South Korea will remove the five-year maturity limit for Individual Savings Accounts (ISAs) and retain the ability to carry unused annual contribution allowances into subsequent years. The revised 2026 Tax Reform Package also deletes the planned end-2029 sunset for ISA tax benefits and expands provisions for the Productive Finance ISA, including dual enrollment for its Youth ISA and the Youth Future Savings account. The changes followed public criticism of the government’s original proposal and President Lee Jae-myung’s order for a full re-examination. The package also preserves the current Comprehensive Real Estate Tax (CERT) deduction for non-resident single-homeowners and restores the housing-and-land tax burden cap to 150%.