- Who is eligible
- Parents who had a child (including unmarried fathers and mothers), birth confirmed by family relation registration, one home per household with a value of KRW 1,200,000,000 or less at the time of acquisition.
- When to apply
- Parents who gave birth between Jan. 1, 2024 and Dec. 31, 2028 who acquired one home of KRW 1,200,000,000 or less from within 1 year before the birth date until within 5 years after the birth date (including acquisitions before the birth). Apply for the reduction when filing the acquisition tax, or if already paid, apply for a correction claim (refund).
- How to apply
- Visit the tax department of the district office or the neighborhood community service center (동주민센터) (including the childbirth service integrated application form) or apply for an acquisition tax correction claim or reduction on WeTax (위택스, wetax.go.kr). Submit a family relation certificate, resident registration certificate, and reduction application.
- Important notes
- With the Jan. 1, 2026 revision, the eligible childbirth period was extended to Dec. 31, 2028. If you already paid acquisition tax, a refund (correction claim) is possible, but the claim deadline follows general correction claim rules, so check with the district office.
- Note
- Applies to one home per household (including acquisition by purchase, inheritance, gift, or new construction). If the home is sold, gifted, or used for another purpose within 3 years of acquisition, the reduction is recaptured. Some local government guidance says the former 'continuous residence' requirement was removed in a 2026 revision, but guidance differs by local government, so checking with the district office is recommended. The reduction is limited to acquisition tax (check whether surtaxes such as local education tax apply separately).
Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.