Selling & Inheritance calculators13
Taxes when you sell or pass something on.
When you sell or pass something on. The taxes in this group are the largest and cannot be undone. Counting before you sign and counting after can differ by tens of millions of won.
Selling & Inheritance calculators
13Tap a card to open the calculator.
Inheritance Tax Calculator
Inheritance tax with spousal and lump-sum deductions.
Open calculatorGift vs Inheritance Tax Comparison
Whether receiving family property now as a gift or later as an inheritance costs less.
Open calculatorInheritance Tax Instalments
Paying inheritance or gift tax over two months or up to ten years.
Open calculatorNon-Resident Capital Gains Tax
Sell Korean property while living abroad and two big reliefs disappear.
Open calculatorGift With Debt Calculator
Hand over a home with a loan or lease attached and two taxes appear at once.
Open calculatorGift Tax Calculator
Tax on a gift, with the allowance that resets every ten years.
Open calculatorSingle-Home Exemption Checker
Whether your sale is exempt, and what the holding and residency rules require.
Open calculatorInheritance and Gift Property Valuation
Which figure settles the value of inherited or gifted real estate, and the exact dates the valuation window runs between.
Open calculatorNon-Business Land Surcharge
Whether farmland, forest or vacant land is caught by the period rule, and how far the surcharge lifts the capital gains tax.
Open calculatorLong-Term Holding Deduction
How much of your gain is deducted for holding the property and for living in it.
Open calculatorMulti-Home Capital Gains Surcharge
The grace period ended on 9 November 2026. See whether selling a home in a regulated area now carries the multi-home surcharge, and how much more tax it adds.
Open calculatorCapital Gains Tax Calculator
Tax when you sell property, including the surcharge for multiple owners.
Open calculatorDetached House Sale Capital Gains Tax Calculator
Where the house ends and the land begins when you sell a detached house with its yard.
Open calculator
Where to start
Single-Home Exemption Checker
If it is exempt, nothing after this is needed. Check whether it applies first.
Long-Term Holding Deduction
Even without the exemption, years of holding and living there cut the tax base sharply.
Capital Gains Tax Calculator
The actual tax, reflecting the two above, comes out here.
Gift vs Inheritance Tax Comparison
If you are passing it on, giving now and leaving it later are taxed differently.
A gift received shrinks the inheritance deduction
Property given within ten years is added back when inheritance tax is computed, even if gift tax was paid. Computing the gift and the inheritance separately makes things look better than they are.
Not in this group
- Acquisition tax before you buy
- That is Buying.
- Tax while you own an inherited home
- That is Owning. Inheritance tax is paid once on receipt; after that property tax and the comprehensive real estate tax apply.
The law this group rests on
The provisions reflected across these 13 calculators. Statute names stay in Korean so you can look them up; when one changes, every calculator listed here moves with it.
- 상속세 및 증여세법 제18조
- 제19조
- 제21조
- 제26조
- 상속세 및 증여세법 제13조
- 제24조
- 제28조
- 제53조
- 제57조
- 지방세법 제11조
- 제15조
- 상속세 및 증여세법 제70조
- 상속세 및 증여세법 제71조
- 상속세 및 증여세법 제72조
- 소득세법 제121조
- 소득세법 제156조
- 소득세법 시행령 제180조의2
- 상속세 및 증여세법 제47조
- 소득세법 시행령 제159조
- 상속세 및 증여세법 제26조
- 제56조
- 제69조제2항
- 소득세법 제89조
- 시행령 제154조
- 시행령 제155조
- 시행령 제160조
- 상속세 및 증여세법 제60조
- 상속세 및 증여세법 제61조
- 상속세 및 증여세법 시행령 제49조
- 상속세 및 증여세법 시행령 제50조
- 소득세법 제104조제1항제8호
- 소득세법 제104조의3
- 소득세법 시행령 제168조의6
- 소득세법 제95조제2항
- 소득세법 제104조
- 소득세법 시행령 제167조의3
- 소득세법 시행령 제167조의10
- 소득세법 기본세율
- 다주택자 중과 재적용 2026-05-10
- 소득세법 제89조제1항제3호
- 소득세법 시행령 제154조제7항
Effective dates and amendment history are in Basis, and what is about to change is in Upcoming.