Taxable Property: houses (1/2), buildings, ships (vessels), aircrafts
   ❍ Property tax for houses are levied in two equal installments (July, September)
       ※ (One-off annual payment for houses in July) Annual payment if tax is less than KRW 100,000: Namdong-gu, Seo-gu/ Annual payment if tax is less than KRW 50,000: Ganghwa-gun, Ongjin-gun
   ❍ Tax will be levied separately in accordance with ownership share for joint owners/property tax for land will be levied in September
 
Taxable Individuals: house, building, etc. owners as of June 1
  ❍ A person who owns real estate on June 1 is obligated to pay property tax regardless of the period of ownership even if there is a change in ownership during the same year.

 

<Taxable Entities for Property Tax in Real Estate Transactions> • Transaction completed before June 1 → buyer / Transaction completed after June 2 → seller ※ Date of acquisition is either the settlement date or registration date (quicker of the two)

Payment Period: July 16 ~ July 31, 2017
Payment Method
   ❍ (Online payment) Incheon etax (etax.incheon.go.kr), Wetax (www.wetax.go.kr) 등
   ❍ (ARS phone payment) ☎1599-7200, 1661-7200 free call (credit card required)
   ❍ (In-person payment) relevant municipal authority (credit card required), Bank CD/ATM (cash, bank account book, credit card)
       ※ Use the virtual account of online payment option for easier, quicker local tax payment (etax.incheon.go.kr).
 
Property Tax Inquiries

Gun/Gu Office	Phone	Gun/Gu Office	Phone
Jung-gu Tax Division	760-7250	Dong-gu Tax Division	770-6280
Nam-gu Tax Division 1	880-4190	Yeonsu-gu Tax Division	749-7470
Namdong-gu Tax Division	453-2400	Bupyeong-gu Tax Division 1	509-6250
Gyeyang-gu Tax Division 1	450-5231	Seo-gu Tax Division 1	560-4200
Ganghwa-gun Financial Division	930-3042	Ongjin-gun Financial Division	899-2430