KOREA CAPITAL GAINS TAX LAB

한국 부동산 양도세 시나리오 랩

매도가, 명의, 비과세, 장기보유특별공제가 세후이익을 어떻게 바꾸는지 한 화면에서 비교합니다.

Tax rule reference2026-08-15
Conditional

세법 기준일 이후의 미래 양도일입니다.

TOTAL TAX2.63억원

263,307,000원

Capital Gains Tax2.39억원
Local Income Tax2,394만원
AFTER-TAX GAIN4.37억원

436,693,000원

Effective Tax Rate37.62%
Net Cash Proceeds24.87억원
Sale Price27.5억원
Capital Gain7.00억원
Taxable Gain7.00억원
LTH Deduction4,200만원
Tax Base6.56억원
WHAT-IF INSIGHT

현재 조건에서 달라지는 금액

매도가 +1억원세후이익 +5,657만원

세금은 4,343만원 증가

50:50 공동명의 효과3,306만원 절감

동일 취득가·필요경비·보유기간 가정

필요경비 +5,000만원세금 2,171만원 감소

전액 인정되고 증빙되는 경우

EXEMPTION TIMING

매도일을 늦출 때 비과세 적용 예상 시점

입력한 매도일 기준 10년 · 매도가액 고정

Selected Sale Date2027.08.30

현재 입력 기준 요건 미충족

Holding 2 Years2026.08.15

보유요건 충족

Residence 2 Years2028.08.30

양도일 기준 1년 거주

Expected One-Home Treatment2028.08.30

기본 요건만 기준으로 자동 산출

2028.08.30부터 1세대 1주택 기본 요건 충족 예상고가주택은 해당 시점에도 12억원 초과분 비율에 대해 과세됩니다.

같은 매도가액 기준 총세액 2.63억원 → 1.02억원 · 차이 1.61억원

Total Tax by Sale Date

Hover a point for exact values

Current inputs
0.00.71.42.12.82027.082030.022032.082035.022037.08Sale DateTotal Tax (KRW 100M)Eligible fromCurrent inputs: 2027.08.30, 263,307,000원Current inputs: 2027.11.30, 263,307,000원Current inputs: 2028.02.29, 263,307,000원Current inputs: 2028.05.29, 263,307,000원Current inputs: 2028.08.29, 256,839,000원Current inputs: 2028.08.30, 102,360,199원Current inputs: 2028.11.29, 102,360,199원Current inputs: 2029.02.28, 102,360,199원Current inputs: 2029.05.28, 102,360,199원Current inputs: 2029.08.28, 95,763,399원Current inputs: 2029.11.28, 89,166,599원Current inputs: 2030.02.28, 89,166,599원Current inputs: 2030.05.28, 89,166,599원Current inputs: 2030.08.28, 82,569,799원Current inputs: 2030.11.28, 75,972,999원Current inputs: 2031.02.28, 75,972,999원Current inputs: 2031.05.28, 75,972,999원Current inputs: 2031.08.28, 69,376,199원Current inputs: 2031.11.28, 62,779,400원Current inputs: 2032.02.28, 62,779,400원Current inputs: 2032.05.28, 62,779,400원Current inputs: 2032.08.28, 56,182,599원Current inputs: 2032.11.28, 49,585,800원Current inputs: 2033.02.28, 49,585,800원Current inputs: 2033.05.28, 49,585,800원Current inputs: 2033.08.28, 42,988,999원Current inputs: 2033.11.28, 36,737,499원Current inputs: 2034.02.28, 36,737,499원Current inputs: 2034.05.28, 36,737,499원Current inputs: 2034.08.28, 30,661,500원Current inputs: 2034.11.28, 24,585,499원Current inputs: 2035.02.28, 24,585,499원Current inputs: 2035.05.28, 24,585,499원Current inputs: 2035.08.28, 24,585,499원Current inputs: 2035.11.28, 18,509,499원Current inputs: 2036.02.28, 18,509,499원Current inputs: 2036.05.28, 18,509,499원Current inputs: 2036.08.28, 18,509,499원Current inputs: 2036.11.28, 13,835,999원Current inputs: 2037.02.28, 13,835,999원Current inputs: 2037.05.28, 13,835,999원Current inputs: 2037.08.28, 13,835,999원
SCENARIO COMPARE

저장한 조건을 한 번에 비교

현재 조건 포함 최대 4개 · 브라우저에 자동 저장

ScenarioOwnershipTax TreatmentSale PriceTotal TaxAfter-Tax GainEffective RateTax SavingActions
Scenario A단독 100%1세대 1주택27.5억원2.63억원4.37억원37.62%Baseline

왼쪽 입력값을 바꾼 뒤 Add Scenario를 누르면 단독명의, 공동명의, 일반과세, 1주택 조건을 같은 그래프에서 비교할 수 있습니다.

RANGE SIMULATION

매도가별 세금과 세후이익

24억 ~ 35억 · 0.5억 간격

Total Tax by Sale Price

Hover a point for exact values

CurrentJoint 50/50
0.01.63.24.96.524.026.829.532.335.0Sale Price (KRW 100M)Total Tax (KRW 100M)Current: 24.0, 115,126,000원Current: 24.5, 135,806,000원Current: 25.0, 156,486,000원Current: 25.5, 177,166,000원Current: 26.0, 198,165,000원Current: 26.5, 219,879,000원Current: 27.0, 241,593,000원Current: 27.5, 263,307,000원Current: 28.0, 285,021,000원Current: 28.5, 306,735,000원Current: 29.0, 328,449,000원Current: 29.5, 350,163,000원Current: 30.0, 371,877,000원Current: 30.5, 393,591,000원Current: 31.0, 415,305,000원Current: 31.5, 438,058,500원Current: 32.0, 461,323,500원Current: 32.5, 484,588,500원Current: 33.0, 507,853,500원Current: 33.5, 531,118,500원Current: 34.0, 554,383,500원Current: 34.5, 577,648,500원Current: 35.0, 600,913,500원Joint 50/50: 24.0, 91,564,000원Joint 50/50: 24.5, 111,210,000원Joint 50/50: 25.0, 130,856,000원Joint 50/50: 25.5, 150,502,000원Joint 50/50: 26.0, 170,148,000원Joint 50/50: 26.5, 189,794,000원Joint 50/50: 27.0, 209,572,000원Joint 50/50: 27.5, 230,252,000원Joint 50/50: 28.0, 250,932,000원Joint 50/50: 28.5, 271,612,000원Joint 50/50: 29.0, 292,292,000원Joint 50/50: 29.5, 312,972,000원Joint 50/50: 30.0, 333,652,000원Joint 50/50: 30.5, 354,332,000원Joint 50/50: 31.0, 375,012,000원Joint 50/50: 31.5, 396,330,000원Joint 50/50: 32.0, 418,044,000원Joint 50/50: 32.5, 439,758,000원Joint 50/50: 33.0, 461,472,000원Joint 50/50: 33.5, 483,186,000원Joint 50/50: 34.0, 504,900,000원Joint 50/50: 34.5, 526,614,000원Joint 50/50: 35.0, 548,328,000원

After-Tax Gain by Sale Price

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CurrentJoint 50/50
0.02.44.97.39.724.026.829.532.335.0Sale Price (KRW 100M)After-Tax Gain (KRW 100M)Current: 24.0, 234,874,000원Current: 24.5, 264,194,000원Current: 25.0, 293,514,000원Current: 25.5, 322,834,000원Current: 26.0, 351,835,000원Current: 26.5, 380,121,000원Current: 27.0, 408,407,000원Current: 27.5, 436,693,000원Current: 28.0, 464,979,000원Current: 28.5, 493,265,000원Current: 29.0, 521,551,000원Current: 29.5, 549,837,000원Current: 30.0, 578,123,000원Current: 30.5, 606,409,000원Current: 31.0, 634,695,000원Current: 31.5, 661,941,500원Current: 32.0, 688,676,500원Current: 32.5, 715,411,500원Current: 33.0, 742,146,500원Current: 33.5, 768,881,500원Current: 34.0, 795,616,500원Current: 34.5, 822,351,500원Current: 35.0, 849,086,500원Joint 50/50: 24.0, 258,436,000원Joint 50/50: 24.5, 288,790,000원Joint 50/50: 25.0, 319,144,000원Joint 50/50: 25.5, 349,498,000원Joint 50/50: 26.0, 379,852,000원Joint 50/50: 26.5, 410,206,000원Joint 50/50: 27.0, 440,428,000원Joint 50/50: 27.5, 469,748,000원Joint 50/50: 28.0, 499,068,000원Joint 50/50: 28.5, 528,388,000원Joint 50/50: 29.0, 557,708,000원Joint 50/50: 29.5, 587,028,000원Joint 50/50: 30.0, 616,348,000원Joint 50/50: 30.5, 645,668,000원Joint 50/50: 31.0, 674,988,000원Joint 50/50: 31.5, 703,670,000원Joint 50/50: 32.0, 731,956,000원Joint 50/50: 32.5, 760,242,000원Joint 50/50: 33.0, 788,528,000원Joint 50/50: 33.5, 816,814,000원Joint 50/50: 34.0, 845,100,000원Joint 50/50: 34.5, 873,386,000원Joint 50/50: 35.0, 901,672,000원

Effective Tax Rate by Sale Price

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CurrentJoint 50/50
0.0%11.2%22.4%33.6%44.8%24.026.829.532.335.0Sale Price (KRW 100M)Effective Tax Rate (%)Current: 24.0, 32.89%Current: 24.5, 33.95%Current: 25.0, 34.77%Current: 25.5, 35.43%Current: 26.0, 36.03%Current: 26.5, 36.65%Current: 27.0, 37.17%Current: 27.5, 37.62%Current: 28.0, 38.00%Current: 28.5, 38.34%Current: 29.0, 38.64%Current: 29.5, 38.91%Current: 30.0, 39.14%Current: 30.5, 39.36%Current: 31.0, 39.55%Current: 31.5, 39.82%Current: 32.0, 40.12%Current: 32.5, 40.38%Current: 33.0, 40.63%Current: 33.5, 40.86%Current: 34.0, 41.07%Current: 34.5, 41.26%Current: 35.0, 41.44%Joint 50/50: 24.0, 26.16%Joint 50/50: 24.5, 27.80%Joint 50/50: 25.0, 29.08%Joint 50/50: 25.5, 30.10%Joint 50/50: 26.0, 30.94%Joint 50/50: 26.5, 31.63%Joint 50/50: 27.0, 32.24%Joint 50/50: 27.5, 32.89%Joint 50/50: 28.0, 33.46%Joint 50/50: 28.5, 33.95%Joint 50/50: 29.0, 34.39%Joint 50/50: 29.5, 34.77%Joint 50/50: 30.0, 35.12%Joint 50/50: 30.5, 35.43%Joint 50/50: 31.0, 35.72%Joint 50/50: 31.5, 36.03%Joint 50/50: 32.0, 36.35%Joint 50/50: 32.5, 36.65%Joint 50/50: 33.0, 36.92%Joint 50/50: 33.5, 37.17%Joint 50/50: 34.0, 37.40%Joint 50/50: 34.5, 37.62%Joint 50/50: 35.0, 37.82%

Incremental After-Tax Gain

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CurrentJoint 50/50
0.00.30.50.81.124.026.829.532.335.0Sale Price (KRW 100M)After-Tax Gain per +KRW 100MCurrent: 24.0, 59,542,000원 / +1억원Current: 24.5, 58,640,000원 / +1억원Current: 25.0, 58,640,000원 / +1억원Current: 25.5, 58,640,000원 / +1억원Current: 26.0, 58,002,000원 / +1억원Current: 26.5, 56,572,000원 / +1억원Current: 27.0, 56,572,000원 / +1억원Current: 27.5, 56,572,000원 / +1억원Current: 28.0, 56,572,000원 / +1억원Current: 28.5, 56,572,000원 / +1억원Current: 29.0, 56,572,000원 / +1억원Current: 29.5, 56,572,000원 / +1억원Current: 30.0, 56,572,000원 / +1억원Current: 30.5, 56,572,000원 / +1억원Current: 31.0, 56,572,000원 / +1억원Current: 31.5, 54,493,000원 / +1억원Current: 32.0, 53,470,000원 / +1억원Current: 32.5, 53,470,000원 / +1억원Current: 33.0, 53,470,000원 / +1억원Current: 33.5, 53,470,000원 / +1억원Current: 34.0, 53,470,000원 / +1억원Current: 34.5, 53,470,000원 / +1억원Current: 35.0, 53,470,000원 / +1억원Joint 50/50: 24.0, 62,226,000원 / +1억원Joint 50/50: 24.5, 60,708,000원 / +1억원Joint 50/50: 25.0, 60,708,000원 / +1억원Joint 50/50: 25.5, 60,708,000원 / +1억원Joint 50/50: 26.0, 60,708,000원 / +1억원Joint 50/50: 26.5, 60,708,000원 / +1억원Joint 50/50: 27.0, 60,444,000원 / +1억원Joint 50/50: 27.5, 58,640,000원 / +1억원Joint 50/50: 28.0, 58,640,000원 / +1억원Joint 50/50: 28.5, 58,640,000원 / +1억원Joint 50/50: 29.0, 58,640,000원 / +1억원Joint 50/50: 29.5, 58,640,000원 / +1억원Joint 50/50: 30.0, 58,640,000원 / +1억원Joint 50/50: 30.5, 58,640,000원 / +1억원Joint 50/50: 31.0, 58,640,000원 / +1억원Joint 50/50: 31.5, 57,364,000원 / +1억원Joint 50/50: 32.0, 56,572,000원 / +1억원Joint 50/50: 32.5, 56,572,000원 / +1억원Joint 50/50: 33.0, 56,572,000원 / +1억원Joint 50/50: 33.5, 56,572,000원 / +1억원Joint 50/50: 34.0, 56,572,000원 / +1억원Joint 50/50: 34.5, 56,572,000원 / +1억원Joint 50/50: 35.0, 56,572,000원 / +1억원
PRICE COMPARISON

지정 매도가 비교표

Sale PriceGross GainTaxable GainCapital Gains TaxLocal Income TaxTotal TaxAfter-Tax GainEffective RateIncremental TaxIncremental After-Tax Gain
27억원6.50억원6.50억원2.20억원2,196만원2.42억원4.08억원37.17%--
27.5억원7.00억원7.00억원2.39억원2,394만원2.63억원4.37억원37.62%+2,171만원+2,829만원
28억원7.50억원7.50억원2.59억원2,591만원2.85억원4.65억원38.00%+2,171만원+2,829만원
29억원8.50억원8.50억원2.99억원2,986만원3.28억원5.22억원38.64%+4,343만원+5,657만원
30억원9.50억원9.50억원3.38억원3,381만원3.72억원5.78억원39.14%+4,343만원+5,657만원
31억원10.5억원10.5억원3.78억원3,776만원4.15억원6.35억원39.55%+4,343만원+5,657만원
32억원11.5억원11.5억원4.19억원4,194만원4.61억원6.89억원40.12%+4,602만원+5,398만원
CALCULATION DETAILS

명의자별 계산 내역

각 명의자의 기본공제와 누진세율을 별도로 적용

Sale Price27.5억원
−
Acquisition + Expenses20.5억원
=
Gross Capital Gain7.00억원
×
High-Value Taxable Ratio56.36%
→
Taxable Gain7.00억원
Owner A100.00%
2년 거주요건 미충족 - 2028.08.30부터 충족
Gross Capital Gain
7.00억원
Holding / Residence Period
3년 / 1년 (자동)
Expected One-Home Date
2028.08.30
High-Value Taxable Ratio
100.00%
Taxable Gain Before LTH
7.00억원
Holding / Residence Deduction
6% + 0%
Long-Term Holding Deduction
- 4,200만원
Basic Deduction
- 250만원
Tax Base
6.56억원
Applicable Tax Bracket
기본세율 42%
Progressive Deduction
3,594만원
Capital Gains Tax
2.39억원
Local Income Tax
2,394만원
Total Tax
2.63억원
SOURCES & ASSUMPTIONS

계산 기준과 공식 근거

QA12 regression suites passed

적용한 주요 규칙

Tax rule reference date
2026-08-15
양도일 세율 설정
2023년 이후 기본세율
1세대 1주택 자동판정
양도일 1주택 + 보유 2년, 조정대상지역 취득 시 거주 2년
고가주택 비과세 기준
1,200,000,000원
양도소득 기본공제
명의자별 연 250만원 - 기사용액 차감
장기보유특별공제
일반 연 2% 최대 30%, 1주택 보유·거주 각 연 4% 최대 80%
지방소득세
별도 누진세율표 적용 - 일반 산출세액의 10% 상당
공동명의 고가주택
주택 전체 양도가액으로 12억원 초과 비율 산정 후 명의자별 계산

Official Sources

계산 범위

일반적인 개인 거주자의 국내 주택 양도를 위한 의사결정용 추정치입니다. 상속·증여·이월과세, 감면, 미등기, 재개발 권리, 복합주택, 일부지분 취득시기 차이, 다주택 중과 및 유예, 같은 해 손익통산 등은 사실관계에 따라 실제 신고세액이 달라질 수 있습니다. Conditional 또는 Needs Review 결과는 자동 확정값이 아닙니다.