Crypto Profit Tax Calculator

Estimate crypto profit, taxable gain, tax, and net return from buy price, sell price, quantity, fees, and tax rate.

Crypto trade inputs

Estimate crypto gain, taxable amount, tax, and net profit from a buy and sell transaction.

Net profit

+$27,508

Gross gain

+$34,385

Taxable gain

$34,385

Estimated tax

$6,877

Cost basis

$63,050

Net proceeds

$97,435

Net return

43.63%

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What is the crypto profit tax calculator?

This calculator estimates Korean virtual-asset tax under the rules currently scheduled for 2027. It preserves the Korean source note that crypto gains are non-taxable in 2026 because the tax was delayed to January 1, 2027.

It is a tax simulation for transfer and lending gains. Airdrops, staking, DeFi rewards, and NFTs can depend on future guidance and asset characteristics.

2027 scheduled tax structure

Delay history and tax type

  • Korean virtual-asset taxation has been delayed three times: 2022 to 2023, 2023 to 2025, and 2025 to 2027.
  • The December 2024 National Assembly decision postponed implementation to January 1, 2027, with user-protection law and OECD CARF readiness cited in the Korean source.
  • The scheduled rate is 22%, composed of 20% income tax and 2% local income tax.
  • The annual basic deduction is KRW 2,500,000. Gains up to that amount are not taxed.
  • The tax is not combined with comprehensive income in the guide; it is treated as separate flat-rate taxation, with reporting in the following May.

Formula

  • Gain = sale proceeds - acquisition cost - trading fees.
  • Tax base = gain - KRW 2,500,000 basic deduction.
  • Income tax = tax base x 20%, local income tax = tax base x 2%, and total tax = tax base x 22%.
  • If gain is at or below KRW 2,500,000, tax is zero. The source notes no current loss carryforward rule.

Deemed acquisition cost and examples

Pre-2027 holdings

For assets held before taxation starts, the Korean source uses a deemed acquisition cost rule: use the higher of the December 31, 2026 market price and the actual purchase cost. If BTC was bought for KRW 50,000,000 in 2024 and the December 31, 2026 market price is KRW 80,000,000, the deemed acquisition cost becomes KRW 80,000,000, so pre-tax gains before 2027 are not taxed in that example.

Tax calculation and strategies

  • Example: buy KRW 30,000,000, sell KRW 50,000,000, pay KRW 100,000 fees. Gain is KRW 19,900,000, tax base is KRW 17,400,000, income tax is KRW 3,480,000, local tax is KRW 348,000, total tax is KRW 3,828,000, and after-tax profit is KRW 16,072,000.
  • Effective tax rate in that example is about 19.2% because the KRW 2,500,000 deduction reduces the taxable base.
  • Acquisition-cost methods may include moving average and FIFO. If 1 BTC is bought for KRW 50,000,000 and another for KRW 60,000,000, moving average cost is KRW 55,000,000.
  • Planning points include using the annual KRW 2,500,000 deduction, splitting sales across years, preserving all exchange records, checking overseas exchange data sharing expected from 2027, and confirming the final law before filing.