[{"data":1,"prerenderedAt":764},["ShallowReactive",2],{"page-seo-\u002Fcountry\u002Fsouth-korea\u002Fcrypto-tax":3,"all-country-compare-pairs":141},{"page":4,"parsedFilters":41},{"id":5,"title":6,"bestFor":7,"body":13,"country":33,"countryFacts":34,"countrySlug":40,"description":19,"excerpt":41,"extension":42,"faqs":43,"flag":53,"heroImage":41,"howItWorks":54,"lastUpdated":58,"meta":59,"metaDescription":60,"metaTitle":61,"navigation":62,"otherTaxes":63,"pageType":92,"path":93,"relatedFormations":94,"relatedGuides":95,"seo":96,"stem":97,"summaryCards":98,"taxBracketSections":115,"taxBrackets":116,"taxRates":117,"taxSlug":132,"taxType":133,"visas":134,"watchOut":135,"__hash__":140},"taxes\u002Fcountry\u002Fsouth-korea\u002Fcrypto-tax.md","Crypto tax in South Korea",[8,9,10,11,12],"Long-term holders","Active traders","Expats","Fund managers","Miners",{"type":14,"value":15,"toc":29},"minimark",[16,20,23,26],[17,18,19],"p",{},"Korea is the rare jurisdiction with a published crypto-tax future and a tax-free present. The charge famously slipped from 2022 to 2027, NTS confirmed the 2027 build-out in April 2026, and the design is now concrete: other-income classification, 22% combined rate, KRW 2.5 million allowance, no loss carry.",[17,21,22],{},"The allowance shapes behaviour. Casual holders under the line owe nothing even after 2027, while active traders face full tracking of won-denominated profits with exchange data supplied automatically. Real-name accounts already tie wallets to identities, and analytics plus CARF-style cooperation extend the reach to foreign venues.",[17,24,25],{},"Mining, staking rewards, salary tokens, and DeFi yields keep their existing characterisation outside the new charge, and business-scale operations face ordinary enterprise treatment. 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