신생아 취득세 감면We would like to inform you about the “Newborn Acquisition Tax Reduction” system, which provides a 100% reduction in acquisition tax up to 5 million won if a newborn is born within a two-year period from 2024 to 2025. We will guide you through the conditions for support and how to apply for newborn acquisition tax reduction.
How to apply for newborn acquisition tax reduction (including targets and conditions)
As a special exemption system for acquisition tax for birth households, we provide 100% acquisition tax reduction up to a maximum of 5 million won. A person who owns one house per household who acquires a house with a house price of 1.2 billion won or less for the purpose of living with their children is eligible for the discount. Let’s look at the detailed conditions below.
▼ Announcement of 2023 local tax system reform plan (Local Tax Policy Division).pdf is attached.
Please check the exemption targets and conditions using the accurate data below. ▼
Announcement of 2023 local tax system reform plan (Local Tax Policy Division).pdf
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1. A person (including spouse) who gave birth between January 1, 2024 and December 31, 2025 will receive a tax deduction for one house per household acquired for the purpose of raising the child.
2. Includes cases where one household owns one house within 3 months from the date of house acquisition.
3. This also includes cases where a house is acquired within 5 years of giving birth, or if the house has already been acquired, giving birth within 1 year from the date of acquisition.
Ministry of Public Administration and Security – Acquisition tax reduction for houses of maternity households
① If you acquire a home for childcare within 5 years of giving birth to a child, or if you give birth within 1 year of acquiring a home and use it as a home for childcare
(★ However, this applies only to homes acquired after January 1, 2024.)
▶ If you purchase a house in 2023 and give birth to a new child in 2024, you are not eligible for acquisition tax reduction.
▶ The household must purchase a home after 2024 and have a new child after 2024.
② If the house in question is acquired and becomes one house per household
※ Both ① and ② must be met to receive a discount on newborn acquisition tax.
[Ministry of the Interior and Safety] Amendment to establish special acquisition tax for birth and childcare homes – Reduction requirements
Payment must be completed along with the acquisition report within 2 months (60 days) from the housing balance payment date. You may be wondering where to apply for newborn acquisition tax reduction. You can apply below in the same way as applying for acquisition tax reduction for the first time in your life. ▼
Click here to apply for newborn acquisition tax reduction
Application location: City, district, county tax department or tax office
So far, we have looked at what the real estate acquisition tax reduction system for newborns in 2024 is, its target conditions, comparison of acquisition tax reductions for first-time and housing-vulnerable households, and how to apply. We hope that you will benefit from not only the newborn acquisition tax reduction, but also the birth and childcare support policies that will be supported from 2024.
