2026-10-04 · YN 상세페이지

How to Calculate Real Estate Acquisition Tax

When acquiring real estate, various taxes arise. In particular, acquisition tax is one of the significant costs, requiring accurate calculation.

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Real estate acquisition tax is determined as a certain percentage of the transaction price.

What is Real Estate Acquisition Tax?

Real estate acquisition tax is a tax that occurs when acquiring real estate, classified as a local tax. This tax is levied for various methods of acquisition, including purchase, donation, and inheritance of real estate. Acquisition tax makes a significant contribution to government revenue and is used as a resource for community development. Generally, acquisition tax is calculated in proportion to the transaction price of the real estate, and the tax rate may vary depending on the type of transaction.

How to Calculate Acquisition Tax

Acquisition tax is calculated by multiplying the transaction price of the real estate by a specific tax rate. Generally, for residential properties, a tax rate of 1-3% is applied, which may vary based on the transaction price. For example, if you purchase an apartment for 600 million won and a tax rate of 3% is applied, the acquisition tax would amount to 18 million won. However, different tax rates apply to farmland or commercial real estate, so it is important to check the accurate rate based on the type of real estate.

Acquisition Tax Rate for Residential Properties

The acquisition tax rate for residential properties varies based on the price of the property and local policies. For instance, a tax rate of 1% is applied to properties valued at 600 million won or less, while a rate of 2% is applied to properties valued over 600 million won and up to 900 million won. Additionally, properties valued at over 900 million won are subject to a 3% tax rate. These rates may be adjusted according to government policies, so it is essential to check for the latest information before acquisition.

Acquisition Tax for Multiple Property Owners

If a multiple property owner acquires an additional property, an additional tax rate is levied on top of the basic rate. This is part of the government's policy to strengthen taxes to stabilize the real estate market for those holding multiple properties. For multiple property owners, an additional rate of 1% is imposed on the basic rate, leading to a total rate of 4%. Therefore, multiple property owners face a relatively larger burden of acquisition tax, necessitating careful decision-making.

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Exemptions and Reductions for Acquisition Tax

If certain conditions are met, exemptions or reductions in acquisition tax may be granted. For instance, first-time homebuyers may receive exemption benefits, and low-income individuals, people with disabilities, and national merit recipients may also qualify for special reductions. These benefits may vary by region, so it is important to contact the local tax office or relevant authorities to confirm.

Procedure for Reporting and Paying Acquisition Tax

Acquisition tax must be reported and paid within 60 days after the real estate transaction. The reporting is conducted at the local tax office of the respective municipality, and necessary documents must be submitted. Payment can be made via bank transfer or in person. If the reporting and payment deadlines are not adhered to, additional taxes may be imposed, so caution is advised.

Comparison Table of Real Estate Acquisition Tax

Item	Recommended Method	General Method
Housing Price	600 million won or less	Over 600 million won
Tax Rate	1%	3%
Multiple Property Owner Tax Rate	4%	3%
Exemption Conditions	First-time home purchase	Not applicable

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💡 TIP

It's advisable to consult with a tax professional before real estate transactions to confirm the accurate rates and exemption conditions. Additionally, promptly report and pay the acquisition tax after the transaction.

✅ 체크리스트

Confirm the real estate transaction price
Check the applicable tax rate
Verify multiple property ownership status
Confirm exemption conditions
Check reporting and payment deadlines

📌 핵심 요약

Real estate acquisition tax varies based on the transaction price, and the tax rate differs according to the type of property and ownership status. There are also exemption benefits available, so it is crucial to check the details and adhere to reporting deadlines.

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FAQ

When should the acquisition tax be paid?

Acquisition tax must be reported and paid within 60 days after the real estate transaction.

How much more is the acquisition tax for multiple property owners?

Multiple property owners are subject to an additional 1% on the basic rate, resulting in a total rate of 4%.

What are the conditions for exemption from acquisition tax?

First-time homebuyers, low-income individuals, people with disabilities, and national merit recipients may receive exemptions from acquisition tax.