The 2026 tax reform package removes whistleblower payout caps, tightens inheritance and gift tax rules for suspected share price suppression, and adds capital-market incentives including ISA and BDC measures.
South Korea's 2026 tax reform proposal would abolish payout caps for reports of tax evasion and hidden assets, raise reward rates for smaller recoveries, lower reporting thresholds, and expand rewards for overseas trust reporting and consumer-facing violations such as credit card payment refusals. The same package also targets so-called share price suppression by requiring higher inheritance and gift tax valuations for flagged listed companies, while adding related measures including tax relief tied to SK's treasury-share cancellation, a new Productive Finance ISA, and incentives for business development companies that finance venture and small businesses.