Regulation· ★★★· neutral·

South Korea's tax agency prepares crypto taxation rules for November

  • —Korea's NTS plans to publish crypto taxation criteria in November
  • —Lim Kwang-hyun: economic substance, not the label, should decide tax treatment
  • —Staking rules require further talks with the Finance Ministry
  • —Verification of data will start with May 2028 filings
Why it matters: The rules will determine how staking, airdrops and DeFi are taxed in South Korea, one of the world's largest crypto markets.
Source: Digital Today