South Korea will stop granting new Win-Win Rental tax benefits after Dec. 31, ending a 2022 program that rewarded landlords for capping rent or deposit increases at 5% and maintaining leases for more than two years, even though the government lacks aggregate statistics to measure the policy's full take-up or market impact. The Ministry of Economy and Finance and the Ministry of Land, Infrastructure and Transport said the revision reflects a push to rationalize tax support for non-owner-occupied homes, while transitional rules preserve benefits for some contracts signed and started by Dec. 31. Separately, the government's 2026 tax reform plan released on the 12th said a pension-linked real estate tax credit for basic pension recipients will sunset on Dec. 31, 2027 because usage has been low, alongside several other tax breaks that officials plan to convert to direct fiscal spending.