Crypto tax in South Korea (2026)
Not tax advice. General information only, figures as of 2026. Rules change and your situation may differ; check the official source or a registered tax adviser before you file.
What current law says (National Tax Service)
- Income from transferring or lending virtual assets on or after 1 January 2027 is taxed separately as other income.
- Annual gains and losses are netted. Costs and a KRW 2.5 million basic deduction come off, and 20% applies, or 22% including local income tax.
- 2027 income would be reported in the May 2028 filing period.
- For assets held at the end of 2026, the acquisition cost is the higher of the 31 Dec 2026 market value and the actual cost.
Possible fourth delay (news as of 3 Nov 2026)
The government and ruling party are discussing pushing the start date back to January 2029. That would need an Income Tax Act amendment before 1 January 2027, and none had passed when we checked. Before you rely on any date, check the National Tax Service.
Software
Koinly says on its pricing page that its users come from more than 140 countries and that every feature is free to try before you pay for a report. Check the report for your country in the free preview. CoinTracker says it supports 40+ countries.
Asia guides: Japan · Singapore · South Korea · Hong Kong · Philippines · Buying a hardware wallet in Asia
More guides: Crypto tax software by country · Canada · India · Germany · Koinly vs CoinTracker (Australia)