Increase in the median taxation rate of capital gains tax and comprehensive real estate tax
The highest personal tax rate applies to corporations as well
Expanded opportunities by easing special supply income requirements for newlyweds and for the first time in their lives
[오피니언뉴스=안은정 기자] In the real estate market last year, the demand for speculation and the government’s fierce struggle to curb it were reproduced.
Various regulations, including 6.17 real estate policy and 7.10 housing market stabilization measures, and supply measures aimed at end-users were poured out together, but real estate overheating such as balloon effect continued.
This year, various regulations announced by the government will be realized and the supply of end-users such as homeless people will expand. Various regulations to prevent the government’s overheating of real estate are expected to continue. As a result, there is also an opinion that real estate prices will be more stable than last year, such as the release of sales and the slowing rate of increase in house prices.
The government plans to implement the real estate tax law revised last year as scheduled this year.
Median rate of capital gains tax↑
The capital gains tax and comprehensive real estate tax will increase from this year in accordance with the ’20 year tax law amendment follow-up enforcement decree amendment’ announced on the 6th by the Ministry of Strategy and Finance.
In the case of multi-households with two or more houses, the heavy tax rate for transfer tax increases significantly. In the case of first-generation, two-homed people, 20% points are additionally imposed for two-homed houses from the existing basic tax rate (6~42%), and 30% points are additionally charged for those with three or more houses.
For example, assuming that the gain from the transfer is 500 million won, 2 If the owner of the house transfers it after June 1, it is calculated by adding 40% of the basic tax rate and 20% points of the heavy tax rate to the tax base (497.75 million won). You have to pay 2731 million won. Compared to the transfer before May 31st, 49.75 million won has been added.
In order to recover short-term capital gains, the capital gains tax rate on short-term houses held for less than two years has also been increased. If it is held for less than one year, 70% of the existing 40% is applied, and if it is less than two years, 60% is applied.
Both multi-homeowners and corporations are affected by the heavy tax rate of the comprehensive real estate tax
From January, the heavy tax rate for the comprehensive real estate tax for multi-homed people also rises. In the case of having 3 or more houses and 2 houses in the area subject to adjustment, the heavy tax rate is added from the current (0.6~3.2%) to a maximum of 1.2~6% for each tax base section.
In addition, the tax rate on corporate-owned houses will be strengthened. First of all, the single tax rate (3%, 4%), the highest tax rate imposed on individuals, is applied on housing owned by corporations.
If the tax deduction (600 million won) for houses owned by corporations has been abolished and long-term rental registered housing for more than 8 years (600 million won in metropolitan areas, less than 300 million won in non-metropolitan areas), if the tax is not taxable, you have registered for 8 years long-term rental in the area subject to adjustment after June 18 last year Housing tax is levied.
newly married couple·Relaxation of special supply income requirements for the first time in life
Meanwhile, the government has relaxed the special supply income requirement to expand housing supply opportunities for homeless end users. Opportunities for homeless end users, such as newlyweds who cannot apply for public sale due to the existing income standard, will increase significantly from this year.
In the case of special supply for newlyweds, the income requirement of less than 100% of monthly average income (120% of double-income) has been eased to less than 130% (140% of double-income). If the income requirement for dual-income couples was limited to 6.67 million won based on the monthly average income of urban workers in households with three or less people in 20 years, it would be possible to 7.78 million won.
In order to consider the low-income class, 70% of the special supply will be supplied first to those who meet the current income requirement of 100% (double income 120%), but the remaining 30% will be selected first by lottery. do.
In the case of honeymoon hope towns, the overall income requirement is relaxed to 130% (double-income 140%) or less for urban workers, regardless of the pre-sale price and priority supply.
In addition, for the first time in life, 70% of the volume is first supplied to those who meet the income requirement of 100% or less of the current average monthly income of urban workers, and the remaining 30% is a lottery for those with less than 130% of the income requirement. Select.
As the government announced that it would continue to supply measures with a grace period until June 1, the date of the final tax imposition of this year, to raise the tax rate to induce sales, there are opinions that the lockdown will be resolved and house prices will be relatively stable compared to last year.
Ji-young Yang, head of S&C Research Institute, said, “In order for the price to be adjusted, sales must be piled up.” Because it is implemented, more properties that could not be sold will come out compared to last year.
However, he added, “In the case of the heavy tax rate of the transfer tax, since multi-homed people with sufficient funding may give donations, the transfer tax needs to be adjusted for smooth sales induction.”
Reporter Ahn Eun-jung[email protected]
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