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2025 Korean Real Estate Acquisition Tax Guide

2025-04-025 min read

2025 Korean Real Estate Acquisition Tax Guide

When buying property in Korea, you must pay an acquisition tax. The rate varies significantly depending on the number of homes you own and the property value.

Tax Rates for First-Time Homeowners

Property ValueTax Rate

Under 600M KRW1%
600M - 900M KRW1-3%
Over 900M KRW3%

Additional taxes: Rural Special Tax (0.2%) + Local Education Tax (0.1-0.3%)

Multi-Home Owner Rates

Homes OwnedRegulated AreaNon-regulated Area

2nd home8%1-3%
3rd home12%6%
4th+ home12%6%

Reduction Benefits

  • First-time buyers: 50% reduction (up to 2M KRW) for households earning under 70M KRW/year
  • Small units: Under 40㎡ + under 100M KRW = tax exempt
  • Newlyweds: 50% reduction for qualifying properties
  • Calculation Example

    First home, 500M KRW apartment in Seoul:
  • Acquisition tax: 500M × 1% = 5M KRW
  • Local education tax: 500K KRW
  • Total: approximately 5.5M KRW
  • Use our acquisition tax calculator for exact figures.

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    A comprehensive guide to Korean real estate acquisition tax rates for 1st, 2nd, and 3rd+ homes with calculation examples.

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