Korea Acquisition Tax Calculator 2026 — Homes 1–3%, Multi-home 8

Input

Acquisition value (price or assessed value)Gifts and inheritance are usually valued at market value or the official assessed value

Number of homes after this purchase

Home is in an adjustment (regulated) area

Temporary 2 homes (selling the old home within 3 years)

First-time home buyer reliefKorean nationals only; homes up to ₩1.2B

Type of acquisition

Regulated area, assessed value ₩300M+, giver owns 2+ homes

Home with exclusive area over 85㎡

Buying a home: 1% up to ₩600M, 3% over ₩900M, (price × 2/3 ÷ ₩100M − 3)% in between. Surcharges: 8% / 12% for the 2nd / 3rd+ home in regulated areas; 8% / 12% for the 3rd / 4th+ home elsewhere.
Land, shops, officetels: 4% (about 4.6% with surtaxes). Farmland 3%. Gifts 3.5% (12% for some homes in regulated areas). Inheritance 2.8% (farmland 2.3%).
Foreigners pay the same rates as Koreans. First-time buyer relief applies to Korean nationals only.
Check the final amount with the local tax office or Wetax.

Yes, at the same rates as Korean nationals — 1–3% for a single home, 4% for land or commercial property, plus surtaxes.

4% acquisition tax plus 0.4% local education tax and 0.2% rural special tax — 4.6% in total.