Cryptocurrency tax by country
Source-backed guides to how individual countries tax cryptocurrency activity — taxable events, rates, reporting obligations, and links to official tax-authority resources. This is educational information, not individualized tax or legal advice; always confirm current rules with your local tax authority or a qualified professional before filing.
Coverage is honest, not inflated: Kaavon tracks 195 countries in its declared scope (the 193 United Nations member states plus the Holy See and the State of Palestine). 194 have a fully researched, source-backed guide published so far — the rest are shown below as research-pending, not silently omitted.
United States
Internal Revenue Service (IRS) · Tax year 2025 (filed in 2026)
The IRS treats cryptocurrency as property, not currency. Gains and losses from selling, swapping, or spending it generally follow capital-gains rules; crypto received as income (payment, mining, staking) is taxed at fair market value when received.
United Kingdom
HM Revenue & Customs (HMRC) · Tax year 2025-26
HMRC generally taxes cryptoasset disposals under Capital Gains Tax and crypto received as earnings, mining, or staking rewards under Income Tax. There is no crypto-specific flat rate — ordinary CGT and Income Tax rules apply, pooled per Section 104 share-pooling rules.
Germany
Bundeszentralamt für Steuern / Finanzamt (under Bundesministerium der Finanzen guidance) · Tax year 2025
Germany taxes private crypto gains under §23 EStG as a 'private sales transaction.' Gains are entirely tax-free if the asset is held for more than one year, or if held one year or less and the total annual gain from all private sales stays under a threshold (€1,000 as of the 2024 tax year).
Australia
Australian Taxation Office (ATO) · Tax year 2025-26
The ATO treats crypto assets as property subject to Capital Gains Tax (CGT) for most individual holders, with a possible 50% CGT discount after a 12-month holding period. Crypto used as part of a business or profit-making scheme is taxed as ordinary income instead.
Canada
Canada Revenue Agency (CRA) · Tax year 2025
The CRA treats cryptocurrency as a commodity, not currency. Depending on the facts, crypto disposals are taxed either as a capital gain (50% of the gain included in income) or as fully-taxable business income — the distinction turns on whether the activity amounts to carrying on a business.
India
Income Tax Department (Central Board of Direct Taxes) · Tax year FY 2025-26
India taxes gains from transferring Virtual Digital Assets (VDAs, including cryptocurrency) at a flat 30% rate under Section 115BBH, with no deduction except the cost of acquisition and no loss set-off or carry-forward. A 1% TDS under Section 194S applies to most VDA transfers above a threshold.
France
Direction Générale des Finances Publiques (DGFiP) · Tax year 2025 (income declared in 2026)
France taxes occasional individual crypto-asset disposals under article 150 VH bis of the Code général des impôts at a flat 12.8% income-tax rate plus social contributions (combining to roughly 30%), with an opt-in alternative to progressive income tax rates. Crypto-to-crypto swaps with no cash balance are explicitly excluded from the taxable event.
Netherlands
Belastingdienst (Dutch Tax and Customs Administration) · Tax year 2025
The Netherlands generally taxes crypto held by individuals as an asset under Box 3 (savings and investments), applying a flat rate to a deemed annual return rather than to actual trading gains — a materially different mechanism from the realized-capital-gains approach most other countries in this knowledge base use. Active/business crypto activity is taxed as income instead.
Switzerland
Federal Tax Administration (ESTV) and cantonal tax authorities · Tax year 2025
Private individuals in Switzerland generally do not pay capital gains tax on crypto sold as part of ordinary private wealth management, regardless of holding period — but crypto holdings are subject to annual cantonal wealth tax, and professional/frequent trading is taxed as income instead.
Portugal
Autoridade Tributária e Aduaneira (AT) · Tax year 2025
Since a 2023 reform, Portugal taxes individual crypto-to-fiat gains at a flat 28% rate if held under 365 days; gains on crypto held longer than 365 days are reported as exempt. This ended Portugal's earlier reputation as having no crypto capital gains tax for individuals at all.
Japan
National Tax Agency (NTA) · Tax year 2025
Japan taxes individual cryptocurrency gains as 'miscellaneous income' under progressive national and resident tax rates, reported as combining to a maximum of roughly 55% — a notably different and often higher-rate approach than the flat capital-gains treatment Japan applies to listed securities.
Singapore
Inland Revenue Authority of Singapore (IRAS) · Tax year YA 2026
Singapore has no general capital gains tax, so crypto gains from genuine long-term investment are typically not taxed. Gains from activity IRAS treats as trading (frequent, organized, profit-seeking) are taxed as ordinary income instead — the distinction is fact-specific, not a bright-line rule.
South Korea
National Tax Service (NTS) · Tax year 2025
South Korea's crypto-specific income tax has been legislated but repeatedly postponed — first scheduled for 2022, now delayed to January 2027 after three postponements, with a fourth delay reportedly still possible. As of the 2025 tax year, individual crypto gains are NOT currently taxed under this regime.
Brazil
Receita Federal do Brasil (RFB) · Tax year 2025 (declared 2026)
Brazil taxes individual crypto capital gains at 15% or more once total monthly disposals exceed R$35,000, calculated via the official Ganho de Capital program. Crypto-to-crypto swaps are confirmed taxable even without converting to reais. A proposed rate increase to 22.5% with no exemption threshold has been reported but not confirmed as enacted.
Mexico
Servicio de Administración Tributaria (SAT) · Tax year 2025
Mexico has no crypto-specific tax law — the SAT applies the general Income Tax Law (ISR) framework, treating crypto gains as disposal of goods added to the individual's other income and taxed at progressive rates, since cryptocurrencies are not legal tender under the Fintech Law.
United Arab Emirates
Federal Tax Authority (FTA) · Tax year 2025
The UAE has no personal income tax, and individual crypto investment gains generally sit outside direct taxation entirely. Crypto activity conducted as a business is subject to the UAE's 9% corporate tax above a profit threshold, and virtual-asset exchange/custody services are VAT-exempt under conditions set in late 2024.
South Africa
South African Revenue Service (SARS) · Tax year 2025/26
SARS applies existing income tax rules to crypto assets, not a crypto-specific statute — gains are taxed either as capital gains or as ordinary (revenue) income depending on the facts, with SARS's own commentary suggesting revenue treatment applies more often than capital treatment for individual crypto activity.
Spain
Agencia Tributaria (AEAT) · Tax year 2025
Spain has no crypto-specific tax statute. Selling or swapping crypto generates a capital gain or loss taxed within the general 'base del ahorro' (savings income base) at progressive rates reported from 19% to 26%, under a DGT ruling framework that also treats personal trading as not requiring business registration. FIFO is the DGT's stated cost-basis method, but at least one regional high court has ruled against applying it the way the DGT does, so this guide does not treat FIFO as unanimously settled.
Italy
Agenzia delle Entrate · Tax year 2025
Italy taxes individual crypto gains at a 26% flat substitute tax (imposta sostitutiva) for the 2025 tax year, confirmed by the 2025 Budget Law. A previous €2,000 annual exemption was eliminated starting 1 January 2025, and the rate is scheduled to rise to 33% from 2026 — both real, dated legislative facts, not speculation.
Sweden
Skatteverket (Swedish Tax Agency) · Tax year 2025
Sweden taxes cryptocurrency as a capital asset under the Income Tax Act (52 kap. 3 § Inkomstskattelagen), with gains calculated using an average cost-basis method. Merely holding crypto is not taxable; selling, swapping, or spending it triggers capital gains tax.
Ireland
Office of the Revenue Commissioners · Tax year 2025
Ireland applies its existing tax framework to cryptocurrency via Revenue's Tax and Duty Manual on cryptocurrency transactions — most individual activity is subject to Capital Gains Tax at 33%, with an annual €1,270 exemption, unless the activity amounts to trading as a business.
New Zealand
Inland Revenue (IR) · Tax year 2025 (year ended 31 March 2025)
New Zealand has no general capital gains tax, and Inland Revenue applies no special crypto-specific rules — cryptoassets are treated as property, and what you make from selling, trading, or exchanging them is generally taxable as ordinary income, not a separate capital gain.
Indonesia
Direktorat Jenderal Pajak (DJP / Directorate General of Taxes) · Tax year 2025
Indonesia overhauled its crypto tax framework effective 1 August 2025 (PMK 50/2025, 53/2025, 54/2025), following a January 2025 reclassification of crypto from a commodity to a financial asset regulated by OJK. Crypto purchases no longer attract VAT under the new rules, and year-end holdings must be reported in the annual tax return.
Nigeria
Nigeria Revenue Service (NRS, formerly the Federal Inland Revenue Service / FIRS) · Tax year 2026
Nigeria's tax authority (renamed the Nigeria Revenue Service under the 2025 tax reform) published comprehensive virtual-asset tax guidelines in July 2026 (Information Circular 2026/21), taxing individual disposal gains as ordinary income — not a separate capital gains tax — with 1% withholding on disposals and 10% withholding on staking, mining, airdrops, and DeFi income.
Kenya
Kenya Revenue Authority (KRA) · Tax year 2025/26
Kenya's crypto tax framework has settled, at least for now, after a volatile history: the Finance Act 2025 repealed the 3% Digital Asset Tax entirely (which had itself been struck down by the Court of Appeal and then reinstated by the Supreme Court) and replaced it with a 10% excise duty on the FEES virtual asset service providers charge on transactions -- not on the transaction value itself -- effective 1 July 2025.
Argentina
Agencia de Recaudación y Control Aduanero (ARCA, formerly AFIP) · Tax year 2025
Argentina taxes individual crypto gains under Impuesto a las Ganancias (income tax) on a cash-received basis, and taxes year-end crypto holdings under Bienes Personales (a wealth tax) following a June 2022 administrative reversal (Dictamen N° 2/2022 DI ALIR) that brought crypto within that tax's scope under article 19(j) of Ley 23.966. Both regimes are reported as genuinely difficult to apply with precision, and the tax authority itself was renamed from AFIP to ARCA.
China
State Taxation Administration (STA); People's Bank of China (PBOC) for the underlying prohibition · Tax year 2025
China has not published individual cryptocurrency tax guidance, because crypto trading and mining are themselves prohibited domestic activities under a named 2021 joint notice issued by the PBOC and nine other government departments. This guide documents the prohibition rather than a tax regime, since no official framework exists for taxing an activity China's regulators have barred financial institutions from facilitating.
Russia
Federal Tax Service (FNS) · Tax year 2025
Russia classifies digital currency as property for tax purposes under Federal Law 418-FZ (signed 29 November 2024, main tax provisions effective 1 January 2025) -- a separate law from Federal Law 259-FZ (2020), which established the original digital-financial-assets/mining-licensing framework but did not itself impose taxes. Individual crypto gains are reported as taxed at Russia's standard personal income tax rates (13% up to a threshold, 15% above it), though this guide's sourcing has not independently verified the enacted statutory text's exact rate language.
El Salvador
Ministerio de Hacienda · Tax year 2025
El Salvador made Bitcoin legal tender in 2021 and reports capital gains on Bitcoin specifically as tax-exempt. A January 2025 reform, reported as tied to an IMF financing program, removed Bitcoin's mandatory-acceptance requirement for businesses and its use for mandatory tax payments, making private-sector acceptance voluntary going forward.
Thailand
The Revenue Department · Tax year 2025
Thailand introduced a time-bound personal income tax exemption for capital gains from selling cryptocurrency, under Ministerial Regulation No. 399, running from January 1, 2025 through December 31, 2029, conditioned on the transaction occurring through a platform licensed by Thailand's SEC. Gains realized outside that window or outside a licensed platform are reported as subject to ordinary personal income tax.
Malaysia
Lembaga Hasil Dalam Negeri Malaysia (LHDN / Inland Revenue Board) · Tax year 2025
Malaysia generally does not tax individual crypto gains as capital gains when the underlying activity is a genuine personal investment in Malaysia-situated crypto. Frequent or organized crypto trading can be characterized as a business and taxed as ordinary income, similar to Malaysia's long-standing approach to share trading. A separate claim -- that Malaysia's 2024 Capital Gains Tax also extends to crypto deemed situated outside Malaysia -- could not be corroborated against Malaysia's actual 2024 CGT guidance (which lists only unlisted shares and certain real-property-linked foreign company shares as covered assets) and is flagged here as unconfirmed rather than repeated as settled.
Vietnam
General Department of Taxation (GDT) · Tax year 2025
Vietnam legalized a pilot framework for crypto-asset trading on 9 September 2025 under Government Resolution 05/2025/NQ-CP. Since then, the Ministry of Finance's Circular 32/2026/TT-BTC (27 March 2026) has set a specific individual personal income tax: 0.1% of the GROSS transfer price per transaction (not profit), for resident and non-resident individuals trading through licensed providers. Crypto transfers are not subject to VAT; domestic corporate sellers pay 20% CIT on actual gains (preferential 15%/17% rates may apply), while foreign corporate sellers pay 0.1% CIT on gross transfer value.
Turkey
Revenue Administration (Gelir İdaresi Başkanlığı / GİB) · Tax year 2025
Turkey regulates crypto-asset trading platforms under a 2024 capital-markets law amendment (Law No. 7518, published in the Official Gazette 2 July 2024) and an earlier Central Bank ban on using crypto as a payment instrument, but this guide has not identified a settled, enacted individual income or capital gains tax specifically applied to crypto trading gains. A transaction-tax proposal has been reported but not confirmed as law.
Israel
Israel Tax Authority (Rashut HaMisim) · Tax year 2025
Israel's Tax Authority classifies cryptocurrency as an asset (not currency) under a 2018 circular, so disposals are generally taxed as capital gains at a flat 25% rate for individual investors, while gains from activity characterized as a business or from mining are taxed as ordinary income instead.
Saudi Arabia
Zakat, Tax and Customs Authority (ZATCA) · Tax year 2025
Saudi Arabia has no personal income tax or capital gains tax for individuals, so individual crypto trading gains are generally not taxed under an income-tax framework -- unless the crypto is treated as a business asset, in which case a reported 15% CGT may apply. Saudi and GCC nationals may separately need to consider whether crypto holdings fall within Zakat (an Islamic wealth-based levy) calculations, a distinct question this guide does not resolve in detail.
Colombia
Dirección de Impuestos y Aduanas Nacionales (DIAN) · Tax year 2025
Colombia's DIAN treats cryptocurrency as an intangible asset rather than currency, per Oficio 6321 of 2019 and the 2023 Concepto Unificado sobre Criptoactivos, so gains are taxed under the general income tax and capital gains rules of Colombia's Estatuto Tributario — ordinary progressive rates for assets held two years or less, and a separate lower capital-gains rate for assets held longer than two years.
Chile
Servicio de Impuestos Internos (SII) · Tax year 2025
Chile's SII, per Oficio N° 963 of 2018, classifies crypto-asset disposal gains under article 20 N°5 of the Ley sobre Impuesto a la Renta as ordinary taxable income (reported on Formulario 22), with no crypto-specific capital gains exemption, while confirming crypto sales are not subject to VAT. Gains are added to the individual's total taxable income for the year and taxed at Chile's progressive personal income tax rates.
Kazakhstan
State Revenue Committee, Ministry of Finance · Tax year 2025
Kazakhstan classifies digital assets as property under Law No. 347-VI ZRK (2020). Crypto mining is subject to a specific digital mining fee under Tax Code Chapter 69, charged per kilowatt-hour of electricity consumed, with rates that have changed multiple times; mining income itself is also treated as taxable income, valued under rules effective January 2026. This guide does not confirm a specific individual tax rate on ordinary crypto trading gains (as opposed to mining).
Georgia
Revenue Service of Georgia (sa.ge / rs.ge) · Tax year 2025
Georgia generally exempts individuals from personal income tax on crypto trading gains, on the reasoning that exchanging crypto-assets is not considered an activity carried out within Georgian territory. Mining, by contrast, is treated differently and reported as subject to personal income tax at the standard 20% rate, with separate, use-dependent VAT treatment.
Uzbekistan
State Tax Committee of the Republic of Uzbekistan · Tax year 2025
Uzbekistan exempts crypto transactions by both individuals and legal entities, including non-residents, from taxation, tracing back to 2018 presidential resolutions — but this exemption is time-limited, reportedly sunsetting in 2028 (corporate) or 2029 (individual), not open-ended. Individuals may only trade through domestic virtual-asset service providers (VASPs) licensed by the National Agency for Perspective Projects (NAPP), a requirement in effect since 2023; NAPP separately approved a list of specially authorized exchanges for a foreign-citizen tax regime in October 2025. A separate 2026-reported mining tax holiday in a new Karakalpakstan zone applies only to registered legal entities, not individuals.
Poland
Ministry of Finance (Ministerstwo Finansów) / Krajowa Administracja Skarbowa (KAS) · Tax year 2025
Poland taxes gains from disposing of virtual currency at a flat 19% rate under article 30b of the PIT Act, reported separately from other income on form PIT-38. Crypto-to-crypto exchanges are not a taxable disposal under the Act's own definition; tax is triggered only when converting to legal tender, goods, services, or settling another obligation.
Czechia
Financial Administration of the Czech Republic (Finanční správa) · Tax year 2025
Act No. 32/2025 Coll., effective 15 February 2025, exempts individual crypto-asset sale income from personal income tax under two separate tests: gross crypto-sale income at or under CZK 100,000 in a tax period, or crypto held for more than three years before sale (subject to a CZK 40 million shared cap with securities). Gains outside both tests remain taxable as ordinary income.
Romania
Agenția Națională de Administrare Fiscală (ANAF) · Tax year 2025
Romania taxes individual gains from virtual-currency transactions at a flat 10% rate under Law 30/2019, which classifies such gains as 'income from other sources' under the Fiscal Code. A reported 2025 proposal to raise this to 16% starting in 2026 was not confirmed as enacted in this research pass and is treated as a proposal, not current law.
Ukraine
State Tax Service of Ukraine (Державна податкова служба) · Tax year 2025
Ukraine signed a law legalizing virtual assets in 2022 (Law No. 2074-IX), but it has never entered into force because its enactment depends on separate Tax Code amendments that have not yet passed. A follow-on draft law (No. 10225-d) proposing specific crypto tax rates passed only its first reading in September 2025. As of this review, no individual crypto income tax is currently in effect in Ukraine.
Jordan
Income and Sales Tax Department (ISTD); Central Bank of Jordan (CBJ) for the underlying restriction · Tax year 2025
The Central Bank of Jordan restricts banks, exchange companies, and payment providers from facilitating cryptocurrency transactions, but this does not directly ban individual possession or peer-to-peer use. No specific individual crypto tax rule has been identified — secondary sources conflict on whether gains are currently untaxed entirely or could fall within general income tax provisions, and this guide does not resolve that conflict.
Morocco
Direction Générale des Impôts (DGI); Bank Al-Maghrib (BAM) for the underlying regulatory history · Tax year 2025
Morocco has no enacted cryptocurrency law and no identified tax framework for individual crypto activity. A 2017 Bank Al-Maghrib statement effectively banned crypto use, and a pending bill (Bill 42.25, released November 2025) would create a licensing framework through the AMMC and Bank Al-Maghrib, modeled closely on the EU's MiCA. As of July 2026 reporting, the bill remains under inter-agency review with no parliamentary submission date set, and no tax treatment — crypto-specific or otherwise — has been identified.
Egypt
Egyptian Tax Authority (ETA); Central Bank of Egypt (CBE) for the underlying prohibition · Tax year 2025
Egypt has not published individual cryptocurrency tax guidance, because crypto issuance, trading, and promotion are themselves effectively prohibited without prior Central Bank of Egypt approval under Article 206 of Law No. 194 of 2020, and the CBE has not issued any such approvals. This guide documents the prohibition rather than a tax regime, since no official framework exists for taxing an activity Egyptian law restricts.
Ghana
Ghana Revenue Authority (GRA) · Tax year 2025
Ghana's Parliament passed the Virtual Asset Service Providers (VASP) Act in December 2025, legalizing virtual-asset trading under Bank of Ghana and SEC oversight, though the full licensing regime was not yet operational as of this review. No crypto-specific tax statute has been identified; a single, unconfirmed secondary source describes the Ghana Revenue Authority applying existing capital gains and business income rules, but this guide does not treat those specific rates as verified.
Costa Rica
Dirección General de Tributación (Ministerio de Hacienda) · Tax year 2025
Costa Rica's tax authority, in private letter ruling MH-DGT-OF-0460-2023 (23 August 2023), classifies cryptocurrencies as virtual, intangible assets and holds that returns on crypto investments are subject to the Tax on Capital Income and Capital Gains, unless the activity is linked to a habitual business, in which case ordinary business-income (corporate/profit tax) rules apply instead. VAT applies specifically to VASP-style service providers (exchange, custody, key-safeguarding services), not to an ordinary investor's own buy/sell activity.
Panama
Dirección General de Ingresos (DGI) · Tax year 2025
Panama has no crypto-specific tax legislation. Under Panama's general territorial tax system, income is generally taxable only if it is Panamanian-source, and crypto gains from international trading platforms are reported as commonly treated as foreign-source and thus untaxed — though this guide does not independently confirm that characterization against a specific statutory provision. A pending bill (Bill No. 247, introduced March 2025) would create a dedicated crypto tax regime but had not been enacted as of this review.
Jamaica
Tax Administration Jamaica (TAJ) · Tax year 2025
Jamaica has no crypto-specific tax legislation, and Jamaica does not have a general capital gains tax at all. Tax Administration Jamaica has not issued crypto-specific guidance, leaving the treatment of occasional personal crypto disposals genuinely unsettled; crypto activity characterized as a business would fall under Jamaica's ordinary progressive personal income tax instead.
Armenia
State Revenue Committee of the Republic of Armenia · Tax year 2025
Secondary sources directly conflict on whether individual (non-entrepreneur) crypto trading gains are taxed in Armenia at all: some report a 0% rate for personal investors, while others report a flat 20% personal income tax applies generally. This guide does not resolve that conflict. Sole proprietors and companies engaged in crypto activity are more consistently reported as taxed at 10% and 18% respectively, with a 0% rate for mining specifically within the ECOS Free Economic Zone.
Austria
Bundesministerium für Finanzen (BMF) · Tax year 2025
Since a reform effective 1 March 2022, Austria taxes most individual crypto gains and income at a flat 27.5% rate, the same rate applied to equities and other financial assets, for crypto acquired after 28 February 2021. The BMF treats crypto as an intangible asset, not currency, and exchanges/brokers withhold the tax on profitable transactions. Sources genuinely conflict on staking's tax treatment.
Belgium
Federale Overheidsdienst Financiën (FOD Financiën / SPF Finances) · Tax year 2026
Belgium enacted a new general 10% capital gains tax on financial assets, including crypto, effective 1 January 2026 (published in the Official Gazette 21 April 2026) -- ending the prior unconditional exemption for gains from 'normal private wealth management' above an indexed ~EUR 10,000 annual threshold. Speculative gains remain taxed as miscellaneous income at 33%, and gains characterized as a professional activity remain taxed at progressive rates (25%-50%); both are unaffected by the new regime. Gains accrued up to 31 December 2025 remain exempt via a step-up valuation.
Bulgaria
Национална агенция за приходите (NRA) · Tax year 2025
Bulgaria taxes individual crypto capital gains at a flat 10% personal income tax rate under the ZDDFL (Personal Income Tax Act), calculated per transaction as sale price minus acquisition cost. Systematic trading run as a business is instead taxed at 15%, the same rate applied to mining.
Croatia
Porezna uprava (Tax Administration) · Tax year 2025
Croatia's Tax Administration treats individual crypto gains as capital income, reported as taxed at 12% for crypto sold within two years of acquisition, with gains on crypto held longer exempt. Crypto-to-crypto swaps and transfers between a taxpayer's own wallets are reported as not taxable.
Cyprus
Tax Department, Ministry of Finance · Tax year 2025
Secondary sources directly conflict on Cyprus's current crypto tax rule: one line of reporting describes a new flat 8% tax on crypto disposal profit effective 1 January 2026, while another, equally recent analysis states the Ministry of Finance's draft proposals do NOT include a separate crypto rate, leaving the older 'badges of trade' capital-vs-trading test as the operative framework. This guide does not resolve that conflict.
Denmark
Skattestyrelsen · Tax year 2025
Denmark taxes most individual crypto gains as personal income (not capital gains) under a 'speculation' test, since most holders are presumed to have bought for speculative purposes. Gains can be taxed at up to roughly 52-53%, while losses give only a partial deduction, creating a notable asymmetry between gains and losses.
Estonia
Maksu- ja Tolliamet (Estonian Tax and Customs Board) · Tax year 2025
Estonia has no dedicated capital gains regime for crypto; gains are taxed as ordinary income at Estonia's flat personal income tax rate, which rose from 20% to 22% effective 2025 (confirmed via EY). Losses from crypto sales generally cannot be offset against gains. A new, temporary 2% defense tax on personal income took effect 1 January 2026 (through 2028) with a broader income base, though this guide hasn't confirmed whether it specifically applies to crypto gains.
Finland
Verohallinto (Vero) · Tax year 2025
Finland's Tax Administration treats virtual currencies as assets subject to capital gains rules, following Supreme Administrative Court ruling 2019:42 and section 45(1) of the income tax act. A November 2024 Supreme Administrative Court decision affirmed FIFO (first-in, first-out) as the cost-basis method for Bitcoin specifically.
Greece
Independent Authority for Public Revenue (AADE) · Tax year 2025
Greece has no comprehensive legal framework for taxing cryptocurrency as of this review. Government officials told Reuters in June 2026 that legislation for a 15% tax on crypto gains (with a reported €500 annual exemption) was being prepared, but it had not yet been submitted to parliament and is not enacted law.
Hungary
Nemzeti Adó- és Vámhivatal (NAV) · Tax year 2025
Since 1 January 2022, Hungary taxes individual crypto income under a dedicated 15% flat personal income tax category created by the 2021 spring tax amendments. Most current sources describe this as the complete rate, with no social contribution tax (unlike crypto income's prior treatment, which carried a combined burden of roughly 26.5%) -- but one source reports a combined 28% rate (15% plus a 13% social contribution) unless a specific election is made. This guide discloses that conflict rather than asserting either figure as settled.
Iceland
Skatturinn (Iceland Revenue and Customs) · Tax year 2025
Iceland has no dedicated crypto tax law; Skatturinn applies general income and asset rules. Individual investment gains are commonly reported as taxed at the flat 22% capital income rate, while commercial/business-characterized trading, mining, and staking are taxed as progressive income (reported up to around 46%). This guide does not resolve the apparent conflict between these figures.
Latvia
Valsts ieņēmumu dienests (VID / State Revenue Service) · Tax year 2025
Since 2025, Latvia's State Revenue Service (VID) taxes individual gains from crypto-asset sales as capital gains at 25.5%, per a June 2025 methodological material clarifying the rate — up from an older, now-outdated 20% figure still cited in some stale secondary sources.
Lithuania
Valstybinė mokesčių inspekcija (VMI) · Tax year 2025
Lithuania exempts the first EUR 2,500 of annual crypto gains from personal income tax, with gains above that taxed at a flat 15%, rising to 20% above a high-earner non-work-income threshold reported as 120 average monthly salaries (euro equivalent not independently confirmed). From 1 January 2026, progressive PIT rates also begin applying to this income. Crypto-to-fiat exchanges, crypto-to-crypto swaps, and spending crypto are all treated as taxable disposals.
Luxembourg
Administration des contributions directes (ACD) · Tax year 2025
Luxembourg, per Circular LIR 14/5 of 26 July 2018, taxes individual crypto gains realized within six months of acquisition as speculative miscellaneous income at progressive personal income tax rates, while gains realized after a holding period longer than six months are, in principle, tax-exempt (subject to a EUR 500 aggregate annual exemption for gains below that threshold regardless of holding period).
Malta
Commissioner for Revenue (CfR) · Tax year 2025
Since guidelines issued 1 November 2018 (the same day the Virtual Financial Assets Act took effect), Malta's Commissioner for Revenue classifies crypto assets as 'coins' or 'tokens' for tax purposes. Isolated gains on coins held as a personal investment generally fall outside income tax and duty, while coin-trading conducted as a business is taxed as income at the standard 35% corporate rate (though structuring can reduce the effective rate).
Norway
Skatteetaten (Norwegian Tax Administration) · Tax year 2025
Norway treats crypto as a capital asset, not currency, taxing net gains from selling, spending, or swapping crypto at a flat 22% rate -- confirmed directly from Skatteetaten's own official English guidance. Crypto holdings must also be declared as part of net wealth, which can trigger Norway's separate wealth tax (formuesskatt) above a reported threshold, though the official wealth-tax valuation page does not itself state that threshold, and secondary sources disagree on the exact mechanics.
Slovakia
Finančná správa Slovenskej republiky (Financial Administration) · Tax year 2025
Slovakia classifies crypto gains as 'other income' under Section 8 of the Income Tax Act, taxed on a sliding scale of 19% or 25% depending on total income, plus mandatory health insurance contributions. A planned reduced 7% rate for crypto held over 12 months was approved by parliament in 2023 but was later repealed as part of a broader fiscal consolidation, before it took effect.
Qatar
General Tax Authority (GTA); Qatar Central Bank (QCB) and QFC Regulatory Authority for crypto restrictions · Tax year 2025
Qatar imposes no personal income tax or capital gains tax on individuals, onshore or within the Qatar Financial Centre (QFC), so individual crypto gains face no income tax. Separately, the Qatar Central Bank restricts crypto trading and virtual asset services by all QCB-supervised financial institutions, and the QFC Regulatory Authority has similarly prohibited virtual asset services within the QFC, while the QFC's 2024 Digital Assets Regulations cover tokenized real-world assets specifically, excluding cryptocurrencies and stablecoins.
Kuwait
Ministry of Finance; Capital Markets Authority (CMA) and Central Bank of Kuwait (CBK) for the crypto restrictions · Tax year 2025
Kuwait prohibits cryptocurrency use, payments, investment, and mining under circulars from the Capital Markets Authority and Central Bank of Kuwait, with penalties falling under Article 15 of Law No. 106 of 2013. Separately, Kuwait has no personal income tax, so even where crypto activity occurs, individual gains would face no income tax — though this guide treats the ban itself, not the tax question, as the central, more legally significant fact for Kuwait.
Bahrain
National Bureau for Revenue (NBR); Central Bank of Bahrain (CBB) for crypto-asset regulation · Tax year 2025
Bahrain imposes no personal income tax or capital gains tax on individuals, so individual crypto gains are not taxed. Crypto-asset exchanges, custodians, and brokers are regulated under a dedicated Crypto-Asset (CRA) Module within Volume 6 (Capital Markets) of the Central Bank of Bahrain's rulebook, with its original licensing sections dated February 2019 and amended in 2023 to extend coverage to digital token offerings.
Oman
Oman Tax Authority; Financial Services Authority (FSA) and Central Bank of Oman (CBO) for crypto regulation · Tax year 2025
Oman has no personal income tax, so individual crypto gains are reported as untaxed, though this guide could not independently confirm that conclusion against an official Oman Tax Authority source. The Central Bank of Oman has repeatedly warned against crypto use without issuing an outright ban, while the Financial Services Authority has moved toward a registration framework for virtual asset service providers under Decision No. E/35/2023.
Guatemala
Superintendencia de Administración Tributaria (SAT) · Tax year 2025
Guatemala has no crypto-specific tax statute, and secondary sources directly conflict on the resulting treatment: some describe the SAT as applying general income tax or capital gains rules to crypto gains, while others describe Guatemala's territorial tax system as exempting crypto gains entirely. A pending bill (No. 6538, introduced May 2025) would place exchanges under financial-sector supervision and exempt small personal transactions from tax, but it has not been confirmed as enacted.
Honduras
Servicio de Administración de Rentas (SAR) · Tax year 2025
Honduras has no crypto-specific tax law. The Central Bank of Honduras has consistently stated that cryptocurrencies have no legal backing and are not regulated under Honduran law, and a 2024 regulatory resolution (CNBS Resolution 069/09-02-2024) bars supervised financial institutions from holding or intermediating unauthorized crypto. Secondary sources conflict directly on whether general income tax rules apply to crypto gains.
Dominican Republic
Dirección General de Impuestos Internos (DGII) · Tax year 2025
The Dominican Republic has no crypto-specific tax statute. The DGII has published at least two technical consultas on cryptocurrency (Consulta 40 of 2022 and Consulta 20 of 2023), but a 2022 ruling reportedly starts from the premise that the country does not recognize any type of cryptocurrency as currency or as an asset — directly conflicting with other secondary commentary describing the DGII as treating crypto as an asset under existing income tax rules. This guide does not resolve that conflict.
Trinidad and Tobago
Board of Inland Revenue (BIR) / Trinidad and Tobago Revenue Authority · Tax year 2025
The Board of Inland Revenue has published no crypto-specific tax guidance. Secondary sources directly conflict on the resulting treatment: some state Trinidad and Tobago has no capital gains tax, so crypto trading gains may not be directly taxable unless characterized as business income, while others claim crypto gains are subject to capital gains tax as part of income tax. This guide does not resolve that conflict. A separately reported 2025 Virtual Assets Bill is not independently corroborated and is flagged, not treated as confirmed.
Bahamas
Securities Commission of The Bahamas (SCB); Department of Inland Revenue for general tax matters · Tax year 2025
The Bahamas regulates digital asset businesses under the Digital Assets and Registered Exchanges (DARE) Act, enacted in December 2020 and substantially broadened by 2024 amendments covering advisory/management services, derivatives, and staking. The Bahamas has no general personal income tax, a long-standing, well-known feature of its tax system, though this guide's research pass did not locate a source specifically confirming this for crypto gains.
Barbados
Barbados Revenue Authority (BRA) · Tax year 2025
Barbados has no crypto-specific tax statute and no general capital gains tax, so appreciation in crypto held as an investment is reported as not taxed on disposal, consistent across multiple independent secondary sources. Frequent or business-characterized crypto trading is instead taxed as ordinary income, though the exact rate structure is reported inconsistently.
Peru
Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) · Tax year 2025
Peru has no crypto-specific tax legislation, and the Income Tax Law was not written with crypto in mind, requiring interpretation by analogy. Secondary sources directly conflict on individual treatment: one describes crypto gains as second-category income at an effective 6.25% rate, another states individuals are not taxed unless trading becomes habitual. SUNAT's superintendent reportedly discussed a 'Capital Income' framework for crypto in early 2025, but this guide found no confirmation it has been enacted.
Ecuador
Servicio de Rentas Internas (SRI) · Tax year 2025
Ecuador has no crypto-specific tax circular. Academic legal scholarship concludes that realized crypto gains fall under the general Impuesto a la Renta (income tax) as Ecuador-source income by interpretation, with individual rates reported up to 35%, though the sourcing for specific brackets and a conflicting 'not taxed' claim from one commercial source leave this guide unable to fully confirm the current mechanics.
Bolivia
Servicio de Impuestos Nacionales (SIN) · Tax year 2025
Bolivia's central bank banned crypto use in 2014 (Board Resolution N°044/2014) and further restricted banks from crypto dealings in 2020 (Board Resolution N°144/2020), before reversing course and allowing regulated banks to handle crypto through approved channels effective 26 June 2024. Crypto is not legal tender. This research pass found NO information on how, if at all, the SIN taxes individual crypto gains -- a genuine, total gap in available sourcing.
Paraguay
Subsecretaría de Estado de Tributación (SET) · Tax year 2025
Paraguay's Congress passed a bill in mid-2022 establishing a tax and regulatory framework for crypto trading and mining businesses, which would have exempted such businesses from VAT while including them in the income tax regime. President Mario Abdo Benítez vetoed it on 31 August 2022; the Senate voted to reject the veto, but the Chamber of Deputies then archived the bill anyway, so it never became law. Paraguayan tax law is otherwise reported as not covering cryptocurrency mining specifically.
Uruguay
Dirección General Impositiva (DGI) · Tax year 2025
Uruguay has no crypto-specific tax statute; individual crypto gains are commonly treated as capital income taxed at the flat 12% IRPF rate (25% IRAE for corporate activity). A 2025-2029 Budget Law expanded IRPF to foreign-source capital gains from January 2026, potentially reaching crypto held on foreign platforms, but the DGI's own Resolution 543/026 then suspended withholdings and advance payments on that foreign-sourced income accrued from January 2026.
Tunisia
Direction Générale des Impôts (DGI); Banque Centrale de Tunisie (BCT) for the underlying restriction · Tax year 2025
Tunisia has not published individual cryptocurrency tax guidance, because a Central Bank of Tunisia directive (dated 2018 by most sources, 2017 by one) effectively criminalized unauthorized public crypto trading, exchange services, and payment use, with the dinar's non-convertibility separately blocking card payments to foreign exchanges since 2018. This guide documents the restriction rather than a tax regime, since no tax information of any kind was located.
Senegal
Direction Générale des Impôts et des Domaines (DGID) · Tax year 2025
Senegal has no dedicated crypto law; cryptocurrencies are neither prohibited nor recognized as legal tender, per BCEAO (regional central bank) communiqués in 2018, 2021, and 2024 qualifying crypto as non-legal-tender across the WAEMU monetary union. One source describes the DGID as applying the securities capital-gains regime to crypto by analogy in the absence of specific tax text, but this guide does not treat that as independently confirmed.
Tanzania
Tanzania Revenue Authority (TRA) · Tax year 2025
Tanzania's Finance Act 2024, effective 1 July 2024, added a 3% withholding tax on payments tied to digital asset exchange or transfer, amending the Income Tax Act 2019, applying to both resident and non-resident platform owners and facilitators. This followed a 2019 Bank of Tanzania ban on crypto trading; a separate Bank of Tanzania circular prohibiting virtual-currency trading, marketing, and usage is also in force, creating tension EY itself has flagged with the new tax definitions. A High Court ruling reportedly held that the existence of this tax itself indicates crypto dealings cannot be deemed unlawful, though this guide could not re-verify the exact case name.
Uganda
Uganda Revenue Authority (URA) · Tax year 2025
Uganda has no dedicated crypto tax legislation. Sources directly conflict on the resulting treatment: taxatlas.io labels crypto 'Not Taxed' while its own calculator applies a 30% rate to an example gain; other sources describe crypto gains as business income taxed at a flat 30% rate, or as chargeable income taxed under the general Income Tax Act's progressive rates. This guide does not assert a single settled rate.
Rwanda
Rwanda Revenue Authority (RRA) · Tax year 2025
Rwanda's Parliament passed Law No. 023/2026 (25 May 2026, published in the Official Gazette 28 May 2026, in force from publication), the country's first comprehensive framework regulating virtual assets, with the Capital Market Authority designated as lead regulator alongside the National Bank of Rwanda. Virtual assets are not legal tender and may not be used directly as payment unless authorized by the central bank, and only incorporated legal entities -- not natural persons -- may provide virtual asset services. The RRA has not issued crypto-specific tax guidance; secondary sources conflict directly on the capital gains rate that would apply to individual gains (10% vs. 5%).
Zambia
Zambia Revenue Authority (ZRA) · Tax year 2025
Under the Bank of Zambia Act 2022, only the Kwacha and Ngwee are legal tender, but the Act does not outlaw individuals owning, buying, selling, or holding digital assets like Bitcoin. The ZRA has not published crypto-specific tax guidance, and its annual Practice Notes (including the 2024 edition) do not directly address virtual assets, so general Income Tax Act provisions would apply by default — though this guide cannot confirm their specific application to crypto.
Zimbabwe
Zimbabwe Revenue Authority (ZIMRA) · Tax year 2025
Zimbabwe's crypto legal and tax position is unusually unsettled, with sources directly contradicting each other on nearly every dimension: whether crypto is in a legal grey zone or exposes users to criminal charges, and whether ZIMRA taxes crypto gains as capital gains, as taxable assets under the Income Tax Act, under no specific provisions at all, or not at all. This guide does not resolve these conflicts and treats Zimbabwe's position as genuinely unclear. One point is now confirmed, not just reported: in June 2026 the government introduced mandatory annual registration for virtual-asset businesses under Financial Intelligence Unit supervision.
Mauritius
Mauritius Revenue Authority (MRA) · Tax year 2025
The Finance (Miscellaneous Provisions) Act 2024 amended Mauritius's Income Tax Act definition of 'securities' to include virtual assets and tokens, bringing crypto gains within the existing securities exemption framework. Gains on crypto held as a capital asset generally fall outside income tax; crypto treated as inventory for short-term trading, or trading conducted as a business, can be taxed at Mauritius's 15% rate. The MRA has not issued dedicated crypto tax guidance.
Sri Lanka
Inland Revenue Department (IRD) · Tax year 2025
The Sri Lankan Rupee remains the country's only legal tender and cryptocurrencies are not accepted as a means of payment. A 2026-10-11 research pass reported a Deputy Minister telling Parliament that crypto income is treated as 'other income' by the Inland Revenue Department, but a 2026-10-28 attempt to re-verify that specific statement could not re-locate it, and a separate, more recent source instead describes crypto as an 'intangible asset' subject to Capital Gains Tax. Neither characterization is confirmed as current official IRD policy. The Central Bank has not licensed any crypto exchanges, mining operations, or service providers.
Bangladesh
National Board of Revenue (NBR); Bangladesh Bank for the underlying restriction · Tax year 2025
Bangladesh Bank Circular No. 17 (2017) prohibited banks and financial institutions from facilitating cryptocurrency transactions, reaffirmed by a 2022 circular stating virtual currencies are not permitted under the Foreign Exchange Regulation Act of 1947. The central bank has separately indicated that owning or transacting in crypto is not itself a punishable offense. No crypto-specific tax law exists, and secondary sources directly conflict on whether the NBR taxes crypto gains under general rules or not at all.
Andorra
Departament de Tributs i de Fronteres (Govern d'Andorra) · Tax year 2025
Andorra taxes most individual crypto gains under Law 24/2022, which clarifies how capital gains on digital currencies are calculated, with a maximum personal income tax rate of 10% for residents. Secondary sources conflict on whether a reported EUR 3,000 annual exemption applies specifically to crypto net profit or more broadly to total savings income; this guide does not treat either framing as independently confirmed.
Monaco
Direction des Services Fiscaux; Commission de Contrôle des Activités Financières (CCAF) for crypto-asset service providers · Tax year 2025
Monaco levies no personal income tax and no capital gains tax on residents, a long-standing feature of its tax system that applies to all asset classes, including cryptocurrency, with no holding-period or business-activity conditions for individual investors. French nationals resident in Monaco remain a notable exception, taxed by France under a 1963 bilateral convention. Crypto-asset service providers are currently licensed under Law No. 1.528 of 2022, which Monaco proposed replacing via Bill No. 1131, submitted to the National Council on 6 August 2026 to align more closely with MiCA and FATF standards -- its passage status is not yet confirmed.
Liechtenstein
Steuerverwaltung (Tax Administration) · Tax year 2025
Liechtenstein has no dedicated crypto tax regime; private individuals generally face no capital gains tax on crypto, the same treatment as other movable assets, though crypto holdings are included in the wealth tax base. Professional trading may instead be classified as business income, taxed at ordinary income tax rates. The Token and TT Service Provider Act (TVTG) took effect 1 January 2020 and remains the domestic legal framework outside MiCAR's scope.
San Marino
Ufficio Tributario (San Marino) · Tax year 2025
San Marino regulates blockchain-based tokens under Decreto Delegato 37/2019 and a reported 2024 update (Delegated Decree no. 138), with a general income tax exemption created for income realized through token transactions specifically regulated by the decree. Crypto activity falling outside that regulated scope is reported as following San Marino's general income tax principles, though specific rates and a reported six-month holding-period rule were not independently confirmed.
Belarus
Ministry of Taxes and Duties (MNS) · Tax year 2025
Decree No. 8 exempted individuals' token operations — including mining, acquisition, and disposal — from personal income tax, with independent individual mining not treated as a business activity. Presidential Edict No. 80 (March 2023) extended these preferences to 1 January 2025. A separate Decree No. 166 (April 2025) addresses income from illegal/prohibited token transactions specifically, not the general exemption. No source in this research pass confirmed whether the general individual exemption itself was further extended beyond 1 January 2025 — a genuinely open and consequential question for 2025 tax-year treatment.
Moldova
Serviciul Fiscal de Stat (SFS / State Tax Service) · Tax year 2025
Secondary sources directly conflict on Moldova's current crypto tax rate: some cite an effective 6% (capital gains treatment), while others describe a flat 12% rate with no separate capital gains regime (gains folded into ordinary income). This guide does not resolve that conflict. Sources consistently agree that only conversion to fiat currency is a taxable event -- crypto-to-crypto trades and simply holding are not. Moldova is separately reported to be preparing a dedicated crypto law targeting enactment by end of 2026, aimed at aligning with the EU's MiCA framework and reportedly keeping a rate around 12% on transaction profits -- not confirmed enacted in this pass.
Serbia
Poreska uprava (Tax Administration) · Tax year 2025
Under Serbia's Digital Assets Law, individuals' gains from transferring digital assets are taxed as capital gains at 15%, calculated as sale price minus acquisition cost (or documented mining costs). A reinvestment relief can cut the effective rate to 7.5% if proceeds go into a qualifying Serbian company or investment fund within 90 days, with a possible 50% refund for reinvestment within 12 months.
Slovenia
Finančna uprava Republike Slovenije (FURS) · Tax year 2025
Historically, Slovenia has not taxed individual crypto trading gains as income, since cryptocurrencies are not defined as financial instruments or shares. In April 2025, the Finance Ministry proposed a 25% tax on individual crypto profits when converted to fiat or spent (not when swapped for other crypto), targeted for 1 January 2026 with no retroactive effect on pre-2026 gains. A commercial tax-software vendor now claims this law took effect as planned, but no parliamentary vote, published law text, or official confirmation was found, so this guide continues to treat enactment as unconfirmed.
North Macedonia
Public Revenue Office (Управа за јавни приходи / UJP) · Tax year 2025
North Macedonia has limited crypto-specific regulation. Secondary tax-aggregator sources most consistently report that crypto gains fall under general income tax rules at a flat 10% rate, though one source instead describes a progressive rate up to 18%, and a reported two-year holding-period exemption comes from a single, uncorroborated source. No statute citation was located for any of these figures.
Montenegro
Poreska uprava Crne Gore (Tax Administration of Montenegro) · Tax year 2025
Montenegro has not yet regulated cryptocurrencies and digital assets specifically, but its general capital gains tax regime — which does not distinguish long-term from short-term gains — is reported as applying to crypto gains for resident and non-resident individuals alike. Secondary sources disagree on the exact current rate (9% in the most recently dated sources vs. 15% in others). A comprehensive crypto law was reportedly under public consultation in late 2025, expected to be finalized in 2026.
Bosnia and Herzegovina
Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) · Tax year 2025
Bosnia and Herzegovina's Income Tax Law does not explicitly address cryptocurrencies, but the Tax Administration of the Federation of BiH (FBiH) stated in February 2023 that natural persons — independent entrepreneurs and private citizens alike — owe income tax on their capital gains from crypto transactions under Article 12, paragraph 1 of the Federation's Income Tax Law, citing underlying Federal Ministry of Finance opinions from January and March 2022. This guide covers the Federation of BiH specifically; Republika Srpska and Brčko District operate separate tax systems not addressed here.
Albania
Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxation) · Tax year 2025
Albania does not have dedicated crypto tax legislation. A draft income tax law from 2022 proposed a 15% investment income tax on individual crypto gains (except dividends), with business-related crypto income, including mining, classified separately as business income. This guide could not confirm whether the 2022 draft was ultimately enacted, and more recent secondary aggregators describe the 15% figure as applying under general income tax principles rather than a confirmed dedicated statute.
Lebanon
Ministry of Finance; Banque du Liban (BDL) for the underlying restriction · Tax year 2025
Lebanon has introduced no cryptocurrency tax rules. Banque du Liban's position evolved from a December 2013 warning (not a formal ban) to a reported 2017 statement by then-Governor Riad Salameh describing cryptocurrency use as prohibited across Lebanon, with a separate 2018 Capital Markets Authority rule barring licensed financial institutions from issuing, marketing, or trading digital currencies. Lebanon's banking crisis since 2019 has driven significant informal, peer-to-peer crypto and stablecoin adoption as an alternative to the collapsing banking system, operating largely outside any regulatory or tax framework.
Iraq
General Commission for Taxes; Central Bank of Iraq (CBI) for the underlying restriction · Tax year 2025
The Central Bank of Iraq first restricted supervised institutions from crypto dealings in 2017, formalized through Circular No. 125/5/9 of 22 November 2021, which prohibits banks, non-bank financial intermediaries, and electronic payment service providers from virtual asset transactions, citing AML Law No. 39 of 2015. Cryptocurrencies are not legal tender, but no specific legislation criminalizes private individuals' possession or peer-to-peer trading, and this guide found no evidence of a specific tax framework addressing crypto.
Iran
Iranian National Tax Administration (INTA); Central Bank of Iran (CBI) and Ministry of Industry, Mines and Trade for mining regulation · Tax year 2025
Iran recognized crypto mining as a licensed industrial activity in 2019, with the Ministry of Industry, Mines and Trade issuing licenses since 2020 for facilities sited outside a 30-kilometer radius of provincial centers (Tehran and Isfahan excluded entirely). Licensed miners are reportedly required to sell their mined crypto to the Central Bank of Iran, which uses it to fund imports. The government has separately stated it will not recognize crypto trading as lawful or crypto as legal tender. No tax regime for crypto, mining or otherwise, was located in this research pass.
Algeria
Direction Générale des Impôts (DGI); Bank of Algeria for the underlying prohibition · Tax year 2025
Algeria has banned cryptocurrency since Finance Law No. 17-11 took effect on 1 January 2018, with Article 117 explicitly prohibiting the purchase, sale, use, and possession of virtual currencies. Law No. 25-10, effective 24 July 2025 (amending the 2005 anti-money-laundering law), escalated this to a criminal offense covering issuing, holding, buying, selling, mining, and promoting digital assets, with prison sentences (sources disagree on the exact floor: some report 2 months to 1 year, others describe only an 'up to 1 year' ceiling) and fines reported between 200,000 and 1,000,000 dinars (roughly $1,540-$7,700). No tax regime exists because the underlying activity is criminalized.
Angola
Administração Geral Tributária (AGT); Banco Nacional de Angola (BNA) for the underlying regulation · Tax year 2025
Angola's parliament approved a law prohibiting cryptocurrency mining nationwide, reported as passed in late 2023 or early 2024 (sources give different dates), citing protection of the electricity grid, energy security, and monetary sovereignty. Crypto use itself was not reported as illegal before the ban, though the government discouraged it and restricted financial institutions from dealing in it. No tax treatment of crypto was located in this research pass.
Ethiopia
Ministry of Revenue; National Bank of Ethiopia (NBE) for payment restrictions · Tax year 2025
Ethiopia bans cryptocurrency for payments, exchange, custody, and related intermediary activity under Proclamation No. 1359/2024, which codifies the National Bank of Ethiopia's position that only the Ethiopian Birr is legal tender. Crypto mining, by contrast, is explicitly legal and expanding, supported by Ethiopia's hydroelectric power, with both domestic and foreign companies licensed since 2022. Sources conflict on mining's tax treatment: one cites the standard 30% corporate rate under Income Tax Proclamation No. 979/2016; another says no specific crypto tax legislation exists at all.
Mozambique
Autoridade Tributária de Moçambique (AT) · Tax year 2025
Mozambique does not have specific cryptocurrency legislation, and this research pass found no central bank (Banco de Moçambique) circular or tax authority guidance addressing crypto. One secondary source suggests general national tax principles would apply in the legislature's absence of crypto-specific rules. A separate secondary source goes further, reporting individual crypto income and gains are taxed under progressive personal income tax brackets of 10%-32% with no separate capital gains tax -- this directly conflicts with a third source (TaxAtlas) stating crypto gains aren't taxed at all. This guide does not resolve that conflict.
Namibia
Namibia Revenue Agency (NamRA) · Tax year 2025
Namibia's Virtual Assets Act, 2023 (Act No. 10 of 2023) designates the Bank of Namibia as regulator for licensing and supervising virtual asset service providers, but a pre-enactment report explicitly noted the bill was silent on taxation. Secondary sources nonetheless claim individual crypto gains are taxed — one reporting capital-nature gains as outside the income tax net while trading gains are taxable up to 37% — but this guide does not treat that specific claim as confirmed against official NamRA guidance.
Botswana
Botswana Unified Revenue Service (BURS) · Tax year 2025
Botswana's Virtual Assets Act took effect in February 2022, mainly to license virtual asset trading, with the Non-Bank Financial Institutions Regulatory Authority (NBFIRA) designating virtual asset service providers and token issuers as regulated non-bank financial institutions. Botswana has no crypto-specific tax law; BURS is reported as applying the general Income Tax Act (Cap. 52:01) income and capital gains rules to crypto, though no official guidance document or ruling confirming the specific mechanics was located.
Cameroon
Direction Générale des Impôts (DGI); BEAC/COBAC for regional banking restrictions · Tax year 2025
Cameroon has no statute that legalizes, classifies, or prohibits individual crypto ownership — personal possession is not technically illegal but carries no formal legal recognition, and crypto is not classified as legal tender, a security, a commodity, or any other regulated asset class. A regional BEAC/COBAC directive restricts banks and financial institutions from crypto transactions. Sources directly conflict on whether any individual tax applies to crypto gains.
Cote d'Ivoire
Direction Générale des Impôts (DGI) · Tax year 2025
Cote d'Ivoire has no crypto-specific tax law; crypto occupies a regulatory grey area, neither recognized as legal tender nor expressly prohibited. The BCEAO, the regional central bank for the eight-member WAEMU/UEMOA zone, has issued cautionary notices without a binding ban, and a 2023 GIABA evaluation flagged the absence of any licensing regime for crypto service providers as a serious gap. Sources conflict on individual tax treatment: one says crypto gains are untaxed, another says general principles apply with a roughly 25% corporate rate.
Democratic Republic of the Congo
Direction Générale des Impôts (DGI); Banque Centrale du Congo (BCC) for banking-sector rules · Tax year 2025
The Democratic Republic of the Congo has no law prohibiting crypto possession or use, and crypto lacks legal tender status. The Banque Centrale du Congo has warned against unlicensed crypto investment schemes without banning crypto outright, and its Instruction No. 15 (Modification No. 3, 2023) sets AML rules for banks and financial companies without a dedicated virtual-asset-service-provider licensing regime. Secondary sources conflict on tax treatment: one says crypto gains are not taxed, another says no dedicated crypto tax framework exists, with general corporate (30%) and personal (up to 40%) rates potentially applying by default.
Madagascar
Direction Générale des Impôts (DGI); Banky Foiben'i Madagasikara (BFM) for the central bank position · Tax year 2025
Madagascar has no comprehensive crypto-specific statute. The central bank (BFM) stated in an October 2021 communiqué that virtual assets are not issued or regulated by any monetary authority and do not constitute legal tender. Décret n° 2024-1352, published in January 2025, sets AML/CFT rules extending to virtual asset service providers under SAMIFIN oversight, though without creating a registration or licensing pathway. Sources conflict on tax treatment: one says crypto gains are untaxed, another says gains are taxed as ordinary income (corporate 20%, personal up to 20%).
Mali
Direction Générale des Impôts (DGI); BCEAO for regional monetary policy · Tax year 2025
Mali has no statute addressing cryptocurrencies or virtual asset service providers, and no licensing framework exists for exchanges or peer-to-peer operators. The BCEAO has clarified that peer-to-peer holding and exchange of crypto-assets are not criminally repressed, though it has not authorized WAEMU-zone commercial banks to deal in or hold cryptocurrencies. A May 2026 Dakar conference announced a regional committee (C-CRYPTO) to draft WAEMU-wide crypto regulations, but produced no immediate rules. No tax authority guidance was located with confidence.
Burkina Faso
Direction Générale des Impôts (DGI); BCEAO for regional monetary policy · Tax year 2025
Burkina Faso has no national crypto-specific legislation; as a WAEMU member, it falls under the BCEAO's regional oversight, which has not issued a binding ban. This research pass found only commercial aggregator sources addressing Burkina Faso's crypto tax position, with no official government or BCEAO document confirming the details, including a claim that crypto gains are currently untaxed.
Benin
Direction Générale des Impôts et des Domaines (DGID) · Tax year 2025
Benin has no standalone crypto law, but crypto is not banned; digital assets are treated as intangible assets governed by existing financial and tax legislation, and owning, trading, and mining are generally treated as lawful. Law No. 2024-01 of 20 February 2024 transposes UEMOA AML directives into Beninese law, requiring prior authorization for virtual asset service providers under Article 58, though implementing regulations naming the competent authority had reportedly not been published as of early 2026.
Malawi
Malawi Revenue Authority (MRA); Reserve Bank of Malawi (RBM) for the central bank position · Tax year 2025
The Reserve Bank of Malawi's 2019 statement holds that cryptocurrencies are not legal tender, that no public institution oversees crypto trading or intermediaries, and that all related activity is undertaken at the individual's own risk. Sources directly disagree on whether crypto use is outright illegal: a 2020 news report says it remains illegal, while the RBM itself has said Malawi is 'on the borderlines' and has not said yes or no. No tax treatment of crypto was located in this research pass.
Belize
Belize Tax Service Department; Financial Services Commission (FSC) for digital asset licensing · Tax year 2025
Belize has no crypto-specific tax statute. Under its territorial tax system, income is taxed only if Belize-sourced, so crypto activity through offshore platforms is generally treated as foreign-sourced and outside the local tax net; Belize also has no capital gains tax. The Financial Services Commission issued the first formal digital asset licensing rules in December 2025, after a reported two-year moratorium, citing the Financial Services Commission Act 2023 and Digital Asset Services Licensing Regulations 2025, with a permanent legislative framework expected under a 2026 amendment act.
Cuba
Oficina Nacional de Administración Tributaria (ONAT); Banco Central de Cuba (BCC) for the underlying authorization framework · Tax year 2025
The Banco Central de Cuba issued Resolution 215/2021, published in Gaceta Oficial No. 73 Extraordinaria on 26 August 2021 and effective 15 September 2021, establishing the basis on which the BCC may authorize particular uses of virtual assets in commercial transactions and license virtual asset service providers, citing reasons of socioeconomic interest tied to remittance disruptions. As of July 2026, the resolution is reported as still in force with no modifying or repealing norm. No tax provisions for crypto were identified in this research pass.
Nicaragua
Dirección General de Ingresos (DGI); Banco Central de Nicaragua (BCN) for virtual asset regulation · Tax year 2025
Secondary sources directly conflict on Nicaragua's crypto tax treatment: one describes no specific crypto legislation, with gains untaxed under the territorial system unless Nicaraguan-source; another reports a 15% capital gains tax as of 2026, plus a reported Law 1072 (2021) and BCN resolution CD-BCN-XXV-1-22 (2022) requiring virtual asset service providers to be licensed by the central bank. This guide does not resolve the conflict, and the specific regulatory citations come from a source with page-layout quality issues reducing confidence.
Haiti
Direction Générale des Impôts (DGI) · Tax year 2025
Haiti has not enacted regulations or legislation specifically regulating cryptocurrency, per the only source located in this research pass. No information on Haiti's tax treatment of crypto, or on its central bank's position, was found at all.
Suriname
Belastingdienst Suriname; Centrale Bank van Suriname (CBvS) for the central bank position · Tax year 2025
Suriname's central bank has not recognized virtual currencies, per the sources reviewed, and there is no crypto-specific tax legislation. The most detailed secondary source itself states both that general tax rules would apply to crypto income AND classifies crypto's tax status as 'Not Taxed' -- an internal inconsistency this guide does not resolve.
Guyana
Guyana Revenue Authority (GRA) · Tax year 2025
The Guyana Revenue Authority's own website does not mention cryptocurrency at all, according to a direct secondary report, leaving users with little official guidance. Secondary sources otherwise disagree on the resulting treatment: one labels crypto as not taxed, subject to general tax rules; another states gains from crypto trading, mining, or other crypto income are subject to standard income tax rates.
Myanmar
Internal Revenue Department (IRD); Central Bank of Myanmar (CBM) for the underlying prohibition · Tax year 2025
Myanmar's central bank prohibits all online and offline cryptocurrency transactions, reaffirmed in a 16 November 2025 warning referencing earlier May 2019 and May 2020 announcements, enforced through the Anti-Money Laundering Law and the Financial Institutions Law rather than a dedicated crypto statute. The CBM is separately pursuing a central bank digital currency (CBDC) via a dedicated committee -- a dual prohibit-crypto/pursue-CBDC strategy. Sources directly conflict on tax treatment: one says Myanmar does not currently tax cryptocurrency gains, consistent with the prohibition; another claims the tax authority expects crypto gains reported under a 2015 Capital Gains Tax Law at a flat 10% rate.
Cambodia
General Department of Taxation (GDT); National Bank of Cambodia (NBC) for crypto-asset licensing · Tax year 2025
Cambodia's rules have shifted from an outright 2018 prohibition toward licensed regulation. Under Prakas B7-024-735 (late 2024), commercial banks and other legal entities may provide cryptoasset services after obtaining prior approval or a license from the National Bank of Cambodia, though banks remain barred from direct exposure to unbacked cryptocurrencies. No cryptocurrency-specific tax legislation has been identified, and this research pass found no official General Department of Taxation guidance addressing crypto.
Laos
Tax Department, Ministry of Finance; Bank of the Lao PDR (BOL) for trading-platform licensing; Ministry of Technology and Communication for mining licensing · Tax year 2025
Laos moved from restriction to authorization in 2021 through two separate instruments: Ministerial Decision No. 777.BOL (15 December 2021, Bank of the Lao PDR) governs crypto trading platforms, requiring 51% Lao ownership, US$10,000,000 registered capital, and a 15% lump-sum tax on the fees the trading center collects from buyers and sellers. A separate instrument, Decision No. 888.MTC (9 November 2021, Ministry of Technology and Communication), governs mining, with a US$500,000 per-license royalty and a separate electricity-based tax. All sources locating these figures date from 2021, and this guide could not confirm whether the framework remains in force unchanged for 2025.
Brunei
Ministry of Finance and Economy; Brunei Darussalam Central Bank (BDCB) for crypto-related advisories · Tax year 2025
Brunei levies no personal income tax and no capital gains tax, so individual crypto gains are generally untaxed, consistent with Brunei's general tax structure. AMBD (the central bank, renamed the Brunei Darussalam Central Bank, BDCB, in 2021) issued an advisory on 22 December 2017 placing crypto outside its regulatory perimeter without prohibiting it. A separately reported second 2018 advisory could not be corroborated beyond one weak source in this pass. No dedicated virtual-asset-service-provider licensing framework exists, leaving crypto trading and holding in a legal gray area.
Nepal
Inland Revenue Department (IRD); Nepal Rastra Bank (NRB) for the underlying ban · Tax year 2025
Nepal Rastra Bank declared bitcoin transactions illegal in a 2017 notice citing Clause 12 of the Foreign Exchange (Regulation) Act, 2019 BS, and in January 2022 extended this to all virtual currency, cryptocurrency, and network marketing activity, citing Sections 52(1) and 61 of the Nepal Rastra Bank Act, 2002 — a ban covering use, trade, investment, and mining, which has led to multiple arrests. Because the underlying activity is illegal, no tax framework exists for crypto.
Bhutan
Department of Revenue & Customs (DRC); Royal Monetary Authority (RMA) for licensing · Tax year 2025
Bhutan does not recognize cryptocurrencies as legal tender but has become a major state-level Bitcoin miner, with the government entity Druk Holding & Investments (DHI) mining using hydroelectric power. Sources disagree on peak holdings (reports range from ~12,000 to ~13,100 BTC as of mid-2025), and a disputed 2026 report alleges DHI sold roughly $1 billion of Bitcoin starting July 2025, which DHI's own CEO disputes. The Royal Monetary Authority limits public mining and exchange activity to the Gelephu Mindfulness City special zone and restricts public crypto trading through domestic banks. No confirmed individual tax framework for crypto gains, mining, or trading was located.
Maldives
Maldives Inland Revenue Authority (MIRA); Maldives Monetary Authority (MMA) for the payment prohibition · Tax year 2025
The Maldives Monetary Authority has prohibited crypto-denominated financial transactions since October 2018, under the Monetary Act (Law No. 6/81), reaffirmed in October 2021, with no enabling legislation enacted as of May 2026 despite a 2025 Maldives International Financial Centre announcement. Secondary sources directly conflict on tax: one states crypto income falls under the general Income Tax Act, Law No. 25/2019 (effective 1 January 2020), with tiered rates up to 15% on worldwide income for residents; another states that because the Maldives has no personal income or capital gains tax, individual crypto gains would not be taxed — a claim that itself conflicts with the existence of Law No. 25/2019.
Fiji
Fiji Revenue and Customs Service (FRCS); Reserve Bank of Fiji (RBF) for the underlying prohibition · Tax year 2025
The Reserve Bank of Fiji's April 2024 press release states that cryptocurrencies are not recognised as legal tender in Fiji, and that it is illegal for any individual or entity to purchase or invest in cryptocurrencies and virtual assets using funds held in Fiji. A reported August 2025 Reserve Bank Act amendment banning virtual asset service providers, with fines up to FJD 1,000,000 or up to 14 years' imprisonment, was not independently confirmed from an official source. Sources conflict on tax treatment given this restriction.
Papua New Guinea
Internal Revenue Commission (IRC); Bank of Papua New Guinea (BPNG) for the regulatory position · Tax year 2025
Papua New Guinea has no crypto-specific tax or licensing law. A 2023 Bank of PNG typology report, hosted directly on the central bank's own site, states that crypto is not regulated by the Bank of Papua New Guinea through its prudential or AML/CTF supervision, or by any other authority — virtual currencies lack legal tender status, but personal use is not reported as banned. This research pass found no Internal Revenue Commission guidance addressing crypto taxation specifically.
Vanuatu
Department of Customs and Inland Revenue; Vanuatu Financial Services Commission (VFSC) for licensing · Tax year 2025
Vanuatu has no income tax or capital gains tax at all, so crypto transactions fall outside the tax base for both individuals and companies, including trading profits, mining income, staking rewards, and token-sale proceeds — though crypto purchases made with fiat may still carry VAT. The Virtual Asset Services Providers Act No. 3 of 2025 took effect 12 May 2025, establishing five license classes (D, D.1-D.4) administered by the Vanuatu Financial Services Commission (VFSC), with the Reserve Bank of Vanuatu holding an additional approval role for the bank-related D.4 class.
Azerbaijan
State Tax Service (Vergiler Nazirliyi); Central Bank of Azerbaijan (CBAR) for margin-trading rules · Tax year 2025
Azerbaijan has no crypto-specific law; crypto sits in a regulatory grey area, not prohibited but also not legal tender. The Central Bank of Azerbaijan's margin-trading regulations define cryptocurrency and set a 2:1 leverage cap for crypto CFDs, its only explicit crypto reference located. Secondary sources directly and extensively conflict on individual tax treatment: a 14% personal income tax rate, a 'not taxed' position, and a Hi-Tech Park-specific 0% rate (with 13% for foreign platforms) were all reported by different sources.
Afghanistan
Afghanistan Revenue Department; Da Afghanistan Bank (central bank) for the underlying prohibition · Tax year 2025
Afghanistan's Taliban-controlled central bank, Da Afghanistan Bank, has prohibited cryptocurrency trading, directing money changers, individuals, and businesspeople to stop trading digital currencies, which officials characterized as problematic and a scam, with some officials separately citing Islamic law concerns that crypto speculation resembles gambling. Authorities in Herat, a reported crypto trading hub, closed crypto-related businesses and arrested traders in August 2022, though sources disagree on the exact figures. No tax treatment of crypto was located in this research pass, and the current (2025-2026) status of enforcement could not be confirmed.
Eswatini
Eswatini Revenue Service (ERS); Central Bank of Eswatini (CBE) for regulatory oversight · Tax year 2025
Cryptocurrencies are not specifically regulated or classified as legal tender in Eswatini. The Central Bank of Eswatini has said it is researching cryptocurrency to learn how to support innovation, while separately warning of pyramid schemes and fraud, stating the government is not yet at a point where it can make a fully informed decision on proper cryptocurrency regulations. The Eswatini Revenue Service has made no statement or pronouncement on the tax treatment of cryptocurrency, confirmed both by a 2019 academic thesis and more recent commentary — a genuinely sustained absence of guidance.
Lesotho
Lesotho Revenue Authority (LRA); Central Bank of Lesotho for regulatory warnings · Tax year 2025
Crypto is largely unregulated in Lesotho, though trading is not explicitly prohibited. The Central Bank of Lesotho has warned that cryptocurrency transactions could lead to violations of anti-money laundering (AML) and counter-terrorist financing laws, tax regulations, and exchange control laws — explicitly flagging tax exposure as a concern, with failing to declare crypto-related income to the Revenue Service potentially breaching existing law. The Financial Institutions Act, 2012 does not explicitly cover cryptocurrency transactions.
Burundi
Office Burundais des Recettes (OBR); Banque de la République du Burundi (BRB) for the underlying ban · Tax year 2025
Burundi's central bank banned cryptocurrency trading in 2019, stating that digital currencies do not have legal tender status in Burundi, with local financial institutions not authorized to sell or trade crypto and those found trading subject to prosecution. All sources located for this ban date from 2019, and this guide could not confirm whether it remains the current enforced position for 2025. No tax treatment of crypto was located in this research pass.
Republic of the Congo
Direction Générale des Impôts et des Domaines (DGID); BEAC for regional monetary policy · Tax year 2025
This research pass located no country-specific information on the Republic of the Congo's (Brazzaville) crypto legal or tax position — search results addressing 'Congo' or 'DRC' returned material specific to the separate Democratic Republic of the Congo (Kinshasa). As a CEMAC zone member, the Republic of the Congo falls under the regional BEAC/COBAC framework described for other CEMAC states in this knowledge base, which has issued cautionary statements without a binding crypto ban, but no Congo-Brazzaville-specific tax information was identified.
Gabon
Direction Générale des Impôts (DGI); BEAC/COBAC for regional banking oversight · Tax year 2025
Gabon has no dedicated national crypto law and crypto is not recognized as legal tender; it sits instead under the regional CEMAC framework managed by the Bank of Central African States (BEAC), whose electronic-money rules from 2011 are the closest applicable framework, with BEAC not having articulated a specific crypto policy. COBAC, the regional banking regulator, restricts regulated financial institutions from crypto activity, while individuals are not barred from holding it. The only tax-specific source found is internally inconsistent.
Gambia
Gambia Revenue Authority (GRA); Central Bank of The Gambia (CBG) for regulatory oversight · Tax year 2025
No Gambia-specific information on cryptocurrency's legal status or tax treatment was located in this research pass, despite multiple search attempts. This guide documents that genuine, total information gap rather than inferring a tax position from the absence of findable sources.
Guinea
Direction Générale des Impôts (DGI); Banque Centrale de la République de Guinée (BCRG) for AML oversight · Tax year 2025
Guinea does not currently have a dedicated legal framework or licensing regime specifically for virtual assets or crypto service providers. The BCRG, the lead regulator, has not issued specific directives authorizing or banning crypto activities; its main relevant instrument is AML-focused rather than crypto-specific — Instruction No. 111/DGSIF/DSB (11 January 2023) establishes a 150 million GNF threshold for reporting cash transactions and electronic transfers to CENTIF, explicitly covering virtual asset service providers among the entities it applies to. No tax treatment of crypto was located in this research pass.
Sierra Leone
National Revenue Authority (NRA); Bank of Sierra Leone for the central bank position · Tax year 2025
Sierra Leone does not have specific cryptocurrency tax legislation, per the sources reviewed. Sources conflict on the central bank's position: two outlets report the Bank of Sierra Leone banned two crypto companies in 2019 and denied issuing any crypto-related deposit licenses, while a separate comparison source instead says the central bank has not issued formal crypto guidance at all — that source's reliability is further reduced by its regulator entries appearing to describe El Salvador rather than Sierra Leone.
Sudan
Sudan Taxation Chamber; Central Bank of Sudan for the underlying restrictions · Tax year 2025
Sudan's central bank has warned against crypto, stating it is not classified as money, private money, or property under Sudanese legislation and cannot be considered legal tender. Sources conflict on tax: one cites the Income Tax Act 1986 placing crypto gains under miscellaneous income, while a tax-tracking site states Sudan has no specific crypto tax legislation.
Kyrgyzstan
State Tax Service (Мамлекеттик салык кызматы); National Bank of the Kyrgyz Republic for mining oversight · Tax year 2025
Kyrgyzstan's Law 'On Virtual Assets' became effective in August 2022, defining a virtual asset and covering mining, issuance, and services by legal entities, though virtual assets are explicitly not legal tender. A 2020 law (dated 1 August 2020) separately set a mining tax calculated on electricity costs at 15% -- the better-supported figure after a 2026-10-28 re-check, though the original research's '10%' claim could not be re-confirmed or fully ruled out. A December 2025-reported draft law would establish licensed 'crypto banks' for regulated digital-asset banking services, but this guide found no confirmation it has passed.
Tajikistan
Tax Committee under the Government of Tajikistan; National Bank of Tajikistan for regulatory oversight · Tax year 2025
No Tajikistan-specific information on cryptocurrency's legal status, central bank position, or tax treatment was located in this research pass. A dedicated article on Central Asian crypto regulation, covering Kyrgyzstan and Turkmenistan in detail, mentioned Tajikistan only in passing without substantive content, leaving this guide unable to document even a basic regulatory framework.
Turkmenistan
Main State Tax Service; Central Bank of Turkmenistan for licensing · Tax year 2025
Turkmenistan's Law on Virtual Assets, signed by President Serdar Berdimuhamedov in late November 2025, took effect 1 January 2026 — bringing cryptocurrencies under civil law and establishing a licensing scheme for cryptocurrency exchanges and mining operations overseen by the Central Bank of Turkmenistan, with citizens and companies able to mine after registering in the central bank's database. Digital assets are treated as property, not money, and are not recognized as legal tender; the law also keeps a ban on using digital assets as a means of payment, and bars credit institutions from offering cryptocurrency services. No tax-specific provisions were identified within the law or elsewhere.
Libya
Tax Department (Libya); Central Bank of Libya (CBL) for regulatory oversight · Tax year 2025
Libya does not have specific cryptocurrency regulations or tax legislation, per the only source located in this research pass, and the Central Bank of Libya has not issued formal guidance on crypto. No further detail — on legal status, enforcement, or any general tax provisions that might apply by default — was found.
Syria
Ministry of Finance (Syria); Central Bank of Syria (CBS) for the underlying restriction · Tax year 2025
Syria has no specific laws legalizing or banning cryptocurrency use, a legal gray area. A 2022 Central Bank of Syria decision prohibiting crypto in payments and banking has reportedly been neither reaffirmed nor rescinded since the transitional government took over. In August 2025, the CBS warned that digital currencies are not subject to supervision or licensing by any official authority, are not recognized legal tender, and are not issued by the CBS. One source cites the general 2003 Income Tax Law as the basis for taxing digital asset income in the absence of a dedicated crypto tax code, though this is single-sourced. Following the lifting of US sanctions, Binance began serving Syrian residents.
Liberia
Liberia Revenue Authority (LRA); Central Bank of Liberia (CBL) for regulatory oversight · Tax year 2025
The Central Bank of Liberia has not issued any crypto licenses and treats unauthorized crypto products as illegal, per a single regulation comparison source, which also reports the central bank closed a local crypto startup in 2021. No specific crypto legislation exists, though the Financial Institutions Act requires licensing for financial services generally. No tax framework for crypto was identified.
Seychelles
Seychelles Revenue Commission (SRC); Financial Services Authority (FSA) for VASP licensing · Tax year 2025
Crypto use is permitted in Seychelles, though cryptocurrencies are not recognized as legal tender by the central bank. The Virtual Asset Service Providers (VASP) Act 2024 (Act 12 of 2024) requires the Financial Services Authority (FSA) to license and supervise VASPs. Seychelles has no general capital gains or inheritance tax. A legal person licensed under the VASP Act is taxed at exactly 1.5% on its assessable income, confirmed directly from the Official Gazette text of S.I. 102 of 2024, effective 1 January 2025.
Mongolia
General Department of Taxation (MTA); Financial Regulatory Commission (FRC) for VASP licensing · Tax year 2025
Mongolia's Law on Virtual Asset Service Providers, adopted 17 December 2021 and effective 25 February 2022, defines crypto as 'virtual assets' and empowers the Financial Regulatory Commission to license and supervise providers. Owning, trading, and mining are legal, though Mongol Bank has repeatedly stated crypto does not constitute an official means of payment. Sources directly conflict on individual tax treatment, with one source internally inconsistent (stating both 'not taxed' and that general income tax rules apply), while another reports 20% for individuals and 10%-25% for companies.
Venezuela
Servicio Nacional Integrado de Administración Aduanera y Tributaria (SENIAT); Superintendencia Nacional de Criptoactivos (SUNACRIP) for crypto-specific regulation · Tax year 2025
Venezuela established SUNACRIP (the National Superintendency of Crypto Assets) under a decree reported as published in Official Gazette No. 41,575 in late January or early February 2019 (sources disagree on the exact date), making registration with SUNACRIP mandatory for businesses using cryptocurrency. A separate, same-period decree reportedly named SUNACRIP as responsible for taxing crypto transfers, capping transfer fees at 15% and monthly Petro-denominated remittance limits — but this guide could not confirm whether this framework remains current for 2025, and the legal status of the government's own 'petro' cryptocurrency is itself disputed.
North Korea
Not applicable — no functioning individual tax system was identified · Tax year 2025
North Korea's state apparatus was reported (as of early 2020) to use crypto mining and large-scale cyber theft from exchanges as a means of generating revenue and evading international sanctions tied to its nuclear weapons program, with Recorded Future reporting the regime's Monero mining efforts grew roughly tenfold since 2018, and the UN estimating as much as $2 billion stolen via cyberattacks on financial institutions and crypto exchanges. This is a state-sponsored sanctions-evasion activity, not an individual tax question, and this guide found no information suggesting any individual crypto tax framework exists or is meaningful in North Korea's command economy. Note this reporting is itself several years old; no more recent figures were located in this pass.
Yemen
Not applicable — no functioning unified tax authority identified for crypto purposes · Tax year 2025
No Yemen-specific information on cryptocurrency's legal status, central bank position, or tax treatment was located in this research pass. Yemen's ongoing civil conflict, with competing Houthi-controlled authorities in the north and an internationally recognized government in the south, further complicates the prospect of any single, unified national crypto or tax position even if one existed.
Central African Republic
Direction Générale des Impôts et des Domaines (DGID); BEAC for regional monetary policy · Tax year 2025
The Central African Republic briefly made Bitcoin legal tender alongside the CFA franc under Law n°22.004 in April 2022 — the second country in the world to do so — but this created significant legal uncertainty at the regional (CEMAC) level, drawing objection from BEAC, the regional central bank. One secondary source reports parliament unanimously voted to repeal the legal-tender provisions in March 2023, leaving Bitcoin with a 'recognized status as a reference digital asset' rather than legal tender. The CAR separately launched a limited digital coin project named Sango, though the IMF describes its broader ecosystem elements as not yet launched and warns the project may create systemic risk. No tax treatment of crypto was located.
Chad
Direction Générale des Impôts (DGI); BEAC for regional monetary policy · Tax year 2025
Chad belongs to the CEMAC monetary bloc, whose central bank, BEAC, has stated cryptocurrencies are 'not suitable' and have not been approved as legal tender within CEMAC, with the BEAC governor telling citizens not to invest in these speculative, very risky assets. COSUMAF, the regional securities regulator, excluded cryptocurrencies from its regulatory framework effective 1 August 2022. No tax treatment of crypto was located for Chad specifically.
Comoros
Direction Générale des Impôts et des Domaines; Banque Centrale des Comores (BCC) for regulatory oversight · Tax year 2025
No national government in Comoros has enacted comprehensive legislation classifying Bitcoin or other cryptocurrencies under domestic law. The Banque Centrale des Comores oversees banking and monetary policy generally but has not issued guidance on cryptocurrency trading, custody, or payments for residents. Sources conflict on tax: one claims a 10% capital gains tax applies to crypto as of 2026, while a separate licensing-focused article instead says crypto activity is governed mainly by general corporate, tax, and banking rules rather than crypto-specific regulation.
Djibouti
Direction Générale des Impôts; Banque Centrale de Djibouti for regulatory oversight · Tax year 2025
No Djibouti-specific information on cryptocurrency's legal status, central bank position, or tax treatment was located in this research pass, despite being included in targeted search queries alongside several neighboring and regionally comparable countries. This guide documents that genuine, total information gap.
Eritrea
Not applicable — no identified tax authority guidance on crypto · Tax year 2025
No Eritrea-specific information on cryptocurrency's legal status, central bank position, or tax treatment was located in this research pass, despite being included in targeted search queries. Eritrea maintains one of the world's most restricted economies with limited internet access and tightly controlled financial infrastructure, a general context this guide notes without treating it as a confirmed finding about crypto specifically.
Somalia
Somalia Revenue Authority; Central Bank of Somalia (CBS) for regulatory position · Tax year 2025
Cryptocurrencies are neither expressly authorised nor prohibited under Somali federal law, and are not legal tender. The Central Bank of Somalia has warned the public about virtual assets, framed as caution rather than a blanket prohibition, reinforcing the absence of any lawful operating framework rather than banning the activity outright. Somalia's Income Tax Act 2025 makes no mention of digital assets, confirming there is no crypto-specific tax guidance.
Cabo Verde
Direção Nacional de Receitas do Estado (DNRE); Banco de Cabo Verde (BCV) for regulatory oversight · Tax year 2025
No Cabo Verde-specific information on cryptocurrency's legal status, central bank position, or tax treatment was located in this research pass, despite a dedicated search query covering it alongside Equatorial Guinea, Guinea-Bissau, and São Tomé and Príncipe. This guide documents that genuine, total information gap.
Equatorial Guinea
Ministerio de Hacienda, Economía y Planificación; BEAC/COBAC for regional banking restrictions · Tax year 2025
As a CEMAC zone member, Equatorial Guinea's banks and payment providers are barred from holding or transacting cryptocurrency under a COBAC decision dated May 2022; BEAC has voiced caution about crypto without an outright ban, and the government has issued no specific digital-asset law. Sources conflict on tax: one reports a 10% capital gains tax on crypto, another states no crypto-specific tax rule exists, implying general corporate or business profits rules would apply by inference.
Guinea-Bissau
Direção Geral das Contribuições e Impostos (DGCI); BCEAO for regional monetary policy · Tax year 2025
Guinea-Bissau, a WAEMU member under BCEAO oversight, has no crypto-specific legislation, per the sources reviewed. One source reports crypto gains are exempt from capital gains tax as of 2026, while describing hard-fork proceeds and mining income as taxable ordinary income — an internal distinction this guide treats as only partially corroborated, since no second source confirms the specific hard-fork/mining carve-out.
Antigua and Barbuda
Inland Revenue Department (IRD) · Tax year 2025
Antigua and Barbuda has no crypto-specific tax legislation. Since there is no personal income tax or capital gains tax generally, individual crypto gains are reported as not taxed at the individual level — consistent with Antigua and Barbuda's general tax structure rather than a crypto-specific ruling. Crypto businesses operating in the jurisdiction are separately regulated: the Digital Assets Business Act (2020) requires licensing for such businesses.
Dominica
Inland Revenue Division · Tax year 2025
Sources conflict on Dominica's crypto tax position. An exchange blog states Dominica has no distinct capital gains tax, but significant crypto gains may need to be reported as part of overall income. A separate tax-tracking site instead claims crypto profits are entirely tax-free under Dominica's territorial tax system and general Income Tax Act. This guide does not resolve which position is correct, and could not find information on Dominica's crypto legal/regulatory status.
Grenada
Inland Revenue Division (IRD); GARFIN for virtual asset business licensing · Tax year 2025
Cryptocurrencies are legal in Grenada but not legal tender, with a licensing regime for virtual asset businesses administered by GARFIN (the Grenada Authority for the Regulation of Financial Institutions). Grenada has no capital gains, inheritance, or net worth tax; personal income tax is reported at 10% on the first XCD 24,000 and 28% above that. The Inland Revenue Division has published no crypto-specific guidance, so mining, staking, and business activity are reported as falling under these general income tax rules.
Mauritania
Direction Générale des Impôts; Banque Centrale de Mauritanie (BCM) for regulatory oversight · Tax year 2025
Mauritania's regulatory stance toward crypto is reported as restrictive, shaped by Islamic finance principles, with the central bank having warned against crypto use. This guide found no specific statute, circular number, or tax treatment for Mauritania, and no corroboration of this single source's characterization.
Holy See
Not applicable — no identified tax authority guidance on crypto · Tax year 2025
No information on the Holy See's (Vatican City State's) cryptocurrency legal status or tax treatment was located in this research pass. The only reference found was a hypothetical mention of a speculative 'Vatican Coin' in an unrelated 2018 academic study on Palestinian cryptocurrency policy, which does not describe any actual Vatican position. The Holy See's unique status as a city-state without a conventional broad-based population or personal income tax system is noted as general context.
Kiribati
Ministry of Finance and Economic Development (MFED) · Tax year 2025
No Kiribati-specific information on cryptocurrency's legal status, central bank position, or tax treatment was located in this research pass, despite being included in a dedicated search query covering several Pacific island states. This guide documents that genuine, total information gap.
Niger
Direction Générale des Impôts; BCEAO for regional monetary policy · Tax year 2025
Niger is a WAEMU member under BCEAO oversight, the same regional central bank covered elsewhere in this knowledge base for other West African states. The BCEAO continues to develop a regional crypto regulatory framework in coordination with the UMOA Financial Markets Authority, and announced a drafting committee (C-CRYPTO) at a May 2026 Dakar conference, though no immediate regulatory measures were produced. This research pass found no Niger-specific crypto legal or tax information beyond this general regional context.
Palestine, State of
Palestinian Ministry of Finance; Palestine Monetary Authority (PMA) for the underlying prohibition · Tax year 2025
A 2025 academic legal study concludes the Palestinian legal system remains in a stage of 'temporary prohibition' of virtual currencies, pending regulation by the Palestine Monetary Authority (PMA), aimed at limiting legal and economic risks. Decree-Law No. 39 of 2022 on Anti-Money Laundering and Counter-Terrorism Financing provides the legal basis for applying AML/CFT provisions to crimes committed through virtual currencies. The PMA's monetary powers are themselves constrained under the 1994 Paris Protocol, which did not grant it authority to issue its own currency. No tax treatment of crypto was located, consistent with its reported prohibited status.
Marshall Islands
Ministry of Finance, Banking and Postal Services · Tax year 2025
A 2018 law (the Sovereign Currency Act) created the Sovereign (SOV) as a second legal tender in the Marshall Islands, alongside the US dollar — a notable, specific legislative act. The IMF publicly opposed the project in 2020-2021, warning it could jeopardize the country's last US correspondent banking relationship; the project's current implementation status could not be confirmed in this pass. No specific cryptocurrency tax legislation was identified; one secondary source speculates crypto-trading business income could potentially fall under the general gross revenue tax, but this guide does not treat this as confirmed.
Micronesia
Department of Finance and Administration (FSM) · Tax year 2025
The Federated States of Micronesia does not have specific legislation or guidance on cryptocurrency taxation. A second, independent secondary source reports the FSM has no personal income tax and no capital gains tax at all, under Title 54 of the FSM Code, which (if accurate) would mean crypto gains are untaxed for the same reason any gain is untaxed there -- not because of crypto-specific guidance. Business income from crypto activities could theoretically be subject to the general gross revenue tax, though this guide does not treat this as confirmed. A separate, unsourced claim that crypto would be taxed as property starting January 2026 is explicitly discounted as unreliable, since it directly contradicts both sources above and cites no legal basis.
Nauru
Nauru Revenue Office · Tax year 2025
Nauru's parliament passed the Command Ridge Virtual Asset Authority Act 2025 on 17 June 2025, creating a dedicated digital asset regulator -- reported across multiple independent outlets as the first such single-purpose regulator among Pacific island states. The Act presumes digital assets are commodities rather than securities and licenses virtual-asset service providers, but no source found addresses tax treatment at all. Nauru does not have specific cryptocurrency TAX legislation, per a separate tax-tracking source; the regulatory and tax questions are genuinely separate here.
Palau
Bureau of Revenue and Taxation · Tax year 2025
Palau's official position on crypto has shifted: then-President Tommy Remengesau Jr. stated years ago that Palau does not officially involve itself in cryptocurrency (after a firm falsely claimed government backing), but current President Surangel Whipps Jr. has since pursued a digital-residency bill for crypto users and a stablecoin pilot with Ripple. No information on Palau's tax treatment of crypto was located under either administration -- a genuine, total gap.
Saint Kitts and Nevis
Inland Revenue Department (IRD) · Tax year 2025
Saint Kitts and Nevis has no crypto-specific legislation of its own, but participates in the Eastern Caribbean Central Bank's (ECCB) digital currency pilot. A 2021 opinion piece notably reported that, at that time, the ECCB's draft Virtual Assets Bill had only actually been enacted in Saint Kitts and Nevis among the eight-member Eastern Caribbean Currency Union — a specific, distinguishing claim this guide could not re-confirm as current. Since there is no personal income tax or capital gains tax, individual crypto gains are reported as not taxed.
Saint Lucia
Inland Revenue Department (IRD) · Tax year 2025
Saint Lucia has no crypto-specific regulations of its own, though it participates in the Eastern Caribbean Central Bank's (ECCB) digital currency pilot. A 2021 opinion piece reported that no legal bar existed to starting a crypto-to-crypto exchange business in Saint Lucia, while noting the ECCB's draft Virtual Assets Bill still awaited the local legislature's decision at that time — distinct from Saint Kitts and Nevis, which had reportedly already enacted it. No tax source was located for Saint Lucia specifically.
Saint Vincent and the Grenadines
Inland Revenue Department; Financial Services Authority (FSA) for virtual asset business licensing · Tax year 2025
The Virtual Asset Business Act 2022 is confirmed in force in Saint Vincent and the Grenadines as of 31 May 2025, with the Financial Services Authority (FSA) regulating virtual-asset exchange, swap, transfer, and custody/administration activities (crypto derivatives/CFDs are explicitly excluded). What remains genuinely unresolved is the tax side: secondary sources directly conflict on individual rates (32.5% vs. 28% maximum personal income tax), and a marketing claim of 'zero crypto tax' could not be corroborated and is not repeated here.
Samoa
Ministry for Revenue; Central Bank of Samoa for the underlying restriction · Tax year 2025
The Central Bank of Samoa has stated that cryptocurrencies do not have legal tender status to be accepted as a currency in Samoa, and anyone promoting virtual currency there must first obtain Central Bank approval, with promoters treated as financial institutions under the 2018 Amendment Act. Samoa does not have specific cryptocurrency tax legislation; income from crypto-related business activities would fall under general income tax provisions, though the only source located on this point is internally inconsistent about whether crypto gains are actually taxed.
Sao Tome and Principe
Direção Geral das Contribuições e Impostos (DGCI); Banco Central de São Tomé e Príncipe (BCSTP) for regulatory oversight · Tax year 2025
Sao Tome and Principe has no crypto-specific tax legislation, per the only source located, which states crypto gains are not taxed — but the same source's own illustrative calculator shows a 10% short-term rate, an internal inconsistency this guide does not resolve. No information on Sao Tome and Principe's central bank position or broader crypto legal status was located.
Solomon Islands
Inland Revenue Division; Central Bank of Solomon Islands (CBSI) for regulatory oversight · Tax year 2025
The Solomon Islands has no specific legislation or guidance on cryptocurrency taxation, and the Central Bank of Solomon Islands has not issued formal regulations on digital currencies, per the sources reviewed. Crypto income from business activity would, in principle, fall under ordinary income tax rules; a secondary, non-legal source separately suggests general tax principles for property and income may apply more broadly, but this guide does not treat that broader suggestion as confirmed.
South Sudan
South Sudan Revenue Authority; Bank of South Sudan for the regulatory position · Tax year 2025
The Bank of South Sudan has stated that virtual currencies, bitcoin especially, do not have legal status in the country, and that providers of virtual currencies are neither regulated nor supervised by the Bank, with customers having no legal protection for any losses. No information on South Sudan's tax treatment of cryptocurrency was located in this research pass.
Timor-Leste
Autoridade Tributária de Timor-Leste; Banco Central de Timor-Leste (BCTL) for regulatory warnings · Tax year 2025
Crypto is legal but entirely unregulated in Timor-Leste: there is no virtual asset statute, no general prohibition on holding or trading crypto, and no dedicated licensing regime. The central bank has issued public warnings about illegal online investment and lending schemes generally, but has published no formal regulatory framework specific to virtual assets. Sources conflict on tax: one states Timor-Leste does not tax cryptocurrency gains, while another says crypto income would, in principle, fall under the general income tax framework despite the absence of crypto-specific provisions.
Togo
Office Togolais des Recettes (OTR); BCEAO for regional monetary policy · Tax year 2025
Togo has no dedicated crypto law, and the BCEAO (its regional central bank as a WAEMU member) has neither banned crypto nor recognized it as a regulated asset class. General tax rules would apply by default in the absence of crypto-specific treatment: 27% corporate income tax, progressive personal income tax up to 35% (CFA 900K-15M+ brackets), and a capital gains treatment sources disagree on -- one detailed source says 7% on property-transfer capital gains, another says gains are generally included in taxable income with a 20% rate for specific disposals. This guide does not resolve that conflict or confirm either figure applies to crypto specifically.
Tonga
Ministry of Revenue and Customs; National Reserve Bank of Tonga for regulatory oversight · Tax year 2025
No Tonga-specific information on cryptocurrency's legal status or tax treatment was located in this research pass. The only related mention found was a National Reserve Bank of Tonga warning about an unrelated investment-scam platform impersonating legitimate trading services, which does not address crypto taxation or legal status specifically.
Tuvalu
Tuvalu Inland Revenue Department · Tax year 2025
Tuvalu does not have specific cryptocurrency tax legislation, and because there are no income or capital gains taxes generally, crypto transactions are reported as not subject to direct taxation — consistent with Tuvalu's general tax structure rather than a crypto-specific ruling. This research pass found no further detail on Tuvalu's crypto legal status, central bank position, or regulatory framework.
Pakistan
Federal Board of Revenue (FBR); Pakistan Virtual Assets Regulatory Authority (PVARA) for licensing · Tax year 2025
Pakistan has established the Pakistan Virtual Assets Regulatory Authority (PVARA) under the Virtual Assets Act 2026, which has issued no-objection certificates to global exchanges including Binance and HTX. The Act itself imposes no tax; crypto profits currently fall under the general Income Tax Ordinance 2001 (business income, capital gains, or other-sources income depending on activity). A dedicated crypto capital gains regime was proposed for the Finance Act 2026 but was NOT included when that Act was enacted (effective 1 July 2026) -- it remains proposed, not law. A widely-cited flat 15% crypto capital gains rate is explicitly unsupported by the statute.
Full country coverage tracker
Every country in Kaavon's declared scope, with its current research status. Only published countries link to a guide — the rest are genuinely not yet researched.
Showing 195 of 195 countries in the declared scope (194 published so far).
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