South Korea’s National Tax Service Prepares Crypto Tax Monitoring System Ahead of 2026 Levy

South Korea’s National Tax Service is building a 3 billion won crypto profit tracking system for trial operation in November and full launch this year before virtual asset taxation begins next January.

Summary

South Korea’s National Tax Service is launching a 3 billion won ($2.02 million) project to build a crypto investment profit tracking system ahead of virtual asset taxation scheduled to start next January. The system is set for trial operation in November and full launch later this year to support tax enforcement. Under the upcoming rules, gains above 2.5 million won from virtual assets will be taxed at a 22% rate.

Terms & Concepts
  • Virtual asset taxation: A tax framework that applies government levies to profits earned from trading or disposing of cryptocurrencies and related digital assets.
  • Crypto investment profit tracking system: A monitoring system designed to identify and calculate taxable gains from digital asset investments for tax enforcement purposes.