South Korea2026.09.17Digital Asset

National Assembly Budget Office: "Crypto Taxation Needs Incentives to Steer Trading Toward Domestic Exchanges"

• NABO published the report on September 17, 2026, ahead of the government's planned digital asset income tax taking effect January 1, 2027.
• The tax will apply a 20% rate (up to 22% including local tax) with a basic deduction of 2,500,000 won.
• NABO flagged the limits of tax base detection as one of four key issues, and proposed incentives to draw crypto trading onto domestic exchanges since they are easier to monitor than overseas venues.