The jangki suseon chungdanggeum (long-term repair reserve) is legally the owner's cost, so tenants reclaim it on move-out. Applying the statutory formula, a 110 sq m unit runs 16,000-49,000 won a month, or 390,000-1,180,000 won over two years.
Winning a unit in a speculative overheating district or a price-capped development locks the entire household out of new sales housing for 10 years. The October 15, 2025 designation of all of Seoul shifted that clock by five years.
The redevelopment excess profit levy applies only above 80 million won of average gain per member, across five brackets from 10% to 50%. Working backward from the notified amounts reveals the underlying profit scale.
For a single-home household, Korea's long-term holding deduction adds 4% per year of ownership to 4% per year of residence, capped at 80%. Miss the three-year holding or two-year residence test and only a 2%-per-year general deduction remains.
On a 1bn-won home with a 400m jeonse deposit, 600m is gift-taxed and 400m capital-gains-taxed. Without the multi-home surcharge it saves 45.75m won; with it, it costs 38.71m more.
Broker commission in Korea steps up whenever a transaction crosses a bracket. A sale at 899 million won caps the fee at 3.596 million; at 900 million it jumps to 4.5 million — 904,000 won more for one million won of price.
The 2026 ceiling for a dual-income three-person household is 13,069,486 won a month. But units run out at the 120% line, not 140% — here are the brackets converted into combined annual income.
HUG's jeonse (lump-sum deposit lease) return guarantee sets its limit at 90% of assessed house value. Because that value is taken as 140% of the official published price, deposit plus senior debt cannot exceed 126% of it.
A bunyanggwon is taxed at 70% under one year and 60% thereafter, however long it is held. On a 100 million won premium, 61.05 million goes to tax and 33.95 million is left.
Income caps for Seoul's long-term jeonse housing split at 85 square metres: 105% of the urban worker average below, 150% above. For a four-person household that is 9.24m and 13.2m won a month.