The planned tax
Under the postponed rules, annual gains above ₩2.5 million would be taxed at 20% plus 2% local tax, about 22% in total. The start date has moved repeatedly, and further changes are possible.
Businesses
Companies already pay corporate tax on crypto gains, and gains from crypto held as part of a business are taxed accordingly.
Gifts and inheritance
Virtual assets received as a gift or inheritance are subject to gift or inheritance tax at their value.
Reporting and rules
Korean exchanges operate under real name bank account rules and the Virtual Asset User Protection Act. Overseas virtual asset accounts above set thresholds must be reported annually.