Overview

The Registration Tax Calculator computes the registration license tax due when registering property ownership transfers. It calculates the tax based on the taxable amount and applicable rate for purchases, inheritances, gifts, and other transfers, including the local education surtax.

Formula

Registration tax = Taxable base (property value) × Tax rate

Registration tax rates:
- Purchase: 2% of taxable base (housing: 1-3% based on price)
- Inheritance: 0.8%
- Gift: 3.5%
- Gratuitous transfer (other): 2.8%

Local education tax = Registration tax × 20%

Note: In practice, this is usually paid together with acquisition tax.

How to Use

1. 1Select the registration cause (purchase, inheritance, gift, etc.).
2. 2Enter the property value (taxable base).
3. 3Select the property type (house, land, commercial, etc.).
4. 4Click calculate to see the total of registration tax and local education tax.

Tips

• ✔Since 2011, registration tax has been consolidated into acquisition tax, so separate payment is uncommon.
• ✔Registration costs also include judicial scrivener fees and National Housing Bond purchase costs.
• ✔Registration must be filed within 60 days of the acquisition date.
• ✔Self-registration saves scrivener fees (300K-600K KRW) but the process can be complex.
• ✔Gift and inheritance registrations have different rates, so verify the correct rate for your situation.

FAQ