#Rent Tax Credit
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Taxes
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.
Real Estate
Jeonse vs Monthly Rent — the Numbers the Law Actually Fixes
The conversion cap is the lower of 10% a year and the base rate plus 2 points. At a 2.75% base rate in August 2026, that is 4.75%.
Real Estate
Korea's Monthly Rent Tax Credit — Registration Is the Gateway
We opened Article 95-2 of the Restriction of Special Taxation Act. The 17% band carries a separate ₩45M aggregate-income test, and a clause inserted on 23 December 2025 lets a spouse claim as well — though the ₩10M cap is measured across both.
Taxes
Korea's Year-End Tax Settlement: the Credit-Card Rule Is Half Wrong
We ran the National Tax Service's own formula. Filling the 25% threshold with a credit card is worth exactly zero in tax.
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