South Korea
Digital Asset
National Tax Service to issue crypto taxation notice — pre-review and administrative notice in November, taking effect next year
- Draft notice on virtual asset (crypto) taxation to be finalized by the NTS on October 30, 2026.
- Pre-review requested on November 6, 2026, followed by an administrative advance notice on November 30, 2026.
- The taxation notice is scheduled to take effect on January 1, 2027.