Tax holding clock
Crypto tax holding period in South Korea
Bought on September 5, 2026 in South Korea: holding time does not change the treatment, and the gain is taxed at a flat rate.
Verified How we verify
- South Korea publishes an annual tax-free amount of ₩2,500,000.
- The next tax year in South Korea begins on January 1, 2027.
Key facts
| Regime | Flat rate |
|---|---|
| Holding period | No threshold |
| Treatment today | Flat rate on the gain |
| Days to threshold | No threshold |
| Annual allowance | ₩2,500,000 |
| Next tax year begins | January 1, 2027 |
| Authority | National Tax Service |
What applies, and when
- On any disposal
- Following the December 2024 amendment to the Income Tax Act, income from transferring or lending virtual assets is taxed separately as other income on disposals and loans made on or after 1 January 2027, at a rate of 20 per cent applied after an annual basic deduction of 2.5 million won.
- Caveat
- The charge does not apply to disposals made before 1 January 2027; the start date was postponed by two years in December 2024. Because the tax is separate, a large gain does not push other income into a higher band.
Source: National Tax Service · checked . The threshold is counted as whole days from the purchase, which is how the rule is stored.
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Bought on September 5, 2026 in South Korea: holding time does not change the treatment, and the gain is taxed at a flat rate.
- Treatment today
- Flat rate on the gain
- Days to threshold
- No threshold
- Annual allowance
- ₩2,500,000
This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.
This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.
Frequently Asked Questions
- Does how long the coin was held change the tax in South Korea?
- No. In South Korea the treatment of a disposal is the same however long the coin was held.
- Is there an annual tax-free amount in South Korea?
- South Korea publishes an annual tax-free amount of ₩2,500,000, according to National Tax Service.
- When does the South Korea tax year start?
- The next one begins on January 1, 2027.
See also
- South Korea regulation
Who regulates crypto there, and what is restricted
- Crypto tax basics
Disposals, cost basis and records
- All tax holding periods
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