South Korea’s National Tax Service (NTS) has announced plans to issue cryptocurrency tax guidelines in November 2026, ahead of the country’s scheduled 22% tax on qualifying digital asset gains beginning January 1, 2027.
Summary
- South Korea’s tax authority expects to publish cryptocurrency taxation guidelines in November before implementation begins.
- Cryptocurrency income taxation is scheduled to begin January 1, 2027, following three previous implementation delays.
- Investors face a combined 22% tax on qualifying annual cryptocurrency gains exceeding 2.5 million won.
- Tax officials are reviewing how staking, airdrops, hard forks, and decentralized finance transactions…







