Renter Repair Duties 2026 and Tax Credit Guide

Woman on the phone beside a leaking, peeling wall with a blue bucket catching water

This content applies specifically to South Korea.

You cannot claim both the monthly rent tax credit and the cash receipt income deduction for the same rent payment in South Korea. For 2026, the tax credit is 15% or 17% of eligible rent, with eligible payments capped at KRW 10 million per year. The calculated credit is not a guaranteed refund.

 

Match the repair request to the cause

If an aging boiler loses a major component, you can ask the landlord for repairs. Building defects causing leaks and defective wiring that prevents normal use also fall under the landlord's repair duty. Easily replaced, low-cost consumables and damage caused by the tenant may be the tenant's responsibility.

Ask for the heating or hot water to be restored for daily comfort. Photograph the defect, record when it appeared and notify the landlord without delay, unless the landlord already knows. Use a text message or another method that leaves a record.

Technician points to a rusted wall boiler part while a man records it with his phone

 

Renter repair duties alongside tax checks

The original article on Injoys includes repair responsibility comparisons, records to keep for emergency repair reimbursement and tax eligibility tables. These separate the evidence needed for a repair claim from the documents needed for a tax credit.

Read the full article on Injoys

 

Keep separate records for separate claims

For a repair and a tax claim in the same year, organise the paperwork by purpose:

  • Repair costs: keep defect photos, landlord messages, inspection findings, estimates and receipts to show that the repair was necessary and the cost was reasonable.
  • Rent tax credit: gather the resident registration certificate, lease copy and rent payment records. Check that the registered address matches the lease.

Paying for an emergency repair without advance approval does not automatically rule out reimbursement. A defect alone does not justify stopping all rent payments.

 

Check the household and income conditions

For the credit, you must generally be an employee in a household without a home, with total salary of at most KRW 80 million; aggregate income above KRW 70 million excludes eligibility. Housing, lease and address requirements also apply. Ordinary jeonse, a deposit-based lease, and monthly leases follow the same repair principles.

As a next step, compare the registered address with the lease, then gather payment confirmations for the employer's year-end tax settlement procedure.

Read the full article on Injoys

This post was written with assistance and published on a channel run by Injoys (injoys.com). The original article and its sources are at the link above.

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