# South Korea Weighs Tax Relief for Rental Apartment Sales

> South Korea plans extra tax breaks for rental apartment owners selling to public housing in overheating zones.
- Title: South Korea Weighs Tax Relief for Rental Apartment Sales
- Summary: South Korea plans extra tax breaks for rental apartment owners selling to public housing in overheating zones. South Korea considers tax relief for rental…
- Keywords: south korea, capital gains tax, rental apartment, speculative overheating zones, korea land and housing corporation, lhr, 2026 tax reform plan, land transaction permit zone, public rental housing, finance, markets, South
- Source: BigGo Finance — https://finance.biggo.com/news/88c32bc1-11ab-4ec8-a84d-42f5b52e0970
- Author: BigGo Finance
- Published: 2026-10-19T07:26:07+00:00
- Read time: 1 min
- Topics: south korea, capital gains tax, rental apartment, speculative overheating zones, korea land and housing corporation, lhr, 2026 tax reform plan, land transaction permit zone, public rental housing, finance, markets
## South Korea Weighs Tax Relief
South Korea's government considers additional capital gains tax relief for rental apartment owners selling to public institutions in speculative overheating zones.
## 2026 Tax Reform Plan
The government scrapping rental business tax exemptions sets an end-2027 deadline for sales to induce disposals by landlords blocked by land transaction permit zones.
## 63,000 Apartments Affected
About 63,000 purchased rental apartments in speculative overheating zones had rental registrations automatically canceled from 2021 through 2026.
## LH as Acquirer
Korea Land and Housing Corporation (LH) is a representative public institution for purchasing rental apartments in speculative overheating zones.
## Sales Deadline
Homes must be sold by end of 2027 to qualify for capital gains tax exemption under the 2026 Tax Reform Plan.
## Transaction Stalls
Rental businesses face stalled transactions due to land transaction permit zones and tenant concerns over jeonse and rent instability.
## Public Housing Goal
The plan aims to convert units into public rental housing while minimizing housing instability for tenants.
## Key takeaway

South Korea considers tax relief for rental apartment owners selling to public housing in speculative overheating zones to ease tenant instability and create public housing.