Here is a summary of how to use a calculator to easily check the estimated comprehensive real estate holding tax (CREHT) amount for houses in 2026. By entering the officially assessed value of owned houses, the number of houses, property tax-related amounts, age, and holding period, you can check the estimated CREHT calculation details.

Basic Structure of Comprehensive Real Estate Holding Tax

CREHT aggregates domestically owned houses and land on a per-individual basis based on the status as of June 1 each year. If the total officially assessed value exceeds the deduction limit for each category, tax is levied on the excess amount.

The simple calculator distinguishes the deduction limits applied to one-household-one-homeowners and other individuals based on the user's selected housing ownership type. It subtracts the applicable deduction from the total officially assessed value and then reflects the fair market value ratio, tax rates by tax base, and progressive deductions to display the estimated tax amount.

Deduction Rates for the Elderly and Long-Term Holders

One-household-one-homeowners may receive additional deductions based on their age and house holding period. The deduction rates according to the National Tax Service guidelines are as follows:

• Deduction for the elderly: 20% for those aged 60 or older, 30% for those aged 65 or older, and 40% for those aged 70 or older
• Deduction for long-term holding: 20% for holding of 5 years or more, 40% for 10 years or more, and 50% for 15 years or more
• The two deductions can be applied cumulatively, with an overall deduction limit of 80%.

Steps to Use the Simple Calculator

1. Enter the total officially assessed value of owned houses. 2. Select your housing ownership status → The applicable basic deduction amount is set automatically. 3. Enter the amounts related to the property tax on houses for the relevant year. 4. For one-household-one-homeowners, select age and holding period, then click the 'Calculate Tax in Real Time' button.

Possibility of Differences Between Estimated and Actual Tax Amounts

The property tax amount deducted from CREHT is not calculated by simply subtracting the full amount of the actual property tax paid. The deduction is calculated based on the equivalent property tax amount computed using a statutory formula for the portion corresponding to the CREHT tax base.

In addition, various tax special cases—such as joint ownership, temporary two-home ownership, inherited houses, low-priced houses in non-metropolitan areas, and houses excluded from aggregation due to tenancy—can also affect the actual tax amount. If the calculator does not fully reflect these special cases, the estimated result may differ from the tax amount notified by the National Tax Service.

The simple calculator can be used as a reference tool to understand the complex calculation structure in advance, but it should be noted that the calculation results do not confirm the actual tax payable or officially determine tax liability.

[This article was written with the assistance of AI. This article is general tax information intended to explain the comprehensive real estate holding tax system. The calculator's results may differ from the actual tax amount notified by the National Tax Service depending on the input data, calculation method, joint ownership, number of houses, tax special cases, and changes in officially assessed values. Please confirm the final tax liability and tax payable through the National Tax Service Hometax, your jurisdictional tax office, or a tax professional. This publication does not bear any legal or financial responsibility.]