Rental Income Tax Calculator
2026 Real Estate Rental Income Tax
Calculate taxes on rental income from houses, shops, and officetels. Compare separate vs comprehensive taxation and check expense deductions.
🏠 What is Rental Income Tax?
Rental income tax is levied on income from property rentals. Housing rental income under 20M KRW annually can choose between separate taxation (14%) or comprehensive taxation. Commercial property rentals are always subject to comprehensive taxation.
📋 Income Tax Calculator
Gross Income
5000만원
Taxable Income
3625만원
Total Tax
460만원
Effective: 9.2%
After-tax
4540만원
📊 Tax Breakdown
Tax Payable
Tax by Bracket
📈 2024 Income Tax Brackets
| Taxable Income | Rate | Deduction |
|---|---|---|
| 0원 ~ 1400만원 | 6% | 0원 |
| 1400만원 ~ 5000만원 | 15% | 1,260,000원 |
| 5000만원 ~ 8800만원 | 24% | 5,760,000원 |
| 8800만원 ~ 1.5억원 | 35% | 15,440,000원 |
| 1.5억원 ~ 3.0억원 | 38% | 19,940,000원 |
| 3.0억원 ~ 5.0억원 | 40% | 25,940,000원 |
| 5.0억원 ~ 10.0억원 | 42% | 35,940,000원 |
| 10.0억원 over | 45% | 65,940,000원 |
Income Tax Result
Total Tax 460만원
✨ 9.2% effective rateBased on 5000만원 annual income
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Note
This calculator is for estimation purposes. Actual tax may vary by individual circumstances. Please consult a tax professional for accurate calculations.
📐 Rental Tax Calculation
Rental Income = Annual Rent Revenue - Expenses
Expenses = Depreciation + Repairs + Property Tax + Insurance + Interest
Separate Tax = (Rent - 4M deduction) × (1-60%) × 14%
Comprehensive = (Rental + Other Income) × Progressive Rate (6-45%)
📝 How to Calculate
- Enter annual rental income (monthly rent × 12)
- Enter expenses (repairs, property tax, insurance)
- Add deemed rent from deposits if applicable
- Check if combining with other income is beneficial
- Choose between separate vs comprehensive taxation
📊 Estimated Tax (Separate vs Comprehensive)
| Annual Rent | Separate (14%) | Comprehensive | Better Option |
|---|---|---|---|
| $10K | $336 | ~$150 | Comprehensive |
| $15K | $616 | ~$400 | Comprehensive |
| $20K | $896 | ~$730 | Comprehensive |
| $25K | N/A | ~$1.12K | - |
| $30K | N/A | ~$1.58K | - |
| $50K | N/A | ~$3.8K | - |
💡 Rental Tax Strategies
- Housing rent under 20M: Separate taxation (14%) often better
- Standard expense rate: 42.6% or documented actual expenses
- Depreciation: 2.5-5% of building value annually
- Loan interest fully deductible
- Property taxes fully deductible
- Registered landlord gets 30-75% tax reduction
📚 Guide de calcul local
Logique de formule
Utilise des formules publiques de finance, prêt, ratio et conversion.
Périmètre des sources
Références basées sur standards publics et pratiques courantes par pays.
Hypothèses
Taxes, frais, taux et plafonds varient selon la région et l’organisme.
Result Interpretation
Utilisez ce résultat comme scénario de base. Avant décision, comparez-le avec une offre réelle et la fiscalité locale.
Préréglage local
Devise: EUR
Unités: metric
Modèle fiscal: US payroll estimate
Note réglementaire
Cet outil utilise des préréglages régionaux pour l’estimation. Les conditions réelles et limites légales varient selon l’établissement et la loi locale.
Actions recommandées
- Comparez au moins 2-3 établissements locaux avant décision.
- Vérifiez par écrit frais, fiscalité et clause de remboursement anticipé.
- Testez un scénario de stress avec +1-2% de taux.
Avant toute décision réelle, vérifiez les règles locales à jour.