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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.

๐Ÿ  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.

๐Ÿ“‹ Income Tax Calculator

Gross Income

5000๋งŒ์›

Taxable Income

3625๋งŒ์›

Total Tax

460๋งŒ์›

Effective: 9.2%

After-tax

4540๋งŒ์›

๐Ÿ“Š Tax Breakdown

Tax Payable

Income Tax4,177,500์›
Local Tax (10%)417,750์›
Total Tax4,595,250์›

Tax by Bracket

0M ~ 14M (6%)840,000์›
14M ~ 50M (15%)3,337,500์›

๐Ÿ“ˆ 2024 Income Tax Brackets

Taxable IncomeRateDeduction
0์› ~ 1400๋งŒ์›6%0์›
1400๋งŒ์› ~ 5000๋งŒ์›15%1,260,000์›
5000๋งŒ์› ~ 8800๋งŒ์›24%5,760,000์›
8800๋งŒ์› ~ 1.5์–ต์›35%15,440,000์›
1.5์–ต์› ~ 3.0์–ต์›38%19,940,000์›
3.0์–ต์› ~ 5.0์–ต์›40%25,940,000์›
5.0์–ต์› ~ 10.0์–ต์›42%35,940,000์›
10.0์–ต์› over45%65,940,000์›
๐Ÿ’ฐ

Income Tax Result

Total Tax 460๋งŒ์›

โœจ 9.2% effective rate

Based on 5000๋งŒ์› 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.

๐Ÿ“ Rental Tax Calculation

Rental Income = Annual Rent Revenue - Expenses

Expenses = Depreciation + Repairs + Property Tax + Insurance + Interest

Separate Tax = (Rent - 4M deduction) ร— (1-60%) ร— 14%

Comprehensive = (Rental + Other Income) ร— Progressive Rate (6-45%)

๐Ÿ“ How to Calculate

  1. Enter annual rental income (monthly rent ร— 12)
  2. Enter expenses (repairs, property tax, insurance)
  3. Add deemed rent from deposits if applicable
  4. Check if combining with other income is beneficial
  5. Choose between separate vs comprehensive taxation

๐Ÿ“Š Estimated Tax (Separate vs Comprehensive)

Annual RentSeparate (14%)ComprehensiveBetter Option
$10K$336~$150Comprehensive
$15K$616~$400Comprehensive
$20K$896~$730Comprehensive
$25KN/A~$1.12K-
$30KN/A~$1.58K-
$50KN/A~$3.8K-

๐Ÿ’ก 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

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๐Ÿ“š Panduan perhitungan lokal

Logika rumus

Menggunakan rumus publik untuk keuangan, pinjaman, rasio, dan konversi satuan.

Cakupan sumber

Mengacu pada standar publik dan praktik umum per negara.

Asumsi

Pajak, biaya, suku bunga, dan batas berbeda antar wilayah/lembaga.

Result Interpretation

Gunakan hasil ini sebagai skenario dasar. Sebelum memutuskan, bandingkan dengan penawaran nyata dan aturan pajak lokal.

Preset lokal

Mata uang: IDR

Satuan: metric

Model pajak: US payroll estimate

Catatan regulasi

Alat ini memakai preset regional untuk estimasi. Syarat nyata dan batas hukum dapat berbeda menurut lembaga dan aturan lokal.

Aksi yang disarankan

  • Bandingkan minimal 2-3 penyedia lokal sebelum final.
  • Cek ulang biaya, pajak, dan klausul pelunasan dipercepat secara tertulis.
  • Uji skenario stres dengan bunga +1-2% dan pendapatan turun.

Sebelum keputusan nyata, pastikan aturan terbaru di lembaga setempat.

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