House Sale VAT Calculator
Check VAT exemption by housing size and calculate 10% VAT on the building portion for houses over 85㎡.
전용면적 102㎡ — 국민주택규모(85㎡) 초과로 건물분의 10%가 과세됩니다
과세 판정 상세
⚠️ 반드시 확인하세요
- 주택 부가세는 과세사업자의 재화 공급(건설사 분양, 신축 판매 등)에만 적용됩니다. 개인 간 기존 주택 매매에는 부가세가 없습니다.
- 토지분은 면적과 무관하게 항상 면세입니다. 부가세는 건물분 공급가액에만 붙습니다.
- 오피스텔은 주거용으로 사용하더라도 건축법상 업무시설이라 면적과 무관하게 건물분 부가세가 과세될 수 있습니다.
- 실제 분양계약서의 공급가액 구분(토지분/건물분/부가세)이 우선하며, 정확한 세액은 세무사 또는 국세청(126)에 확인하세요.
결과 공유
Overview
The House Sale VAT Calculator determines whether a housing sale is subject to Korean value-added tax based on exclusive floor area, and calculates the 10% VAT on the building portion for houses exceeding the national housing size. Under Article 106 of the Restriction of Special Taxation Act, the supply of national-scale housing (exclusive area of 85㎡ or less; 100㎡ or less in eup/myeon rural areas outside the Seoul metropolitan area) is VAT-exempt. For larger houses, 10% VAT applies only to the building portion of the supply price, while the land portion is always exempt.
Formula
① Taxability: exclusive area ≤ 85㎡ (100㎡ in rural eup/myeon areas) → VAT-exempt / above → taxable ② VAT = building-portion supply price × 10% (land portion is always exempt) ③ When estimating by ratio: building portion = total supply price × building ratio (%) Example: 102㎡ apartment with a building-portion price of KRW 500M → exceeds 85㎡ → VAT = 500M × 10% = KRW 50M
How to Use
- 1Select the region. In eup/myeon rural areas outside the capital region, the exemption threshold is relaxed to 100㎡.
- 2Enter the exclusive floor area (㎡); the calculator automatically determines whether the sale is taxable or exempt.
- 3Enter the building-portion supply price from the sales contract directly, or estimate it as total price × building ratio (%).
- 4Check the 10% VAT on the building portion and the VAT-inclusive total.
Tips
- ✔VAT arises only on supplies by taxable businesses (developer pre-sales, newly built homes sold by a business). Private resales between individuals carry no VAT.
- ✔Pre-sale contracts itemize the price into land portion, building portion, and VAT — use the contract's building-portion amount for the exact figure.
- ✔The threshold is based on exclusive area, not the gross supply area — do not confuse it with the marketed size.
- ✔Officetels are legally office facilities, so their building portion can be subject to VAT regardless of size even when used as a residence.
FAQ
Q. Is VAT charged when individuals buy and sell an apartment between themselves?
No. VAT is levied on supplies of goods by businesses, so a private resale of an existing home between individuals without business character involves no VAT. VAT matters for supplies by taxable businesses such as developer pre-sales and newly built homes sold by a business.
Q. Why is 85㎡ the threshold?
The Housing Act defines national-scale housing as having an exclusive area of 85㎡ or less, and Article 106 of the Restriction of Special Taxation Act exempts the supply of such housing from VAT. In eup/myeon rural areas outside the Seoul metropolitan area, the threshold is 100㎡.
Q. Does VAT apply to the land portion?
No. The supply of land is VAT-exempt under the Value-Added Tax Act regardless of housing size. Even for houses over 85㎡, the 10% VAT applies only to the building portion of the supply price.
Q. Is VAT already included in the pre-sale price of an apartment over 85㎡?
Generally yes. The total pre-sale price consists of the land portion, building portion, and VAT on the building portion, each itemized in the contract. If you only know the VAT-inclusive building amount, divide it by 1.1 to back out the supply price.
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