Tax rates · 2026

Crypto tax by country

Compare crypto tax treatment by country for 2026 — investor gains, trading profits, and reporting notes — with links to full country crypto-tax pages.

DefinitionCrypto tax covers how disposals, swaps, staking rewards, and mining income are taxed. Some countries exempt long-held gains; others tax crypto as ordinary income at rates up to 55%.
Trading vs investmentStaking is usually incomeExit tax risk

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.

Coverage: 91 countries in this table · 30 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Sort by

91 countries in this table

#CountryInvestor gainsTrading / businessNoteUpdated
1Bahamas0%N/ANo income taxSeptember 2026
2Bahrain0%N/ANo personal income taxSeptember 2026
3Bermuda0%N/ANo income taxSeptember 2026
4British Virgin Islands0%N/ANo income taxSeptember 2026
5Cayman Islands0%N/ANo income taxSeptember 2026
6Czechia15% / 0% (tests)15% / 23%September 2026
7El Salvador0%N/ASeptember 2026
8Georgia0%N/ASeptember 2026
9Germany0%Personal rateHolding-period ruleSeptember 2026
10Gibraltar0%N/ANo capital gains taxSeptember 2026
11Hong Kong0%8.25% / 16.5%No capital gains taxSeptember 2026
12Isle of Man0%N/ANo capital gains taxSeptember 2026
13Liechtenstein0% (private)N/ATax-free capital gainsSeptember 2026
14Luxembourg0% after 6 monthsProgressiveSeptember 2026
15Malaysia0% (capital)Up to 30%September 2026
16Malta0% (capital)N/ASeptember 2026
17Mauritius0% (capital)IncomeNo CGT in statuteSeptember 2026
18Monaco0% (residents)N/ANo personal income taxSeptember 2026
19Oman0% (PIT from 2028)Corporate taxSeptember 2026
20Panama0% (foreign-source)N/ASeptember 2026
21Paraguay0% / 8%N/ASeptember 2026
22Puerto Rico0% (PR-sourced)4% corporateSeptember 2026
23Saudi Arabia0%N/ANo PIT or CGTSeptember 2026
24Singapore0%17%No capital gains taxSeptember 2026
25Switzerland0%Income ratesTax-free capital gainsSeptember 2026
26Thailand0% - 35%15%September 2026
27Turkey0% / 15% - 40%N/ASeptember 2026
28United Arab Emirates0%9%No personal income taxSeptember 2026
29United States0% / 15% / 20%10% - 37%September 2026
30Uzbekistan0% (licensed)N/ASeptember 2026
31Indonesia0.21% / 1%N/ASeptember 2026
32Japan5% - 45%55%Not capital gainsSeptember 2026
33Taiwan5% - 40%N/ASeptember 2026
34Ukraine18% + 5%N/ASeptember 2026
35Cyprus8%ProgressiveSeptember 2026
36Andorra10%TaxableSeptember 2026
37Belgium10% from 2026Up to 50%September 2026
38Bulgaria10%N/ASeptember 2026
39Kazakhstan10% - 20%N/ASeptember 2026
40Nigeria10%N/ASeptember 2026
41Romania10%TaxableSeptember 2026
42Croatia12% + surtaxN/ASeptember 2026
43Uruguay12%25%IRPF investor laneSeptember 2026
44Hungary15% + 13%N/ASeptember 2026
45Russia13% / 15%N/ASeptember 2026
46Argentina15%N/ASeptember 2026
47Brazil15% - 22.5%TaxableSeptember 2026
48Colombia15% / up to 39%AnalysedUnified concept 2023September 2026
49Greece15% (analogy)ProgressiveSeptember 2026
50South Africa18% - 45%40%September 2026
51United Kingdom18% / 24%20% - 45%September 2026
52Poland19%CharacterisedSeptember 2026
53Spain19% - 30%30%First EUR 6,000September 2026
54AzerbaijanGeneral rates20%September 2026
55Estonia22%TaxableSeptember 2026
56Iceland22%TaxableMovable-property rulesSeptember 2026
57Norway22%ProgressiveGeneral income rateSeptember 2026
58South Korea22% from 2027N/ASeptember 2026
59Israel25% / 30%Marginal + surtaxCapital gains rateSeptember 2026
60Italy33% / 26% EMTTaxableSeptember 2026
61Austria27.5%N/ASeptember 2026
62Portugal28%28%Category G, or aggregationSeptember 2026
63Costa RicaGeneral rules30% maxGeneral asset laneSeptember 2026
64Finland30% / 34%CharacterisedSeptember 2026
65India30%N/APlus surcharge and cessSeptember 2026
66Sweden30%ProgressiveOther assets scheduleSeptember 2026
67France31.4%ProgressiveFlat levy, current guidanceSeptember 2026
68Ireland33%Income TaxStandard gains rateSeptember 2026
69MexicoUp to 35%N/ASeptember 2026
70PhilippinesUp to 35%TaxableNot legal tenderSeptember 2026
71Netherlands36%Box 136% on deemed returnSeptember 2026
72New ZealandUp to 39%TaxablePurpose test decidesSeptember 2026
73ChileUp to 40%N/ASeptember 2026
74DenmarkUp to ~42%Up to ~56%September 2026
75AustraliaUp to 47%Up to 47%September 2026
76Canada50% inclusion100%Half the gain taxableSeptember 2026
77BelizeGeneral rulesCharacterisedSeptember 2026
78CambodiaGeneral rulesN/AGeneral asset laneSeptember 2026
79ChinaIllegal activityN/ASeptember 2026
80EgyptProhibited unlicensedN/ASeptember 2026
81JordanLicensed frameworkGeneral ratesSeptember 2026
82KenyaExcise on feesBusiness incomeSeptember 2026
83KuwaitBannedN/ASeptember 2026
84KyrgyzstanGeneral rulesN/ASeptember 2026
85LebanonRestrictedN/ASeptember 2026
86Marshall IslandsGeneral rulesActivity-basedSeptember 2026
87MontenegroGeneral rulesN/ASeptember 2026
88PakistanLicensed frameworkN/ASeptember 2026
89QatarBanned onshoreN/ASeptember 2026
90TajikistanGeneral rulesActivity-basedSeptember 2026
91VietnamFramework pendingN/ASeptember 2026

Related tax-rate tables

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.