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
📚 国別の計算ガイド
計算ロジック
金融・ローン・比率・単位変換の公開標準を使用します。
参照範囲
公開された基準と各国で一般的な運用慣行を参照します。
前提条件
税率・手数料・上限は地域や金融機関で異なります。
結果の読み方
結果は基準シナリオとして活用してください。最終判断前に金融機関見積と税務条件を比較してください。
ロケール既定値
通貨: JPY
単位: metric
税計算モデル: US payroll estimate
法規上の注意
本ツールは国別プリセットによる概算です。実際の契約条件や法的上限は金融機関・地域法令により異なる場合があります。
推奨アクション
- 申込前に最低2〜3社の条件を比較してください。
- 手数料・税務・繰上返済条項を書面で再確認してください。
- 金利+1〜2%と収入減少のストレスケースも確認してください。
実際の契約前に、必ず現地機関の最新条件を確認してください。