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
📚 各地区计算规则说明
计算逻辑
采用公开的金融、贷款、比率与单位换算标准公式。
参考范围
参考公开标准与各地区常见实务规则。
前提条件
税费、费率、上限会因地区和机构而不同。
结果解读
结果可作为基准情景。正式决策前请与当地机构报价和税务规则对比。
地区默认值
货币: CNY
单位: metric
税务模型: US payroll estimate
法规提示
本工具基于地区预设进行估算。实际合同条款与法定上限可能因机构和当地法规而不同。
建议操作
- 正式申请前请至少比较 2~3 家本地机构方案。
- 再次核对费用、税务处理和提前还款条款。
- 用利率 +1~2% 与收入下降场景再测一次。
做真实决策前，请先确认当地机构的最新条款。