How this table is built
Investors and relocators search crypto tax by country when choosing where to hold, trade, or cash out digital assets. A 0% headline is powerful, but trading reclassification, exit tax from the old country, and reporting duties can erase the benefit.
This hub lists the investor-gains headline from each country page we maintain, plus a secondary trading or business figure when available. Open the country page for holding-period rules and watch-outs.
Not tax advice — characterisation rules are fact-specific.
How to read the columns
- Headline crypto tax is the investor-gains position from the country page (often a band or inclusion rule).
- Secondary column shows trading, business, or top-band figures when stored separately.
- “0%” for investors often still leaves trading profits, staking income, and wealth tax in scope.
- Pair with the best-countries-for-crypto-holders list for a scored subset.
Important caveats
- Trading-scale activity can be reclassified as taxable business income almost everywhere.
- Staking, mining, and airdrop rewards are usually ordinary income on receipt, not capital gains.
- Exit or departure taxes may apply when you leave a high-tax country with unrealised gains.
15 countries in this table
| # | Country | Investor gains | Trading / business | Note | Updated |
|---|---|---|---|---|---|
| 1 | Germany | 0% | Personal rate | Holding-period rule | September 2026 |
| 2 | Hong Kong | 0% | 8.25% / 16.5% | No capital gains tax | September 2026 |
| 3 | Singapore | 0% | 17% | No capital gains tax | September 2026 |
| 4 | Switzerland | 0% | Income rates | Tax-free capital gains | September 2026 |
| 5 | United Arab Emirates | 0% | 9% | No personal income tax | September 2026 |
| 6 | United States | 0% / 15% / 20% | 10% - 37% | September 2026 | |
| 7 | Japan | 5% - 45% | 55% | Not capital gains | September 2026 |
| 8 | United Kingdom | 18% / 24% | 20% - 45% | September 2026 | |
| 9 | Spain | 19% - 30% | 30% | First EUR 6,000 | September 2026 |
| 10 | Portugal | 28% | 28% | Category G, or aggregation | September 2026 |
| 11 | France | 31.4% | Progressive | Flat levy, current guidance | September 2026 |
| 12 | Ireland | 33% | Income Tax | Standard gains rate | September 2026 |
| 13 | Netherlands | 36% | Box 1 | 36% on deemed return | September 2026 |
| 14 | Australia | Up to 47% | Up to 47% | September 2026 | |
| 15 | Canada | 50% inclusion | 100% | Half the gain taxable | September 2026 |
Related tax-rate tables
- Income tax rates by countryPersonal income tax headlines and top rates across our country set.
- Corporate tax rates by countryStandard company tax rates, SME bands, and free-zone notes.
- Capital gains tax by countryCGT treatment for investments, with share and crypto fields when available.
- Dividend tax by countryShareholder-level dividend tax and withholding headlines.
- Wealth tax by countryNet wealth / net worth tax — mostly 0% in our set, with clear exceptions.
- Inheritance tax by countryInheritance, estate, and gift tax headlines for estate planning screens.
- VAT and sales tax by countryStandard VAT, GST, and sales-tax rates with reduced bands and thresholds.
Frequently asked questions
Which countries have no crypto tax for investors?
In this batch, several jurisdictions show a 0% investor headline: the UAE, Singapore, Hong Kong, and Switzerland for private gains, plus Germany and Portugal after their holding periods. Trading profits and staking income are usually still taxable.
Is staking taxed like capital gains?
Usually not. Most countries in this set treat staking, mining, and similar rewards as ordinary or miscellaneous income on receipt, with a later capital calculation only on subsequent appreciation.
Does moving abroad wipe crypto tax?
Not automatically. Exit or departure taxes, deferred gains, and ongoing residence exposure in the old country can follow you. See our tax-residency guide alongside the destination crypto page.
Sources and trust
Each rate in this table is pulled from the matching country tax article on JurisDB (for example /country/{slug}/crypto-tax). Those articles cite tax authorities and official guidance where available. Start with the country row, then use the sources list on that page.
Educational comparison only. Not legal, tax, or investment advice. Rules depend on residency, entity type, treaties, and facts — verify with a qualified advisor and primary legislation before deciding.