Automobile Tax Calculator
Automobile tax by engine size and vehicle age, with prepayment discount.
Statutory formulaBased on 2026 rulesSources: Local Tax Act · Wetax
Discount of 5%p per year from year 3 (max 50%).
Final payment
520,000원
2026 reference estimate. Commercial, light, and electric vehicle exemptions are not reflected; verify with Wetax or your local government.
What is car tax?
Car tax is a local tax levied on vehicle owners based on engine displacement. Non-commercial passenger cars are billed in June and December, or may be prepaid in January for a discount.
Rate per cc by displacement (non-commercial passenger cars)
Up to 1,000cc: 80 KRW/cc. 1,000–1,600cc: 140 KRW/cc. Over 1,600cc: 200 KRW/cc. A local education tax (30% of the discounted car tax) is added, and the tax is reduced by 5%p per year (max 50%) starting from the vehicle's 3rd year.
Annual tax examples by displacement
New car, non-commercial: 1,000cc → 104,000 KRW/yr (car tax 80,000 + edu. tax 24,000). 1,600cc → 291,200 KRW/yr (224,000 + 67,200). 2,000cc → 520,000 KRW/yr (400,000 + 120,000). With a 5-year-old 2,000cc car (15% age discount): 442,000 KRW/yr (340,000 + 102,000).
How much is the prepayment discount?
Paying the full annual amount in advance in January earns a discount of roughly 5% (2026 reference rate, subject to annual notice). This tool calculates based on the January prepayment. Applying in March/June/September prorates the discount to the remaining months: for a new 2,000cc car (520,000 KRW/yr), the approximate discount is 23,800 KRW in January, 19,500 in March, 13,000 in June, and 6,500 in September.
Payment schedule and reductions by vehicle type
Vehicle tax follows engine size, but the actual bill depends on when the car was owned and what type it is — a common source of confusion in used-car deals.
Billed twice a year
Vehicle tax is billed in two halves, payable 16-30 June and 16-31 December, each covering the preceding period of ownership.
Paying the whole year in January earns a discount on the remaining months. Applications in March, June and September are also possible, but the shorter remaining period reduces the actual saving.
Selling or scrapping after prepaying entitles you to a refund for the unused period, which is not always automatic.
Used-car deals are apportioned by day
The tax is apportioned by days of ownership around the transfer date, so unlike property tax it is not borne entirely by whoever owns it on a set day.
Delaying the transfer keeps the liability with the seller. Registration must be completed within 15 days of sale, with a separate fine for delay.
Where the year was prepaid, the seller is refunded for the unused period and the buyer is billed for their own.
Differences by vehicle type
Electric and hydrogen vehicles have no engine displacement, so a flat amount applies instead — much lower than for combustion engines, though local education tax still applies.
Small cars of 1,000cc or less attract a lower rate, alongside other benefits such as fuel tax rebates.
Vehicles owned by people with disabilities, national merit recipients and larger families can qualify for reductions, but these must be applied for and are usually limited to one vehicle.
Legal basis
- Rates — Local Tax Act art. 127
- Payment periods — art. 128
- Prepayment discount — Enforcement Decree art. 125(6)
- Daily apportionment — art. 128(4)
- Reductions — Restriction of Special Local Taxation Act art. 17