I copied and pasted some content, but more content is missing, so please check the official document at the link below.
https://www.moef.go.kr/nw/nes/detailNesDtaView.do?searchBbsId1=MOSFBBS_000000000028&searchNttId1=MOSF_000000000076461&menuNo=4010100
(Listed REITs) Tax benefits such as separate taxation at low rates on dividend income for listed REITs
Comprehensive support to enable 1/4 of national treasury funds to be executed using digital currency until 2030
Promoting full-scale support for National Growth Fund, activating fundraising, and facilitating financial support for advanced industries
ㅇ (National Growth Fund) Beginning 30 trillion won in total support for AI, semiconductors, etc. in 2026
* 2026 Investment plans by field (proposal, trillion won): (AI)6.0 (Semiconductors)4.2 (Secondary batteries)1.6 (Displays)0.5
(Bio/Vaccines)2.3 (Hydrogen/Fuel cells)0.6 (Aerospace/Defense)0.7 (Mobility)3.1 (Media/Contents)1.0 etc.
▪ Launching 600 billion won-scale public participation fund by Q2-Q3 2026 with subordinated status up to 20% of losses
Financial reinforcement, income deduction on investment amount and separate taxation at low rates on dividend income for long-term investments
Promoting long-term stock investment) Domestic stocks/funds, National Growth Fund and corporate growth collective
Establishment of 'Productive Finance ISA' with enhanced tax benefits for investment in investment vehicles (BDC)
▪ (Youth ISA) Interest and dividend income for youth with income below a certain level (total salary 75 million won)
Tax special measures and contribution income deduction * Cannot be signed up concurrently with Youth Future Savings, National Growth ISA
▪ (National Growth ISA) Significantly expanded tax benefits compared to existing ISA non-taxable 2 million won and 9.9% separate taxation for excess
【 Establishment of Won Internationalization Roadmap 】
ㅇ Significantly improving foreign access to won, cross-border won payment and settlement,
Establishing a Won internationalization roadmap for expanding demand such as offshore won finance (by H1 2026)
【 Promoting Inclusion in MSCI Developed Markets Index 】
ㅇ (Foreign exchange market) Operating domestic foreign exchange market currently ending at 2 AM → improved 24-hour extended operation,
Securing trading conditions during night hours such as linking overseas branches and eFX infrastructure
ㅇ (Strengthening KOSDAQ competitiveness) Introduction of customized technology exception listing, KOSDAQ venture fund
Priority allocation of public offerings (25→30%) and expansion of investment income deduction limit*
* Investment amount limit for income deduction (10% of investment): (current) cumulative 30 million won per person → (improved) 20 million won per year
▪ Strengthening delisting requirements, swift exit of insolvent companies through rigorous review, etc.
▪ Reflecting KOSDAQ index in pension fund evaluation standard return rate (ratio to be announced in January)
ㅇ (Corporate Growth Collective Investment Vehicle BDC) Launching public funds that allow investment in venture and innovative companies with small amounts, and applying separate taxation at low rates on dividend income
