CryptoTax Map

No personal income tax. Zero capital gains tax. CBI program from $230K accepts Bitcoin proof-of-funds.

Zero income tax, zero capital gains tax, zero inheritance tax jurisdiction. Close proximity to Miami. Total tax haven for crypto investors.

No personal income tax. Zero tax on crypto gains for individuals. Regulated by the Central Bank of Bahrain with a clear licensing framework for digital asset businesses.

Belize has no capital gains tax. Income from investments is exempt. Popular with offshore structuring.

Zero-tax regime for individuals. Allows local taxes to be paid in USDC since 2019. New 15% corporate tax only applies to massive multinationals.

Bhutan has no capital gains tax and has been mining Bitcoin since 2019 using hydroelectric power.

Classic offshore tax haven with zero taxation across the board. No capital gains, no income tax on non-residents, no corporate tax for IBCs, no inheritance tax, no sales tax.

No personal income tax. Zero tax on crypto gains for individuals. 5% social fund contribution required. No CBI program available.

Cambodia has no capital gains tax. Growing crypto adoption. Dollar-based economy.

Absolute zero-tax jurisdiction. No income tax, no capital gains tax, no corporate tax, no inheritance tax. CARF reporting being implemented for transparency.

No capital gains tax. Personal income tax exists but no CGT. Cheapest CBI in the Caribbean at $100K.

First country to adopt Bitcoin as legal tender. Eliminated all taxes on 'technological innovation' including crypto in 2023. Bitcoin citizenship available for $1M investment.

Ministry of Finance confirms individuals are exempt from all income tax on crypto profits. Crypto not considered 'Georgian sourced' income. Mining equipment imports are duty-free.

No personal income tax. Zero capital gains tax. Grenada's CBI is the only Caribbean passport with a US E-2 treaty, making it uniquely valuable.

No personal income tax. Zero tax on crypto gains for individuals. Kuwait has been cautious about crypto regulation.

Liechtenstein does not tax capital gains for individuals. Pioneering Blockchain Act provides full crypto regulation.

Maldives has no personal income tax or capital gains tax. Tourism-based economy with growing crypto interest.

Zero tax on all crypto income for individuals. Special 1% token trading regime for businesses. Gateway to Africa/Asia investment with investment visa program.

No personal income or capital gains tax for residents (except French nationals). Ultra-luxury zero-tax jurisdiction for crypto investors.

Territorial tax system means all foreign-sourced crypto gains are 100% tax-free. Crypto traded on international exchanges is considered foreign-sourced. No VAT on crypto transactions.

No personal income tax or capital gains tax. Pioneer of CBI programs. Bitcoin.com headquarters.

Saint Lucia has no capital gains tax. CBI program offers citizenship from $100K.

Samoa has no capital gains tax. Small island economy with growing digital finance interest.

No personal income tax including on crypto gains. Corporate tax only applies to foreign entities. Saudi is developing a comprehensive digital assets regulatory framework.

IBCs with no local activity are exempt from corporate income tax, including crypto mining. No VAT or capital gains tax on crypto. VASP licensing legislation passed in 2024.

St. Vincent has no capital gains tax. Popular jurisdiction for crypto exchanges and offshore finance.

Suriname generally does not tax capital gains for individuals. Limited crypto-specific regulation.

Tonga has no capital gains tax. Bitcoin adoption growing following El Salvador model.

Turkey currently has no capital gains tax on crypto for individuals. High crypto adoption (52M+ users). New legislation pending.

Zero income tax jurisdiction. No capital gains, no income tax on individuals whatsoever. However, residency/citizenship by investment is not available.

Zero personal income tax and zero capital gains tax on all crypto activities for individuals. Dubai's VARA provides world-class regulatory framework.

Constitutional zero-tax status. No personal income, capital gains, corporate, or inheritance tax. First country to accept Bitcoin for citizenship by investment (~$130K).

Territorial tax system means foreign-source crypto gains are tax-free. No CGT for individuals on foreign assets. Popular digital nomad destination.

No CGT on crypto disposals for non-real estate assets. Cyprus has positioned itself as a crypto-friendly EU jurisdiction.

Crypto held >1 year: completely tax-free. Sold within 1 year: taxed as income (up to 45%). Annual exemption of €1,000 for short-term gains. Germany treats crypto as 'private money', not capital asset.

No capital gains tax, no VAT for individuals. Crypto businesses face 12.5% corporate tax. Clear regulatory framework via Financial Services Commission.

No capital gains tax on crypto for individuals. Business traders and professionals subject to profits tax. New 2025-2026 exemptions extending to hedge funds and family offices investing in crypto.

Crypto gains tax-free after 6-month holding period. Short-term gains taxed as income up to 42%. Luxembourg is a major EU financial center.

Crypto held as investment is exempt from capital gains tax. But if you trade frequently (day trading), it becomes taxable as business income. The line between 'investment' and 'trading' is subjective.

'Blockchain Island' - no capital gains tax on long-term crypto held as 'store of value'. Business/trading may face 35% tax but can be reduced to 0-5% with proper structuring. MiCA alignment in 2025.

No personal income tax. Crypto gains for individuals are tax-free under general tax framework. Corporate tax at 15%. Blockchain regulation being explored in 2025.

Territorial tax system means zero tax on foreign-source Bitcoin gains. 10% on local source income. Crypto mining law passed 2024. Cheapest citizenship path ($5K, 3 years).

Hold crypto >365 days and sell for 0% tax. Short-term gains taxed at 28%. Crypto-to-crypto swaps reset the holding period. NHR 2.0 (IFICI) available for qualified professionals.

Act 60 offers 0% capital gains on crypto acquired AFTER becoming resident. Crypto acquired before moving is still subject to US federal tax. Must spend 183+ days/year on island. Loophole under legislative threat.

No personal income tax. Crypto gains for individuals are tax-free. Corporate tax at 10%. Digital Asset Regulatory framework being finalized by Q2 2025.

No capital gains tax for individual investors. Becomes taxable (0-24%) only if IRAS classifies your activity as business/trading income based on frequency, intent, and 'badges of trade'.

Capital gains on crypto are tax-free for individual investors at federal level. Small wealth tax (0.5-0.8%) applies to total crypto holdings. Professional traders may face income tax. Home of 'Crypto Valley' in Zug.

5-year tax holiday (2025-2029) on crypto capital gains - but ONLY through Thai SEC-licensed domestic exchanges. Foreign platforms, DeFi, P2P trades NOT covered. Temporary program.

Crypto gains exempt from personal income tax since 2023. Mining is licensed and regulated. Uzbekistan is positioning itself as a crypto-friendly Central Asian hub.

15% flat tax on crypto gains. Albania has become popular with digital nomads and has a growing tech scene.

10% flat tax on income. Andorra is a popular destination for crypto entrepreneurs with low taxes and high quality of life.

Angola applies 10% withholding on investment income including crypto gains. Relatively favorable rate.

5-15% tax on realized gains and cross-border crypto transfers. Shifted from wealth-style declaration. Tax amnesty through March 2025 for undeclared crypto. Highest crypto adoption in the region ($91B inflows in 2024).

10% capital gains tax. Armenia has attracted tech talent post-2022 with a growing startup ecosystem and crypto-friendly environment.

14% income tax rate. Azerbaijan has limited crypto-specific regulation but general tax rules apply.

No capital gains tax but income tax up to 28.5%. Barbados Welcome Stamp digital nomad visa popular with crypto holders.

Tax holiday on crypto ran through 2025 via High-Tech Park decree. Post-exemption, individuals face 13% tax on crypto income. Future extensions uncertain due to geopolitical situation.

Bolivia taxes crypto gains at 13%. Previously banned crypto, lifted ban in 2024. Growing adoption.

Bosnia has a flat 10% tax on income including crypto gains. Low tax burden.

Flat 15-17.5% tax on all crypto gains. Previous progressive model and small investor exemption (R$35,000/month) removed in 2025. CARF reporting from mid-2026.

10% flat tax on both personal income and corporate income. Bulgaria has Europe's lowest combined tax rates.

15% flat rate on capital gains. Colombia has a growing crypto ecosystem with regulatory sandbox for exchanges.

Hold crypto for 2+ years and pay 0% tax. Short-term gains face ~10% national tax plus city surtax (effective ~12%). EU member state subject to DAC8.

Standard 15% income tax on crypto gains. 3-year holding period exemption available. Higher rate of 23% for high earners. DAC8 compliance from 2026.

Crypto profits taxed at 20% only when sold or exchanged. Holding is not taxable. VAT-exempt. E-Residency program allows remote business creation. Digital pioneer but not a tax haven.

10% capital gains tax. Fiji has limited crypto regulation but general tax rules apply. Growing digital economy.

15% flat tax on crypto gains. Greece has introduced a digital nomad visa and non-dom regime attracting crypto holders.

Guatemala taxes capital gains at 10%. Low overall tax burden. Limited crypto regulation.

Honduras has a 10% capital gains tax. Exploring Bitcoin as legal tender following El Salvador. ZEDE zones offer tax benefits.

15% flat personal income tax applies to crypto gains. Hungary has the EU's lowest corporate tax rate at 9%.

Very low 0.1% final tax on crypto transactions plus 0.11% VAT. Indonesia has a large and growing crypto market.

No capital gains tax but income tax up to 25%. Crypto regulation under development. Growing fintech sector.

10% flat tax. Kazakhstan became a major Bitcoin mining hub after China's ban. AIFC in Astana offers crypto-friendly regulation.

3% digital asset tax on transfer/exchange value. Kenya is a major crypto hub in East Africa with high mobile money adoption driving crypto use.

Kosovo has low tax rates with 0-10% income tax. Growing tech sector with crypto adoption.

Kyrgyzstan has a flat 10% income tax. Growing crypto mining sector due to cheap electricity.

Laos taxes capital gains at 10%. Limited crypto adoption. Government exploring digital currency.

15% flat tax on crypto gains. Lithuania has become a hub for crypto companies with its licensing framework.

Madagascar has a flat 20% tax on capital gains and income. Low overall tax burden.

12% flat tax rate on income including crypto. Moldova has very low tax rates and is developing its IT sector.

10% flat income tax. Mongolia has favorable tax rates and growing interest in crypto mining due to cheap energy.

Progressive tax 9-15%. Montenegro uses EUR and has become a hub for crypto entrepreneurs.

Nicaragua taxes capital gains at 10%. Growing crypto adoption but limited regulation.

10% capital gains tax on crypto disposals. Nigeria has Africa's largest crypto market despite past regulatory friction. SEC now regulates digital assets.

North Macedonia has a flat 10% tax on capital gains. EU accession candidate.

Papua New Guinea taxes capital gains at 10%. Limited crypto adoption and regulation.

Crypto gains treated as capital gains at various rates. High adoption driven by play-to-earn games and remittances.

Flat 19% tax on crypto gains. Poland has a clear tax framework and growing crypto adoption.

10% flat tax on crypto gains. Romania has one of Europe's lowest personal income tax rates.

Russia taxes crypto at 13-15% personal income tax. Crypto mining legalized in 2024; payments restricted domestically.

Low 5% CGT rate. Rwanda is positioning itself as a tech hub in East Africa with progressive digital asset regulation.

San Marino has a 12% tax on capital gains. No VAT system. Small but prosperous microstate.

15% flat tax on crypto gains. Serbia has a growing tech sector and competitive tax rates.

19% tax on crypto gains (25% above EUR 38K). Slovakia's tax rate for crypto is competitive within the EU.

10% tax on crypto withdrawals to fiat and payments since 2023. Occasional trading gains still untaxed. Moving away from former crypto-friendly status. Rate may decrease with longer holding.

Solomon Islands has limited crypto adoption. Standard income tax applies to gains.

Crypto capital gains tax delayed AGAIN to 2027. Currently 0% as the 20% tax keeps getting postponed. When implemented: 20% on gains >2.5M won (~$1,900). Massive crypto adoption (millions of traders).

South Sudan has low personal income tax rates. Crypto essentially unregulated.

Crypto gains taxed at 20% as property transactions. Progressive income tax up to 40%. Taiwan has a regulated exchange environment.

Tajikistan has a 13% income tax rate. Crypto not specifically regulated.

Timor-Leste has a flat 10% income tax. Dollar-based economy. Minimal crypto regulation.

Turkmenistan has a 10% income tax. Highly restricted financial system. Crypto unofficial.

Crypto legalized in 2022. 18% income tax plus 1.5% military levy. 5% discounted rate was proposed but war conditions complicate implementation.

12% tax on capital income (IRPF Cat II). Uruguay has a stable economy and regulatory environment. Digital assets regulation being developed.

Afghanistan has limited formal tax enforcement. Crypto growing as alternative to banking restrictions.

Crypto gains taxed at personal income tax rates (0-45%). 50% CGT discount for assets held >12 months. ATO actively monitors via exchange data-matching. No separate crypto tax rate.

Austria taxes crypto capital gains at a flat 27.5%. Clear regulations under EU MiCA framework. Holding period benefit abolished in 2022.

Complex system: 0% if 'normal management of private wealth', 33% if speculative, or progressive rates if professional. New 10% tax on crypto gains from Jan 2026 for normal asset management. Pre-2026 gains exempt from new tax.

No specific crypto legislation. General income tax applies. Botswana has strong institutions but limited crypto infrastructure.

Cameroon applies progressive income tax rates of 10-35% to all income including crypto. Limited crypto-specific regulation.

50% of capital gains included in taxable income (2/3 for gains >$250K from 2026). Effective rates up to ~54% combined federal+provincial for highest earners. No separate crypto tax rate.

Crypto taxed as income under general tax rules. Chile has a fintech law regulating crypto platforms since 2023.

Cuba has limited crypto regulation and restricted international financial access. Growing Bitcoin adoption despite sanctions.

General income tax applies to crypto at progressive rates. Growing crypto adoption with no specific digital asset legislation.

DR Congo taxes capital gains at 20%. Very limited crypto infrastructure and regulation.

General income tax applies. USD-denominated economy. Crypto not specifically regulated but gaining adoption.

Crypto not specifically regulated but general tax rules apply. Central Bank historically skeptical, though stance is softening.

30% tax on crypto gains (34% above €30K). Mining income taxed on receipt. Tax authority flagged large gap between traders and reporters. 20% deemed cost deduction if records lost.

30% flat tax (PFU) on crypto gains, covering both capital gains and social contributions. Crypto-to-crypto trades remain tax-free. Staking/mining at progressive rates up to 45%. Fines for unreported accounts.

No specific crypto tax legislation but general income tax applies. Growing crypto adoption with regulatory framework in development.

Guyana taxes gains at various rates. Oil boom transforming economy. Limited crypto regulation.

22% capital income tax on crypto. Higher rates for income above ISK 11M. Iceland is popular for crypto mining due to cheap renewable energy.

33% capital gains tax on crypto disposals. Ireland has a well-developed tech ecosystem but one of the highest CGT rates in Europe.

Israel taxes crypto capital gains at 25% (for non-business). Active fintech sector and crypto regulation.

26% flat capital gains tax in 2025, rising to 33% in 2026. €2,000 annual exemption being removed. Government originally planned 42% but backed down. Alternative 18% portfolio tax option available.

Ivory Coast applies a 12% flat rate on capital gains. Crypto not specifically addressed.

General income tax of 25% applies to crypto gains. Jamaica has been exploring digital currency regulation.

20% flat tax on crypto gains. Latvia applies standard capital income rules to cryptocurrency.

Crypto has become popular due to banking crisis. General income tax applies. Limited regulatory framework.

Libya has low tax rates but unstable regulatory environment. Crypto usage growing despite conflict.

No crypto-specific tax law. Taxed under general income tax (1.92-35% progressive). ~$4,000 annual exemption on movable property gains. 20% withholding tax on some transfers. 16% VAT applies.

Mozambique applies 20% tax on capital gains. Crypto not specifically regulated.

Myanmar crypto market growing despite political instability. Capital gains taxed at 10%.

Unique system: 36% tax on PRESUMED returns (6.44% in 2025), not actual gains. You pay tax even if your crypto lost value. Tax-free capital threshold: €57,684 single / €115,386 partners.

Crypto gains taxed as income at progressive rates up to 30%. Limited specific crypto legislation.

Senegal taxes capital gains as income at progressive rates up to 40%. Crypto not specifically regulated.

18% effective capital gains tax rate. Income tax on crypto up to 45% for frequent traders. Lack of clear guidance on DeFi, airdrops, and forks adds confusion.

Progressive capital gains tax from 19% to 28% (on profits >€300K). Staking, DeFi, and mining income taxed at regular income rates up to 47%. Modelo 721 reporting for overseas crypto holdings.

General income tax applies to crypto at progressive rates up to 30%. Post-crisis economy with evolving regulation.

Sudan has relatively low tax rates but significant regulatory uncertainty for crypto.

Flat 30% tax on all crypto capital gains. Staking and mining at income tax rates (32-52%). Skatteverket actively monitors exchanges. No holding period benefit.

Syria has no specific crypto regulation. Financial system under sanctions.

General income tax rates apply to crypto. Tanzania has been cautious about crypto regulation but is exploring CBDC.

25% flat income tax applies. Trinidad is on the EU tax blacklist. Growing crypto interest in the energy-rich economy.

Tunisia taxes gains as income at progressive rates up to 35%. Crypto not specifically regulated but gaining traction.

Uganda taxes all income at 30% for individuals. Crypto treated as property; gains taxable as income.

18% basic rate / 24% higher rate capital gains tax. Annual CGT allowance reduced to £3,000 (from £12,300 in 2022). Mining and staking income taxed as regular income up to 45%.

Short-term gains taxed as ordinary income (up to 37%+3.8% NIIT). Long-term gains (held >1 year) at 0-20%+3.8% NIIT. State taxes additional. Expanding reporting requirements. Worldwide taxation for US citizens.

Crypto not recognized as legal tender but widely used. Tax treatment unclear but general income tax applies. One of the highest crypto adoption countries globally.

Yemen has minimal crypto regulation. Growing usage for remittances despite conflict.

Zambia taxes crypto as property; gains subject to income tax up to 37.5%. Limited regulatory framework.

Crypto is banned in Algeria. Purchase, sale, and holding of crypto is illegal since 2018 Finance Law.

Crypto is effectively banned by Bangladesh Bank. Penalties for crypto trading. High income tax rates.

Crypto trading and mining completely banned since 2021. All crypto transactions illegal. Despite ban, OTC trading estimated at $75B+.

Crypto profits taxed at personal income rates from 37% to 52%. Only 30% of losses can be deducted (asymmetric). One of the harshest crypto tax regimes in Europe alongside Norway.

Crypto is de facto banned by the National Bank of Ethiopia. Very restrictive foreign exchange controls. High income tax rates.

Flat 30% tax on ALL crypto profits with ZERO deductions allowed. 1% TDS (Tax Deduction at Source) on all crypto transactions >₹50,000. No loss offset against other income. Cannot deduct any costs except acquisition cost.

Crypto mining is licensed but heavily regulated. International sanctions complicate crypto usage. Electricity-subsidized mining for export.

Crypto is banned by the Central Bank of Iraq. General income tax rates are moderate but crypto-specific enforcement is strict.

Crypto taxed as 'miscellaneous income' at progressive rates up to 55%(!). Not treated as capital gains (which is only 20% for stocks). Highest crypto tax rate among major economies. Reform discussions ongoing.

Crypto technically banned since 2017 but widely used. Tax rates are high if gains are declared. Regulatory reform under discussion.

Nepal has banned cryptocurrency trading. Using crypto can result in fines and imprisonment.

Crypto taxed as income at progressive rates up to 39%. No formal CGT but crypto gains treated as income for frequent traders.

North Korea has a completely closed financial system. Crypto allegedly used by state actors for sanctions evasion.

Crypto taxed like stocks at 37.84%. Unrealized holdings must be reported as wealth and are subject to wealth tax. DeFi income taxed as ordinary income. One of Europe's highest rates.

Crypto is in a legal gray area. State Bank has warned against crypto but no outright ban. High income tax rates apply.

Complex crypto situation. Government created Petro cryptocurrency. High tax rates. Crypto widely used to circumvent economic crisis and currency controls.

Zimbabwe applies progressive income tax up to 40% on crypto gains. Crypto previously banned, now cautiously allowed.