In January 2026, the Financial Services Commission lifted a nine-year ban, allowing listed companies to allocate up to 5% of their equity to digital assets to help bring capital back into the country. Enforcement Infrastructure
Gains exceeding KRW 2.5 million (approx. $1,800) per year. Latest Legislative Developments (April 2026) South Korea’s Crypto Tax Delayed Until Jan 2025
An estimated $110 billion in capital exited South Korean exchanges for offshore platforms in 2025 specifically to evade the upcoming tax. In January 2026, the Financial Services Commission lifted
The South Korean government has officially delayed the implementation of its 22% cryptocurrency tax from January 2025 to . However, as of April 2026, new legislative efforts are underway to abolish the tax entirely before that date. Current Status of the Crypto Tax Effective Date: Currently postponed to January 1, 2027. Current Status of the Crypto Tax Effective Date: