Tax Map · 加密货币税收排名

South Korea 的加密货币税

South Korea 的加密货币是 按普通收入征税.

自2027年1月1日起，个人处置或借出加密货币的年度净收益，在扣除一笔小额免税额后，将按22%（20%国家税 + 2%地方税）的固定税率作为“其他收入”征税，长期持有者也没有较低税率。

“According to the Ministry of Economy and Finance’s confirmed plan under the revised Income Tax Act, profits generated from the transfer or lending of virtual assets will be classified as ‘other income’ and, beginning in January 2027, annual gains exceeding 2.5 million won will be subject to a combined 22% tax rate, consisting of a 20% income tax and a 2% local income tax, with no distinction based on the holding period.[2][1][5]” — Ministry of Economy and Finance (MOEF), Republic of Korea

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。