2026-10-10 · YN 상세페이지

How to Calculate Property Acquisition Tax

One of the most important factors when purchasing real estate is the acquisition tax. This tax varies depending on the price of the property, so accurate calculation is essential. In this article, we will take a closer look at how to calculate property acquisition tax.

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Property acquisition tax is an important tax that varies based on the price.

What is Property Acquisition Tax?

Property acquisition tax is a tax incurred when purchasing real estate, which must be paid by the buyer, not the seller. This tax is levied differently based on the type and price of the property, and tax rates may vary by local government. Generally, different rates apply to residential properties, commercial real estate, land, etc. Therefore, it is important to understand and prepare for the relevant regulations before purchasing real estate.

Acquisition Tax Rates

The basic acquisition tax rate is set between 1% and 3%, and for residential properties, a tiered rate is applied based on the price. For houses valued at 600 million won or less, a rate of 1% applies; for houses valued over 600 million won and up to 900 million won, a 2% rate is applied; and for houses exceeding 900 million won, a rate of 3% is imposed. Additionally, there may be tax reduction benefits based on specific regions or conditions, so these should be considered in calculations.

How to Calculate Acquisition Tax

To calculate the acquisition tax, you first need to determine the acquisition value of the property. The acquisition value is the price specified in the sales contract, based on the actual transaction price of the property. Then, multiply the acquisition value by the tax rate to calculate the acquisition tax. For example, if purchasing a house valued at 500 million won, applying a 1% tax rate would result in an acquisition tax of 5 million won. It is important to note that additional taxes or costs may arise, so these should be prepared in advance.

Tax Reduction Benefits and Special Rates

If specific conditions are met, you may be eligible for tax reduction benefits on the acquisition tax. For instance, newlyweds or first-time homebuyers can receive tax reductions for homes under a certain value. Additionally, special rates offered by local governments may exist, so it is necessary to verify the tax policies in your area. Utilizing these benefits can help reduce the burden of property acquisition.

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Acquisition Tax Reporting and Payment Procedures

After purchasing real estate, the acquisition tax must be reported and paid within 60 days. Reporting can be done through the local tax office or online, and necessary documents must be submitted. Payment can be conveniently made in person at the tax office or through online banking. If you fail to report or pay within the deadline, a penalty may be imposed, so caution is advised.

Example of Acquisition Tax Calculation

For instance, let's assume you purchase an apartment valued at 700 million won. In this case, the first 600 million won is subject to a 1% tax, resulting in 6 million won, while the remaining 100 million won incurs a 2% tax, resulting in 2 million won. Therefore, the total acquisition tax would be 8 million won. It is important to learn the calculation methods applicable to your real estate transactions through such real examples.

Property Acquisition Tax Comparison Table

Item	Recommended Method	General Method
Standard	Calculate after confirming the tax rate	Apply the general tax rate
Newlywed Benefits	Apply tax reduction	No benefits
Reporting Method	Online reporting recommended	In-person reporting
Payment Deadline	Within 60 days	Within 60 days

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Make sure to check the acquisition tax regulations in your area before purchasing real estate. Additionally, consider any additional costs when calculating taxes.

✅ 체크리스트

Confirm the actual transaction price of the property
Verify applicable tax rates
Research tax reduction benefits
Check reporting and payment deadlines
Prepare necessary documents

📌 핵심 요약

Property acquisition tax is an important tax that must be borne by the buyer. The rates vary based on the type and price of the property, making accurate calculations essential. This helps reduce unnecessary costs and facilitates smooth real estate transactions.

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FAQ

When should the acquisition tax be paid?

It must be reported and paid within 60 days after purchasing the property.

How can I check for acquisition tax reduction benefits?

You can check with the local tax office or the website of your local government.

What documents are needed to calculate the acquisition tax?

You will need the sales contract, certificate of seal, and resident registration transcript.