첫값 - 코인 과세 취득가액 계산기

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About this app

Starting January 1, 2027, taxes will be levied on income from the transfer and lending of virtual assets (coins). However, there is exactly one thing you must do before then—determining the "bottom" for each coin.

Article 37⑤ of the Income Tax Act stipulates the following: The acquisition cost of coins held prior to the effective date is the greater of the "market value as of December 31, 2026" and the "actual price paid." The higher the bottom, the lower the tax will be when the coin is sold later. The "First Value" is a calculator that counts that bottom for each coin.

** ■ What to Do

· Record buy/sell transactions by coin — Manually record the date, quantity, price per unit, and fees.

· Total Average Method Acquisition Unit Price — Count by weighting by quantity, exactly as prescribed in Article 88(1) of the Enforcement Decree.

· Determination of Deemed Acquisition Value — Compare the actual acquisition price with the standard market price; the higher value becomes the base.

· Tax Calculation — Netting between coins → Basic deduction 2.5 million KRW → Income tax 20% + Local income tax.

· Remaining Days — Count the effective date of taxation and the date the standard market price is finalized together.

■ Even Consider These Things

· If the income amount is 2.5 million KRW or less, do not record the tax as 0 KRW; instead, write "Not Taxed" (Article 84(3)(3) of the Income Tax Act).

· Coins that incurred losses are offset against profits.

· For coins where the actual acquisition price cannot be disclosed due to a lack of documentation, 50% of the total transfer price is set as necessary expenses (Article 37(6)).

· Items purchased after the effective date The floor does not rise based on the standard market price — this is because the provision applies only to "previously held" items.

■ What is not accepted

It does not require a linked exchange account. It does not ask for your name, resident registration number, or bank account number. Everything entered remains only on this phone and is not sent anywhere else.

■ Standard values ​​are not stored in the app

The effective date has been postponed four times since 2022. Therefore, the effective date, tax rates, and deductions are not stored in the app but are retrieved once a day. If there is no network connection, it responds with the last received value and displays the standard date on the screen.

■ Things to know

This is an unofficial reference calculator. It is not affiliated with any agency and does not file tax returns on your behalf. Since the standard market price on December 31, 2026, is determined by the average of the officially announced prices at midnight on January 1, 2027 (Enforcement Decree §88②), users must input the data manually until that day arrives. The actual tax amount is determined by the total transaction and the National Tax Service's official announcement.

What’s new

가상자산 과세 2027년 시행. 코인 취득가액을 총평균법으로 세고 기준시가와 견준다