Korean Capital Gains Tax for Foreign Property Owners 2026: What the Surcharge Reinstatement Means for You
Korea's temporary capital gains tax surcharge exemption for multi-home owners expired May 9, 2026. Foreign nationals, F-5 PR holders, and expats owning Korean property now face +20%p or +30%p surcharges. This guide covers your legal options: disposal timing, temporary dual-property exemption (3-year rule), spousal joint ownership, and gift-with-debt strategies — with worked scenarios.
Korea capital gains tax Korean real estate tax foreign property owner Korea