The Korea Golf Course Management Association (KGCMA) has announced a robust commitment to advancing major tax and legislative reforms affecting the golf course industry, including a strong push for improvements to the Individual Consumption Tax on golf.

The association unveiled its comprehensive plan during a general meeting held on November 19 at the DoubleTree by Hilton Grand Ballroom in Seongnam, Gyeonggi Province. The meeting finalized the KGCMA's 2026 business plan and served as a platform to coordinate response measures for pressing industry issues.

Tax Reform Tops the Agenda

A key focus of the 2026 agenda is addressing the heavy property tax rate currently levied on membership golf courses. The KGCMA plans to pursue parallel legislative activities, including the resubmission of a revised version of the Local Tax Act in 2026. The association's goal is to either significantly lower the heavy tax rate or secure a switch to a separate combined taxation system.

In a move that could significantly impact the cost of play for many, the KGCMA is also taking decisive action on the Individual Consumption Tax for golf courses. The association will actively solicit feedback from its member companies throughout November on two potential paths forward:

• Exempting players under 19 and over 65 years of age.
• Abolishing the tax entirely.

A final direction on this issue is slated to be decided in December of this year.

Preparing for the Yellow Envelope Act

Beyond tax issues, the KGCMA is taking proactive measures to help its members navigate impending labor law changes. In anticipation of the Yellow Envelope Act (amendments to Articles 2 and 3 of the Trade Union and Labor Relations Adjustment Act), which is scheduled to take effect in March 2026, the association will distribute comprehensive manuals. These guides will cover:

• Standard contract revisions.
• Criteria for determining employer status.
• Procedures for responding to collective action.

This effort aims to minimize legal risks for member companies as the new regulations come into force.

Publishing and Budget Approval

The general meeting also saw the approval of the KGCMA's 2026 budget, set at 4,450,200,000 won. This represents a 5.5% decrease compared to the previous year. Additionally, the association confirmed plans to publish the K-Golf White Paper 2026, a key resource for industry data and analysis.

Chairman Choi Dongho concluded the meeting with a statement of intent, asserting, "We will open a new horizon for the golf course industry by establishing a management specialization system, promoting institutional innovation, and raising awareness of the social value of golf."