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[세종=이데일리 한광범 기자] If the second-owner A, who is planning to sell the house in the adjusted area purchased for 1.5 billion won, sells after June 1 of this year, the capital gains tax burden will increase by 110 million won from 531 million won to 641 million won.
In the case of Mr. B, who owns two apartments with a quoted price of 2 billion won in the adjusted region, the comprehensive real estate tax from 47 million won last year will more than double to 105 million won this year.
On the 18th, the government held a joint briefing on the real estate market at the Government Complex Sejong on the 18th and explained the purpose of the real estate tax reform to block speculation demand by multi-homed people, which is scheduled to be implemented in June this year. Earlier, the government decided to reinforce the details of the pre-acquisition, possession, and disposal of real estate in order to block the demand for housing speculation through measures such as June 17 and July 10 last year.
First of all, in the acquisition stage, the acquisition tax rate for multi-households and corporations has been significantly increased since August of last year. The acquisition tax rate for multi-homed people was raised from up to 4% to up to 12%. Prior to the revision of the law, the housing acquisition tax for individuals was 1~3% for △3 homes or less and △4% for 4 homes. However, from the acquisition on August 12 of last year, a tax rate of 1-3% is applied only to one homeowner and two homeowners outside the adjusted area.
In the case of two-household housing in a controlled area, the acquisition tax rose to 8%. In addition, 8% is applied to the case of three houses, but the acquisition tax has risen to 12% if they own a house in the adjusted area. 4 A 12% tax rate is applied to homeowners.
In the case of corporations that have been applied with the minimum individual tax rate of 1 to 3%, the maximum individual tax rate of 12% is applied after the revision. Even if a house with an official price of 300 million won or more was donated in the target area, the acquisition tax rate increased from 3.5% to 12%, the highest tax rate.
From June this year, the real estate tax rate at the holding and disposal stage will also increase significantly. The comprehensive real estate tax rate for multi-homed people increases from 0.6-3.2% for each section to 1.2-6.0%. However, the tax rate for one homeowner and two homeowners in unadjusted areas is relatively low, from 0.5 to 2.7% to 0.6 to 3.0%.
In the case of 3 housing owners or 2 housing owners in a controlled area, the tax rate for houses exceeding the tax base of 9.4 billion won increases from 3.2% to 6.0%. The tax base is raised from 1.8% to 3.6% for houses of 1.2 billion to 5 billion won, and from 1.3% to 2.2% for homes of 6 to 1.2 billion won.
In the case of corporate-owned houses, the highest tax rate (3% or 6%) is applied according to the current status of housing ownership, and the basic deduction of 600 million won and the application of the upper limit for detailed charges are abolished.
The transfer tax at the disposal stage is also greatly strengthened. In order to block speculation demand as well as multi-homed people, the tax rate is also raised for short-term holders of less than two years. Earlier, the additional corporate tax rate on the transfer of housing by corporations increased from 10% to 20% from January this year.
For multi-homeowners in the adjusted area, the median taxation rate of capital gains tax is increased from 10-20% points to 20-30% points. The transfer tax rate also rises to 60-70% for houses held for less than two years, occupancy rights and sales rights.
In detail, the transfer tax rate is raised to 70% if a house, occupancy or sale right is sold within a year or less. The tax rate also rises to 60% if you buy and sell housing or occupancy rights within two years. In the case of pre-sale rights, a 60% tax rate is applied even if it is held for more than 2 years.
A government official said, “It is aimed at preventing the inflow of speculative funds into the housing market by significantly lowering the expected rate of return on housing through fair taxation, and to protect end users.” We will strictly enforce the tax system and carefully review the related tax system.”