Check First: The Temporary Two-Home Grace Period Is Now Two Years

Which situations got the shorter period?

The government notice of October 6 covers people who already own a home in an adjustment area and then acquire another home in the same area. What changed is the grace period for the capital gains tax and comprehensive real estate holding tax exemptions that apply when you sell the original home. Do not stretch it to other regions or other taxes.

Do existing contracts also get the new period?

The notice includes transitional conditions. If you acquired the home by August 3, or signed a contract and also paid the deposit by then, the previous rules still apply. Do not look only at the date on the contract. Gather the deposit payment records too, so a consultation can tell you more easily whether you are covered.

What records should you check?

Write the addresses of both homes, the acquisition dates, the contract dates, the deposit payment dates, and your plan for selling the original home in one table. It is only a checklist for preparing a consultation. These records alone do not settle whether you qualify for the exemption or how much tax you owe.

How should you review your sale plan again?

Before you count the period, confirm with the National Tax Service or a tax adviser which exemption and which transitional rule apply to you. Other rental-related exemptions have their own periods, and counting them together can get confusing. Do not set a sale date or a tax amount from this article alone.

The source is the government's Policy Briefing, and the date checked is 2026-10-10.