Imputed Rent Calculator

Calculate imputed rent income on lease deposits for comprehensive income tax reporting.

1. Basic Settings

2. Lease Properties

안내사항

💡 For residential properties, imputed rent applies only if you own 3+ homes and total deposits exceed 300M KRW (Commercial applies to all). This calculator yields the 'income amount' for tax filing, not the final tax due (which depends on progressive tax brackets combined with other income).

🧾 Imputed Rent Statement

💰 Total Averaged Deposit0 KRW
🛡️ Residential Base Deduction- 300,000,000 KRW
📉 Taxable Deposit Base0 KRW
⚖️ Applied Ratio (60%)0 KRW
🏦 Applied Interest Rate× 3.5%
🔥 Imputed Rent Income
0
KRW