Regulatory uncertainty over airdrops, lending, and staking income threatens the 2027 start date for the nation’s crypto asset tax regime.
South Korea’s planned 2027 crypto asset tax regime may be postponed for the fourth time due to unclear guidelines on income from airdrops, lending, and staking (locking crypto to earn rewards). The Korea Capital Market Research Institute cautioned that continued delays could undermine public trust in the system. Meanwhile, verified user accounts on domestic cryptocurrency exchanges totaled 10.77 million by mid-2025, reflecting steady retail participation despite regulatory uncertainty.