청년 주택 취득세 감면 200만원→300만원…오피스텔도 적용

A new government proposal aims to provide up to 300 million won in tax relief for young homebuyers, expanding the eligibility to include condominium units. Those under 40 years old will receive a higher tax exemption of up to 300 million won compared to the current 200 million won cap. The policy change allows individuals who previously owned a small property or condominium, then sold it, to qualify for another round of tax relief when purchasing a new home.

This provision benefits first-time homebuyers, as it previously limited the exemption to a maximum of 300 million won for homes under 60 square meters in designated urban areas or in regions with declining populations. The proposal, included in the "2026 Land Tax Reform Plan," is set to take effect from next year, January 1st. The government has decided against adjusting property tax rates due to the rising market prices.

For households with properties valued at 9 billion won or less based on the registered price, the property tax rate will be reduced by 0.05% in October. The special provision, which was initially set to expire at the end of 2029, will be extended for an additional three years. Regarding electric vehicles, the tax exemption limit remains at 140 million won until the end of this year, after which it will be reduced to 70 million won in the following year.

This reduction is attributed to the increasing number of electric vehicles on the market as the proportion of imported cars rises. The necessary legislative changes will be reviewed and submitted to the National Assembly by September 23rd for approval.