One home: 1% up to ₩600M, 3% over ₩900M, (price × 2/3 ÷ ₩100M − 3)% in between.
Surcharge: 8% / 12% for the 2nd / 3rd+ home in regulated areas; 8% / 12% for the 3rd / 4th+ home elsewhere.
Foreigners pay the same acquisition tax as Koreans. Special exemptions (temporary 2 homes, first-time buyers) are not reflected — check with the local tax office or Wetax.
FAQ
Do foreigners pay acquisition tax in Korea?
Yes, at the same rates as Korean nationals — 1–3% for a single home plus local education tax.