The National Tax Service announced that it will receive applications for the combined exclusion of comprehensive real estate taxes and special taxation from the 16th to the 30th.
More than 60,000 people are subject to combined exclusion and special taxation.
Existing applicants do not need to apply again, but if they fail to meet the requirements due to the cancellation of rental housing registration, they must report the changes.
Rental houses that meet certain requirements, such as a 10-year mandatory rental period, employees' houses under a certain size, and land for new housing construction will be excluded from the comprehensive real estate tax if you report the combined exclusion.
Temporary two-home owners, inherited houses with certain requirements, low-cost local houses with an official price of 300 million won or less, and married couples can be subject to the one-family one-home calculation method if they apply for special cases.
Owners of small new houses or local unsold houses that will be acquired from January 10th of this year to December next year can avoid the heavy tax rate applied to those with three or more houses by applying for a special case.
If you use Hometax, you can easily apply for aggregate exclusion or special taxation through help data such as filling service in advance, self-diagnosis of total exclusion, and simulation tax calculation.
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