Regulation· ★★★· neutral·

Korea debates crypto tax delay and loss carryforward ahead of 2027

  • —Korea's tax on individual crypto gains is set to start Jan. 1, 2027
  • —The current framework does not allow losses to be carried forward
  • —Korea joins the OECD's CARF data-exchange system in 2027
  • —Tax treatment of staking and airdrop income remains undefined
Why it matters: The outcome of the delay-versus-implementation debate will shape tax burdens for Korean investors and the timing of the market's rollout.
Source: Bloomingbit