in force for the current year, read from 법제처 국가법령정보센터 on the date recorded in the rate module — §89 (exemption), §95 (long-term deduction), §103 (basic deduction) and §104 (rates). The tables carry a validity date and a test fails once it passes.
Is the multi-house surcharge applied automatically?
No. 소득세법 §104(7) adds to the basic rate for a 조정대상지역 multi-house disposal and removes the long-term deduction, but the temporary suspension and its transitional rules mean whether it applies depends on when the contract was signed and when the sale closes. That is your call, and the tool states the relevant dates rather than deciding.
What is not covered?
조합원입주권과 분양권 beyond the flat short-term rates, 상속·증여 acquisitions with their own 취득가액 rules, 부담부증여, 일시적 2주택 and other 특례, 감면 under the 조세특례제한법, and 미등기 assets. Any of those changes the answer materially.
Can I file with this?
No. It is an estimate. Property tax rules change often, depend on regional designations that move, and turn on household facts a calculator cannot verify — a 세무사 or 홈택스 모의계산 is what a filing rests on.
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