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Korea Crypto Tax Guide: 2025 Taxation, Calculation, Filing & Legal Tax Strategies

Apr 14, 2026 · OIYO Editorial

South Korea's cryptocurrency capital gains tax took effect January 1, 2025. This guide covers the ₩2.5M annual exemption, 22% rate, taxable income types (Bitcoin, altcoins, NFTs, airdrops, staking), cost basis calculation using the moving average method, loss netting, filing procedures, and legal tax strategies.