Digital Asset Lot Tracking Calculator

Compare FIFO and average-cost gain estimates for crypto, NFT, or other digital asset sales.

Digital asset lots

Compare FIFO and average-cost gain estimates for crypto, NFT, or other digital asset sales.

Lot	Quantity	Cost per unit
Lot 1
Lot 2
Lot 3

Sale quantitySale priceSale feesTax rate

FIFO gain

+$48,820

Average-cost gain

+$40,360

FIFO tax

$9,764

Average-cost tax

$8,072

Sale proceeds

$97,420

FIFO cost basis

$48,600

Average cost/unit

$38,040

Lot coverage

100%

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What is the NFT lot-tracking calculator?

This calculator organizes NFT acquisition, minting, airdrop, sale, and exchange records by lot. It is designed for Korean virtual-asset tax preparation where chain, contract address, and token ID can matter more than a simple average purchase price.

The Korean source notes that virtual-asset taxation is not enforced in 2026, but trades after January 1, 2027 are expected to be handled as other income under a separate-tax model. Final filing should still follow National Tax Service guidance and professional advice.

Scheduled 2027 tax model

Tax base formula

Income = total proceeds - necessary expenses.
Taxable base reference = max(0, income - basic deduction KRW 2,500,000).
National tax = taxable base x 20%.
Including local income tax, total tax is modeled as taxable base x 22%.
A 2026 sale creates no immediate virtual-asset tax under the Korean source, but 2027 transactions should be prepared with records.

NFT classification caution

Not every NFT is automatically a taxable virtual asset.
A simple image collection, membership token, or certification NFT may be outside the virtual-asset scope depending on facts.
Payment, settlement, exchangeable, or securities-like NFTs need closer review, and securities-type NFTs should be checked under securities law first.
An NFT-for-NFT exchange can be treated as a disposal event if virtual-asset taxation applies.

Lot tracking and evidence

Cost-basis methods

Unique NFTs should be matched directly by chain, contract address, and token ID.
Fungible or fractional NFTs can use FIFO or moving-average cost tracking.
Moving average recalculates cost whenever a new acquisition is added.
FIFO disposes of the oldest lot first.
For pre-2027 holdings, the deemed acquisition cost uses the higher of the December 31, 2026 market price and actual acquisition cost.

Deemed acquisition and records

If an NFT was minted for KRW 1,000,000 in 2025 and its December 31, 2026 market price is KRW 4,000,000, the KRW 4,000,000 value becomes the acquisition-cost reference.
If the December 31, 2026 market price is lower than actual cost, the actual cost is used instead.
Keep marketplace CSV files, screenshots, transaction hashes, wallet addresses, gas fees, platform fees, royalties, fiat conversion rates, December 31, 2026 market evidence, and a memo on whether the NFT looks like a collectible or virtual asset.