HeavenAsia
Bhutan
0%effective individual rate
Bhutan has no capital gains tax and has been mining Bitcoin since 2019 using hydroelectric power.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax0% (no capital gains tax)
Income Tax on Crypto0-25%
Corporate Tax30%
VAT on Crypto0%
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No specific holding period benefit
Regulation & Residency
Regulatory Body
Central bank and tax authority
Residency Requirement
Tax residency required for domestic tax obligations
Reporting Requirements
Standard tax reporting applies
Citizenship & Residency Path
Citizenship extremely restricted; residency difficult
Living & Lifestyle
Cost of Living
Low
Banking Access
Good
Quality of Life
High
Lifestyle Scores
Safety8/10
Healthcare4/10
Institutions5/10
Business Ease3/10
Int'l Schooling2/10
Privacy8/10