[속보] 종부세 비거주 1주택 기본공제 ‘12억’ 유지키로…ISA 개편도 ‘없던 일’

The government has submitted a tax reform proposal to the National Assembly, proposing to restore the basic deduction for residential property tax (종합부동산세) to 12 billion won for first-time homeowners. Initially, the government reduced the deduction for first-time homeowners under the 'actual residence principle', but faced negative public opinion and chose to maintain the current level.

The deduction for married couples filing jointly was also adjusted from 8 billion won to 12 billion won. The reform also aims to maintain the current benefits for Individual Savings Account (ISA) investments, taking into account investor concerns. The government finalized the 2026 tax reform proposal, which includes revising several tax laws.

The original proposal had planned to raise the tax burden limit for property tax and residential property tax to 200% from the current 150%, but has since reverted to the previous level. Additionally, the government has decided to remove the restrictions on the investment period and contribution limits for the new domestic investment product, '생산적금융 아이에스에이'. The revised proposal will be submitted to the National Assembly for review.