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Despite the possibility of abolition, the National Tax Service (NTS) continues to build an advanced enforcement system:
The ruling People Power Party (PPP) introduced a bill in late March 2026 to strike the digital asset tax from the Income Tax Act completely. South Korea’s Crypto Tax Delayed Until Jan 2025
The South Korean government has officially delayed the implementation of its 22% cryptocurrency tax from January 2025 to . However, as of April 2026, new legislative efforts are underway to abolish the tax entirely before that date. Current Status of the Crypto Tax Effective Date: Currently postponed to January 1, 2027. Despite the possibility of abolition, the National Tax
Unlike the high threshold for major shareholders in traditional stocks, crypto investors face a blanket tax on much smaller gains. Current Status of the Crypto Tax Effective Date:
In January 2026, the Financial Services Commission lifted a nine-year ban, allowing listed companies to allocate up to 5% of their equity to digital assets to help bring capital back into the country. Enforcement Infrastructure
A total of 22%, consisting of a 20% national income tax and a 2% local tax.
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