Ruling party joins growing calls to delay crypto taxation

The ruling Democratic Party of Korea joined calls to delay cryptocurrency taxation, adding pressure to postpone the Jan. 1, 2027 rollout. Rep. Min Byung-duk said the tax should wait until after the Digital Asset Basic Act passes, while Finance Minister Lee Hyoung-il backed implementation as scheduled. The regime would tax virtual asset profits at 20 percent after a 2.5 million won deduction.

Rep. Min Byung-duk said the delay should continue until after the Digital Asset Basic Act is passed.

Min said tracking income from overseas exchanges and carrying forward investment losses remain unresolved.

Finance Minister Lee Hyoung-il said 85 percent of investors hold virtual assets worth less than 5 million won and many would face little or no tax burden.

The tax applies to profits from transferring or lending digital assets as miscellaneous income at a 20 percent rate.

Under current law, the tax is slated to cover transactions starting in 2027, with filing and payment due in May 2028.

Published Sep 29, 2026 7:00 am KST

DPK lawmaker says tax system lacks sufficient legal groundwork

Representation of cryptocurrencies is seen in this illustration created on Sept. 10, 2025. Reuters-Yonhap

The ruling Democratic Party of Korea (DPK) joined opposition lawmakers and industry groups Monday in calling for a delay on cryptocurrency taxation, adding momentum to growing demand to postpone the planned January rollout.

The tax is scheduled to take effect on Jan. 1, 2027, but concerns over the readiness of the tax system have grown as the deadline approaches.

Rep. Min Byung-duk, a senior member of the DPK's policy committee, said that taxation should be pushed back until after the passage of the Digital Asset Basic Act .

“It's not right to start taxation when the basic law has yet to be established. We need a solid foundation to collect taxes in a credible way, and that foundation is not yet in place," the lawmaker said at EastPoint: Seoul 2026, a private conference on virtual assets held Monday in Seoul.

Min pointed to difficulties in tracking income from overseas exchanges and the lack of a system for carrying forward investment losses. He said his concerns were about the timing readiness of the tax system, rather than taxation itself.

The DPK's calls for delay come as the government maintains that the tax should be implemented as scheduled.

Finance Minister Lee Hyoung-il speaks during a parliamentary session at the National Assembly in Seoul, Monday. Yonhap

On the same day, Finance Minister Lee Hyoung-il backed the planned rollout, saying that the tax law already provides for virtual asset income to be taxed starting next year.

"After reviewing the data, we found that 85 percent of investors hold virtual assets worth less than 5 million won ($3,670). Given the 2.5 million won basic deduction, most of them will either fall below the tax threshold or face only a small tax burden," Lee said during a National Assembly session.

The crypto tax regime treats profits from transferring or lending digital assets as miscellaneous income, levying a 20 percent tax rate. Taxable amounts apply to net annual gains after deducting a basic allowance of 2.5 million won, with no provision to carry forward losses into future tax years.

While initially set for a 2022 rollout, the policy faced three separate delays due to inadequate tax infrastructure, market volatility and an unfinished investor protection framework. Under current law, the tax is slated to cover transactions starting in 2027, making May 2028 the actual period for filing and payment.

But concerns over the readiness of the tax system have resurfaced among lawmakers and industry groups.

The Digital Asset eXchange Alliance (DAXA), which represents the country's major crypto exchanges, has called for a delay in taxation.

"Pending issues such as infrastructure for determining acquisition costs, the reliability of information on overseas operators and tax rules for different types of transactions need to be addressed in advance," Kim Jae-jin, vice chairman of DAXA, said during a forum hosted by the main opposition People Power Party last week.

Investor opposition is also adding to the pressure on the government.

A survey released Friday by Tiger Research, in cooperation with Chainalysis, found that 73.7 percent of 2,423 virtual asset investors in Korea opposed the taxation plan.

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韩国执政党共同民主党也加入呼吁推迟加密货币征税的行列，加大了推迟原定于2027年1月1日实施的税收政策的压力。国会议员闵炳德表示，该税收政策应等到《数字资产基本法》通过后再实施，而财政部长李亨日则支持按计划实施。根据该税收政策，虚拟资产收益将按20%的税率征税，扣除250万韩元的税款后即可生效。

闵炳德议员表示，推迟实施的时间应该持续到《数字资产基本法》通过之后。

Min表示，追踪海外交易收入和结转投资亏损的问题仍未解决。

韩国财政部长李亨日表示，85%的投资者持有价值低于500万韩元的虚拟资产，许多人将面临很少或没有税负。

该税适用于通过转移或借贷数字资产获得的利润，作为杂项收入，税率为 20%。

根据现行法律，该税项计划涵盖从 2027 年开始的交易，申报和缴纳截止日期为 2028 年 5 月。

发布于2026年9月29日韩国时间上午7:00

民主党议员称税收制度缺乏足够的法律基础

这张绘制于2025年9月10日的插图展示了加密货币的形态。（路透社-韩联社）

周一，韩国执政党共同民主党(DPK)与反对党议员和行业团体一道，呼吁推迟对加密货币征税，这进一步推动了推迟原定于1月份实施的加密货币征税的呼声日益高涨。

该税种计划于 2027 年 1 月 1 日生效，但随着截止日期的临近，人们对税收系统的准备情况越来越感到担忧。

民主党政策委员会资深成员闵炳德议员表示，应该将征税推迟到《数字资产基本法》通过之后。

“在基本法尚未确立的情况下就开始征税是不合适的。我们需要一个坚实的基础才能以可信的方式征税，而这个基础还没有建立起来，”这位议员在周一于首尔举行的虚拟资产私人会议 EastPoint: Seoul 2026 上表示。

闵先生指出，追踪海外交易收入存在困难，且缺乏投资亏损结转制度。他表示，他担心的是税收制度的时机是否成熟，而非税收本身。

尽管民主党呼吁推迟实施该税收，但政府坚持认为该税收应该按计划实施。

韩国财政部长李亨日周一在首尔国会出席会议并发表讲话。（韩联社）

同一天，财政部长李亨日支持了这项计划，称税法已经规定从明年开始对虚拟资产收入征税。

李在国会会议上表示：“经分析数据，我们发现85%的投资者持有的虚拟资产价值低于500万韩元（约合3670美元）。考虑到250万韩元的基本扣除额，他们中的大多数人要么低于纳税门槛，要么只需承担较小的税负。”

加密货币税收制度将转移或借贷数字资产所得利润视为其他收入，征收20%的税率。应税金额为扣除250万韩元基本免税额后的年度净收益，且不允许将亏损结转至未来纳税年度。

该政策最初计划于2022年推出，但由于税收基础设施不足、市场波动以及投资者保护框架尚未完善，先后三次延期。根据现行法律，该税项预计将于2027年开始征收，因此实际申报和缴纳期限为2028年5月。

但立法者和行业团体再次对税收制度的准备情况表示担忧。

代表该国主要加密货币交易所的数字资产交易联盟（DAXA）呼吁推迟征税。

“诸如确定收购成本的基础设施、海外运营商信息的可靠性以及不同类型交易的税收规则等悬而未决的问题需要提前解决，”DAXA 副会长金在镇上周在主要反对党国民力量党主办的论坛上表示。

投资者的反对也加大了政府面临的压力。

Tiger Research 与 Chainalysis 合作发布的一项调查显示，韩国 2423 名虚拟资产投资者中有 73.7% 的人反对这项税收计划。

韩国的加密货币交易所需要发展成为金融平台的空间

尽管业界和反对派反对，财政部长提名人仍支持1月份推出加密货币税。

总统政策主管离职，令外界对放宽加密货币监管的希望大增。