import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card' import { Badge } from '@/components/ui/badge' import { Coins, AlertTriangle, Calendar, ShieldCheck, HelpCircle } from 'lucide-react'

2026 Cryptocurrency Tax Complete Guide

<div className="my-8 text-center bg-muted/50 p-8 rounded-2xl border"> <Badge variant="outline" className="border-blue-500 text-blue-500 px-4 py-1 mb-4">Effective 2026</Badge> <h2 className="text-3xl font-black mb-4">Cryptocurrency Tax <span className="text-blue-600">Key Points</span></h2> <p className="text-muted-foreground">Starting January 1, 2026, a 22% tax will be imposed on cryptocurrency income.</p> </div>

Summary of Key Points

<div className="grid grid-cols-1 md:grid-cols-2 gap-4 my-8"> <Card className="bg-muted/30 border-none shadow-sm"> <CardHeader className="pb-2"> <Calendar className="w-6 h-6 text-blue-500 mb-2" /> <CardTitle className="text-lg">Effective Date</CardTitle> </CardHeader> <CardContent> <p className="font-bold text-xl">January 1, 2026</p> </CardContent> </Card> <Card className="bg-muted/30 border-none shadow-sm"> <CardHeader className="pb-2"> <Coins className="w-6 h-6 text-orange-500 mb-2" /> <CardTitle className="text-lg">Tax Rate</CardTitle> </CardHeader> <CardContent> <p className="font-bold text-xl">22%</p> <p className="text-xs text-muted-foreground">20% income tax + 2% local tax</p> </CardContent> </Card> <Card className="bg-muted/30 border-none shadow-sm"> <CardHeader className="pb-2"> <ShieldCheck className="w-6 h-6 text-emerald-500 mb-2" /> <CardTitle className="text-lg">Basic Deduction</CardTitle> </CardHeader> <CardContent> <p className="font-bold text-xl">2.5M KRW</p> <p className="text-xs text-muted-foreground">Tax-free up to 2.5M KRW profit</p> </CardContent> </Card> <Card className="bg-muted/30 border-none shadow-sm"> <CardHeader className="pb-2"> <HelpCircle className="w-6 h-6 text-purple-500 mb-2" /> <CardTitle className="text-lg">Filing Method</CardTitle> </CardHeader> <CardContent> <p className="font-bold text-xl">Every May</p> <p className="text-xs text-muted-foreground">File during comprehensive income tax period</p> </CardContent> </Card> </div>

Tax Calculation Method

Cryptocurrency tax is calculated as (Total Profit - Acquisition Cost - 2.5M KRW Deduction) × 22%.

<div className="bg-card border rounded-xl p-8 space-y-6 my-8"> <div className="flex flex-col md:flex-row items-center gap-4 text-xl md:text-2xl font-mono justify-center"> <div className="bg-muted px-4 py-2 rounded">Profit</div> <span>-</span> <div className="bg-muted px-4 py-2 rounded">2.5M KRW Deduction</div> <span>=</span> <div className="bg-blue-100 dark:bg-blue-900 px-4 py-2 rounded text-blue-700 dark:text-blue-300 font-bold">Taxable Income</div> </div> <div className="flex flex-col md:flex-row items-center gap-4 text-lg font-mono justify-center"> <span className="text-blue-600 font-bold">Taxable Income</span> <span>×</span> <span className="bg-red-100 dark:bg-red-900 px-3 py-1 rounded text-red-600 dark:text-red-400 font-bold">22%</span> <span>=</span> <span>Final Tax Amount</span> </div> </div>

Example

If you bought Bitcoin for 10M KRW and sold it for 20M KRW in 2026:

• Trading Profit: 10M KRW
• Taxable Income: 10M KRW - 2.5M KRW = 7.5M KRW
• Tax Amount: 7.5M KRW × 22% = 1.65M KRW

Important Changes to Note

<div className="border border-orange-200 bg-orange-50/50 dark:bg-orange-900/10 dark:border-orange-900/50 rounded-xl p-6 my-6"> <h3 className="flex items-center gap-2 text-orange-700 dark:text-orange-400 font-bold text-lg mb-4"> <AlertTriangle className="w-5 h-5" /> Must Know! </h3> <h4 className="font-bold mt-4">1. Year-end Tax Settlement Dependent Exclusion</h4> <p className="text-sm text-muted-foreground mb-4"> If cryptocurrency income exceeds 1M KRW (profit minus necessary expenses, not the 2.5M deduction), you may be excluded from dependent deductions in year-end tax settlements. This can lead to increased health insurance premiums. </p> <h4 className="font-bold mt-4">2. Automatic Exchange Data Reporting</h4> <p className="text-sm text-muted-foreground"> Domestic exchanges like Upbit and Bithumb automatically report all transaction history and balances to the National Tax Service. Hiding profits is impossible. </p> </div>

In 2026, if you don't prepare in advance, you could face a tax bomb. Plan your tax-saving strategy early!