#Capital Gains Tax
Related posts · 8 posts
Korea's Long-Term Holding Deduction — Residence Alone Is Worth KRW 11.6m
Two people sell the same home after the same ten years. One pays 2.62m, the other 14.23m. Holding is not what separates them.
Korea's KRW 1.2bn Apportionment — A Slope, Not a Cliff
“Exempt up to 1.2bn” is right. The sentence that usually follows is not — crossing it does not put the whole gain into tax.
Korean Capital Gains Tax Calculator — Apportionment and Both Deduction Tables
Sell above KRW 1.2bn as a one-home household and a sixth step appears — apportionment. It is why crossing the line does not mean a big bill.
Korean Gift With Assumed Debt — Between Family, the Default Runs the Other Way
The Act subtracts assumed debt, and the Decree names the rental deposit as one. One paragraph later it presumes that between spouses and lineal relatives the debt was never assumed.
Korea's 2026 Tax Reform Bill — From Holding to Living There, and It Is Still a Bill
Almost every write-up says “here is what changes from 2027.” But this goes to the National Assembly on 3 September. One axis runs through all of it — not how long you held the home, but how long you lived in it.
Korean Capital Gains Tax A to Z — Rates, Deductions, Expenses (2026)
Income Tax Act art.110 turned up a rule the earlier version missed: two or more preliminary returns in a year revive the final-return duty.
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.
US-Listed ETFs vs. Korea-Listed Foreign ETFs — Tax Decides
The ₩2.5m allowance for overseas shares comes from Article 103, not the foreign-asset provisions. One allowance across all “shares etc.”, separate from property — and unused, it simply lapses.