2026-09-14 · YN 상세페이지

Complete Guide to Calculating Real Estate Acquisition Tax

One of the first considerations when purchasing real estate is the acquisition tax. The acquisition tax is a tax imposed on real estate transactions, and accurate calculation is necessary.

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Understanding and calculating the real estate acquisition tax accurately is essential as it is a crucial element of the transaction.

What is Real Estate Acquisition Tax?

Real estate acquisition tax is a tax imposed when acquiring real estate, and it is a type of local tax. This tax is applied differently depending on the type of real estate and the transaction amount. Generally, it is paid once at the time of purchasing the property, and the tax rates vary for residential and commercial properties.

How to Calculate Real Estate Acquisition Tax

The method of calculating real estate acquisition tax is to multiply the price of the purchased property by the applicable tax rate. For example, for residential properties, a rate of 1% is applied for transactions up to 600 million won, 2% for transactions over 600 million won and up to 900 million won, and 3% for transactions exceeding 900 million won. Therefore, it is essential to apply the correct tax rate based on the purchase amount to accurately calculate the tax.

Examples of Acquisition Tax by Rate

For instance, if you purchase a house for 500 million won, the acquisition tax will be 500 million won multiplied by 1%, which equals 5 million won. On the other hand, if you buy a house for 700 million won, the tax will be 6 million won for the first 600 million won (1%) and 2 million won for the remaining 100 million won (2%), totaling 8 million won. Since the calculation method varies depending on the rate, it is important to confirm the exact amount.

Tax Discrimination Against Multi-Homeowners

Multi-homeowners may incur additional taxes. For example, due to the increased acquisition tax for multi-homeowners implemented from 2020, an additional 3% tax may be applied. This applies to those owning two or more houses, and through this measure, the government aims to stabilize the housing market.

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Reduction Benefits and Special Provisions

If certain conditions are met, you may receive reduction benefits for the acquisition tax. For example, first-time home buyers and lifetime first-time home buyers are offered a certain amount of reduction. Additionally, there are special provisions for rural homes or low-income groups, so be sure not to miss out on these benefits.

How to Pay Acquisition Tax

The acquisition tax must be paid within a certain period after the real estate transaction is completed. It can mainly be paid at the tax office of local governments, and online payment systems are also available. Missing the payment deadline will incur penalties, so managing the payment schedule accurately is essential.

Comparison of Real Estate Acquisition Tax

Item	Recommended Method	General Method
Standard	Transaction Price	Transaction Price
Residential	1%, 2%, 3%	1%, 2%, 3%
Commercial	4%	4%
Multi-Homeowners	Additional 3%	Additional 3%

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💡 TIP

Since real estate acquisition tax is applied differently based on the transaction amount, it is advisable to consider various scenarios and calculate before purchasing. Also, check for tax reduction benefits to find ways to save on taxes.

✅ 체크리스트

Confirm the real estate transaction amount
Check the applicable tax rate
Review availability of reduction benefits
Confirm the payment deadline
Check if you are a multi-homeowner

📌 핵심 요약

Real estate acquisition tax is a crucial element of the transaction, requiring accurate calculation. You should find the optimal tax-saving method considering various rates and reduction benefits. Additionally, adhering to the payment deadline is essential.

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FAQ

Who is subject to real estate acquisition tax?

It is imposed on all individuals or corporations purchasing real estate.

Is acquisition tax imposed on properties other than residential?

Yes, acquisition tax is also imposed on commercial properties and land.

What is the deadline for paying acquisition tax?

It must be paid within 60 days after the real estate transaction is completed.