Crypto Tax

Crypto tax refers to how a country taxes gains, income or transactions involving cryptocurrency and other digital assets. Most countries that address it at all fold crypto into their existing capital gains or income tax rules rather than legislating a separate crypto-specific rate; a smaller number have written distinct crypto tax rules or exemptions.

The rate shown on this page is the top rate an individual pays on disposing of cryptocurrency held as a personal investment — selling or exchanging it for cash, another asset, or goods and services; mining, staking and business trading are noted only where a source specifically addresses them, never shown as the headline rate. Taxed-as-capital-gains and taxed-as-ordinary-income are the two common shapes, and several countries have written a dedicated flat crypto rate distinct from either general schedule; a meaningful set exempts individual holdings outright, sometimes after a holding period, with the conditions explained on each country’s own page; and a few charge a withholding tax on the transaction value itself rather than on the gain.

We currently track verified crypto tax data for 88 of 206 countries, each sourced to that country’s own national tax authority or statutory text where fetchable, or a big-four tax guide (PWC Worldwide Tax Summaries, EY) otherwise, and dated to its source. Six jurisdictions — Afghanistan, Algeria, China, Egypt, Morocco and Nepal — restrict or ban cryptocurrency outright; a ban is a legal restriction, not a tax rate, so these are excluded rather than shown as 0%. The remaining 112 countries are omitted rather than guessed: crypto-specific guidance is newer and far less universal than the sources behind this site’s other tracked taxes, so coverage here is the site’s most incomplete.