The American became the youngest woman to claim an Olympic gold in snowboarding when she won the halfpipe at the 2018 Winter Games as a 17-year-old and defended her title in Beijing earlier this year.
“Just for my mental health,” Kim told US online news service Cheddar News when asked about the reason for her decision.
“(io) just want to kind of reset. I don’t want to get right back into it after such a fun, but draining year, allo stesso tempo, knowing that it was an Olympic year.
“I just want to enjoy this moment, take it all in and then back to it when I’m feeling ready, but as of now the plan is most definitely to go after a third medal.”
The 22-year-old also took a full season off after the 2018 Games to focus on her studies and her mental health.
The Milan-Cortina Winter Olympics will be held in February 2026.