Scorekeeping of Bills Approved in 2025

Published on May 29, 2026
Published by Estimates & Tax Coordination Division


 

   Scorekeeping of bills aims to understand the fiscal impact of new legislation by estimating changes in the central or local governments' revenues and expenditures over the next five years resulting from the enforcement of bills passed by the National Assembly. In 2025, 118 bills with 322 budget justifications were examined out of 207 budget-related bills passed by the National Assembly, excluding the bills for which fiscal impacts could not be estimated due to a lack of enforcement details or other reasons.
   According to the analysis, the bills passed in 2025 are projected to increase revenues by an annual average of KRW 3.164 trillion and expenditures by KRW 1.737 trillion from 2026 to 2030. In terms of revenues, additional sources are expected to be secured through an increase of tax rates and other rates, including an increase of the National Pension Service contribution rate, corporate income tax rate, and education tax rate; other revenue impacts include strengthened tax support for marriage, childbirth, and childcare, as well as for small and medium-sized enterprises and micro businesses. In terms of expenditures, major impacts are expected from strengthening the old-age income protection role of the National Pension Service, expanding essential regional healthcare services, strengthening treatment capacity for rare and incurable diseases, and improving the foundation of national spatial data, energy, and artificial intelligence sectors.
   These scorekeeping estimates provide meaningful insights for the country's fiscal management by promoting an understanding of the fiscal impact of legislation in a changed fiscal environment. However, the results should be interpreted with caution, as the analysis excludes instances where scorekeeping is difficult at this stage, such as when detailed implementation plans are insufficient or basic scorekeeping data is not available. Also, it should be noted that there may be a discrepancy between the scorekeeping estimates and actual budget figures.