South Korea2026.10.14CoinPost

South Korea to Issue Crypto Taxation Guidelines as Early as November

• NTS plans to publish detailed crypto taxation notice around November 2026, ahead of the January 1, 2027 implementation date (unless further delayed by law).
• Treatment of staking, airdrops, hard forks, and DeFi remains undecided; NTS says classification will hinge on economic substance (transfer vs. lending) and requires talks with the Ministry of Economy and Finance.
• Actual tax filing/verification for 2027 trading gains starts with the May 2028 filing season; a 50,000-signature petition seeks a two-year delay, and NTS must report its notice plan to the Assembly by October 22.