사진 확대

While the government announced a comprehensive real estate tax increase plan for ultra-high-priced houses, an analysis shows that only 4% of Seoul apartment complexes have the effect of raising holding taxes for single-home owners. It was found that 15% benefit from the reduction of ownership tax.

According to an analysis of 7,994 apartment complexes with official prices in Seoul based on the 2026 tax reform plan by the Korea Urban Research Institute on the 5th, only 331 apartment complexes (4.1%) saw their holding tax (comprehensive real estate tax + property tax + VAT) rise in 2028 compared to this year.

1,178 apartment complexes (14.7%) saw their ownership tax decrease, while the remaining 6,485 (81.1%) showed little or no change. The analysis assumed that the official price was the same until 2028 compared to this year, so that only the effect of tax reform was reflected.

According to the tax reform plan announced earlier by the government on the 3rd, the comprehensive real estate tax rate will gradually increase for houses exceeding the tax base of 600 million won (market price of 3.2 billion won) from next year. The tax rate system will also go through a transitional period next year, and the tax rate will be set according to the price of the house regardless of the number of houses owned from 2028.

However, as the taxation target for the comprehensive real estate tax for one house has been raised from the current public price of more than 1.2 billion won to more than 1.4 billion won (market price of 2 billion won), the holding tax is expected to decrease for apartments with an official price of 1.4 billion won to 1.5 billion won.

For example, if a homeowner lives in a five-year possession for five years on 84㎡ dedicated to Godeok Arteon in Sangil-dong, Gangdong-gu, Seoul, with an official price of 1.441 billion won, the holding tax will decrease 9.6% from 3.71 million won this year to 3.35 million won in two years.

Under the same conditions, real residents living in Parkrio 84㎡ in Sincheon-dong, Songpa-gu, Seoul, with an official price of 1.961 billion won, will decrease by 320,000 won from 6.42 million won this year to 6.1 million won two years later. The change occurred as the basic deduction amount rose from 1.2 billion won to 1.4 billion won.

The holding tax begins to increase only when the official price exceeds 2 billion won. In the case of 84㎡ of Resent in Jamsil-dong, Songpa-gu, Seoul, where the official price is 2.388 billion won, the holding tax is expected to rise by 100,000 won from 9.21 million won to 9.31 million won. The comprehensive real estate tax and the special tax on farming and fishing villages only rose 80,000 won (2.76 million won → 2.84 million won) and 20,000 won, respectively.

The target of a full-fledged increase in holding tax is ultra-high-priced houses with an official price of 3 billion won or more. Raemian Firsty 84㎡ in Banpo-dong, Seocho-gu, Seoul, has an official price of 3.573 billion won, which will increase by 4.93 million won (26.3%) from 18.76 million won this year to 23.69 million won in 2028. Raemian One Bailey's 84㎡ in Banpo-dong, Seocho-gu, Seoul, which has a declared value of 4.594 billion won, is expected to increase 10.83 million won (38.4%) from 28.2 million won to 39.03 million won.

This is because the tax credit for one homeowner of the comprehensive real estate tax increases as the tax credit is reorganized to focus on residence, but the comprehensive real estate tax rate in the range of 2.5 billion won to 5 billion won has increased from 2.0% to 3.0%.

"In this tax reform, the reduction of the comprehensive real estate tax and the reduction of the holding tax on apartments with an official price of 2.4 billion won to 2.5 billion won are worrisome directions," an official at the Korea Urban Research Institute said. "It is positive to impose comprehensive real estate taxes on owners who own expensive apartments for speculative purposes, but the burden is unlikely to be large enough to have a significant impact on the Seoul housing market."