"Reduce Comprehensive Real Estate Holding Tax by 30 Million Won Without Selling Your Home"... Attention on 'Special Taxation Provision' Filing Ending in September

There is a way to significantly lower the burden of Comprehensive Real Estate Holding Tax without selling or gifting real estate. It involves utilizing the Aggregation Exclusion and Special Taxation Provision filing and application period, which runs until the end of September. According to a video by 'Jeolsemi-nam_SemusaTVISeongho', excluding certain homes that meet specific requirements when calculating the number of houses can result in a tax difference of tens of millions of won.

'Aggregation Exclusion' and 'One-Household, One-Home Special Provision' that exclude from taxation entirely

The most powerful method for saving on Comprehensive Real Estate Holding Tax is 'Aggregation Exclusion'. This is a method that excludes real estate meeting specific requirements from the scope of Comprehensive Real Estate Holding Tax from the very beginning. Rental housing is a representative example. However, rental housing must satisfy all strict requirements, such as registration status, vacancy value, rental period, and rental increase limits (within 5%). In particular, for apartments, it should be noted that Aggregation Exclusion cannot be applied to purchased rental housing, other than construction rental or public-supported private rental.

The second is the 'One-Household, One-Home Special Provision'. This is a system that grants tax benefits by regarding someone as a one-home owner in certain situations, even if they are actually a multi-home owner. This includes temporary two-home owners (those who transfer their existing home within 3 years of acquiring a new home), inherited homes (less than 5 years since inheritance or meeting certain requirements), and low-priced local homes (officially announced price of 400 million won or less). In the video, assuming a three-home owner with a total officially announced price of 7.5 billion won, an example was presented where the calculated tax decreases from approximately 79.4 million won to around 48 million won if one house is removed from the house count and the One-Household, One-Home Special Provision is applied.

'Special Provision on the Number of Homes for Tax Rate Application' which only excludes the number of homes when applying tax rates

The third is the 'Special Provision on the Number of Homes for Tax Rate Application'. This is a method where the value of the house is included in the tax base, but the house is excluded only when determining the tax rate to avoid the application of heavy taxation rates. Currently, for three or more houses, a heavy taxation rate of up to 5% may be applied, but if the tax burden is drastically lowered by applying the rate for two or fewer houses (minimum 0.5% to maximum 2.7%) through this special provision, the burden decreases significantly.

Eligible targets include small newly built houses, unsold houses after completion, and houses in population-declining areas. In particular, houses in population-declining areas may be excluded from the house count when applying the tax rate if they are purchased after January 1, 2026, and meet the requirements. The presenter emphasized, "Rather than how many special provision houses there are, you must check how many houses ultimately remain after all special provisions are applied to avoid heavy taxation." This 2026 Comprehensive Real Estate Holding Tax Aggregation Exclusion and Special Taxation Provision filing period is until September 30, and existing applicants must check if there are any changes.