Korea Payroll & Tax API › rental-income-separate-tax

South Korea housing rental income tax under separate taxation (annual rent up to 20 million KRW)

South Korea housing rental income tax under separate taxation (annual rent up to 20 million KRW): 14% on rent minus deemed expenses (50%, or 60% for registered rental housing) and the basic deduction (2M, or 4M registered, only if other income is 20M or less), plus local income tax. Deemed rent on deposits and registered-housing tax reductions are not modeled.

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
`annualRent`	number	yes	Annual housing rental income (KRW)
`registered`	boolean		Registered rental housing (60% expenses, 4M deduction); default false
`otherIncomeOver20M`	boolean		Other comprehensive income amount exceeds 20M (no basic deduction); default false

Example request

curl -X POST https://api.kkuldogu.com/v1/rental-income-separate-tax -H "content-type: application/json" \
  -d '{"annualRent":9600000}'

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": "rental-income-separate-tax",
  "input": {
    "annualRent": 9600000
  },
  "result": {
    "total": 431200,
    "incomeTax": 392000,
    "localIncomeTax": 39200,
    "deemedExpenses": 4800000,
    "basicDeduction": 2000000,
    "taxBase": 2800000,
    "effectiveRatePct": 4.5
  }
}

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