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Property Tax

Property Tax

Property taxes are levied in July and September on persons who own housing, buildings, land, ships or airplanes as of June 1. The basic date for taxation is June 1; therefore, when a property is bought and sold around June 1, it must be cleared decided who is the party that must pay the property tax. In addition to property taxes, educational taxes of 20% are levied.

Tax Obligor

Persons who own housing, buildings, land, ships and airplanes on the date of taxation (June 1 of each year).

Target of Taxation

Housing, land, buildings, ships, airplanes.

Assessment Standard

Single unit & multi-dwelling houses: Individual house prices as decided and announced by the mayor of the relevant district office.

Multiplex & row houses: House prices as decided and announced by the Minister of Land, Infrastructure and Transport.

Apartments: House prices as decided and announced by Minister of Land, Infrastructure and Transport.

Land: Individual land prices as announced by the mayor of the district office.

Payment Periods

The basic date for taxation is June 1 of each year, the 1st quarter payment period is from July 16 to 31, and the 2nd quarter payment is from September 16 to 30.

Inquiries

Tax Collection Division I of Dongdaemun-gu Office ☎2127-4132~4145. The tax rate and details on how to claim tax reliefs are specified on the rear of the tax payment notice.