The League of Legends Champions Korea (LCK) has officially updated its competition rules, introducing significant changes to the criteria for salary exemptions and the luxury tax mechanism. These modifications, which will be effective from September 18, 2026, aim to better regulate club expenditures and ensure financial sustainability within the league.

One of the most notable changes is the adjustment of salary exemption criteria based on player achievements within the sports financial regulations. This directly impacts how clubs are taxed under the luxury tax system. Previously, players with exceptional achievements could accumulate points throughout their careers to qualify for a 50% reduction in their salary calculations for team expenditure limits. Now, players must accumulate at least six points over a three-year evaluation period to qualify for the same exemption. Points can be earned from both domestic and international achievements, simplifying the previous requirement of meeting thresholds in both categories.

The point system has also been revised: winning the LCK Cup grants one point, while victories in LCK seasons before January 1, 2025, earn 1.5 points. From 2025 onwards, each LCK season victory will be worth two points, reflecting the league's transition to a single-season format. International achievements have also been adjusted, with the First Stand awarding one point, the Mid-Season Invitational (MSI) two points, and the World Championship increasing from two to three points.

Moreover, clubs can now register a maximum of two players who benefit from these achievement-based exemptions. The current expenditure threshold for LCK clubs is set at 4 billion won, with any excess subject to luxury tax. The previous two-tier tax system has been expanded to four tiers, with the highest rate reaching 60% for expenditures exceeding 250% of the threshold.

To mitigate financial shocks for clubs, LCK has introduced a transitional mechanism allowing for gradual adjustments in tax rates based on existing contracts. Players currently enjoying exemptions under the old criteria, such as Lee "Faker" Sang Hyeok and Jeong "Chovy" Ji Hoon, will retain their 50% salary reduction for the duration of their existing contracts, even if their club exceeds the new limit.

These regulatory changes are expected to significantly influence the upcoming transfer window, as clubs adjust to the new financial landscape. With the revised rules, clubs will have more flexibility in managing their payroll while incentivizing player performance and achievements.