#일시적2주택
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Temporary Two-Home Acquisition Tax in Korea — Sell the Old Home Within 3 Years (2 If Both Are Regulated) or Pay 8%, From 1 October 2026
Under Local Tax Act Decree Art. 28-5, a one-home household that buys another home and disposes of the old one within 3 years avoids the 8% surcharge. From 1 October 2026 the period is 2 years if both homes are in regulated areas. A contract with a deposit paid by 26 August 2026 keeps 3 years.
Temporary Two-Home Capital Gains Tax Exemption in Korea — Sell Within 3 Years, or 2 in Adjusted Areas (Calculator)
In Korea, if you buy a new home before selling the old one, the old home keeps the one-home exemption when the new home is bought at least 1 year after the old one and the old one is sold within 3 years. From 1 October 2026 it is 2 years if both are in adjusted areas. A new home bought on 28 October 2026 gives 28 October 2029.
Korea's One-Home Capital Gains Exemption — “How Many Years” Has No Single Answer
Trading up gives you three years; caring for a parent and marriage give ten. And trading up carries a second requirement almost nobody mentions.