Korea Payroll & Tax API › housing-acquisition-tax

South Korea acquisition tax when buying a home

South Korea acquisition tax when buying a home: 1-3% by price (sliding rate between 600M and 900M), 8%/12% heavy rates for multiple homes and corporations, plus local education tax and rural special tax, and the first-home relief of up to 2M.

Price: $0.05 USDC per call over REST (x402 on Base, no API key). MCP: paid-only — the MCP tool returns payment instructions. Basis year: 2026.

Input

Field	Type	Required	Description
`price`	number	yes	Purchase price (KRW)
`homesAfterPurchase`	integer		Homes the household owns including this one; default 1
`regulatedArea`	boolean		Home is in an adjustment-target area (jojeong daesang jiyeok), where heavy rates start from the 2nd home; default false
`corporation`	boolean		Buyer is a corporation (12%); default false
`areaOver85sqm`	boolean		Exclusive area over 85 m2 (rural special tax applies); default false
`firstHome`	boolean		First home ever for the household, price up to 1.2B (relief up to 2M of acquisition tax; surtax adjustments not modeled); default false

Example request

curl -X POST https://api.kkuldogu.com/v1/housing-acquisition-tax -H "content-type: application/json" \
  -d '{"price":750000000}'

Without payment this returns 402 with x402 payment requirements; an x402 client pays $0.05 USDC and retries.

Example response

{
  "basisYear": 2026,
  "currency": "KRW",
  "disclaimer": "For reference only, not legal, tax or financial advice. Computed from South Korean statutes and standard formulas as of 2026; reliefs, exemptions and special cases not shown in the result are not modeled, and rules may have changed. Confirm with the relevant office, court, lender or a professional before acting.",
  "source": "https://kkuldogu.com",
  "tool": "housing-acquisition-tax",
  "input": {
    "price": 750000000
  },
  "result": {
    "total": 16500000,
    "acquisitionTax": 15000000,
    "localEducationTax": 1500000,
    "ruralSpecialTax": 0,
    "acquisitionTaxRatePct": 2,
    "heavyRateApplied": false,
    "effectiveRatePct": 2.2,
    "firstHomeRelief": 0,
    "totalAfterFirstHomeRelief": 16500000
  }
}

For reference only, not legal or tax advice. Uses official 2026 Korean rates and the same formulas as the kkuldogu.com calculators; actual payroll, NHIS/NPS notices and tax settlement can differ. · Calculators for people (Korean): kkuldogu.com · API home · llms.txt · OpenAPI