How to declare cryptocurrencies in different countries

Tipo aplicable

19% – 30% depending on the profit bracket

Tipo aplicable

30% on the gain

Tipo aplicable

22% on gains

Tipo aplicable

Approximately 37% – 52% depending on your marginal rate

Tipo aplicable

30% up to 30,000 € and 34% above

Tipo aplicable

Marginal income tax rate, 0% – 45%

Tipo aplicable

30% (12.8% tax + 17.2% social contributions)

Tipo aplicable

28% if held for less than 365 days; 0% if held for longer

Tipo aplicable

33% on capital gains from 2026 (previously 26%)

Tipo aplicable

Approximately 36% on a presumed return

Tipo aplicable

18% or 24% depending on your income tax band

Tipo aplicable

0% on private capital gains; wealth according to canton

Tipo aplicable

19% on profit

Tipo aplicable

33% on gains

Tipo aplicable

27.5% fixed rate for cryptocurrencies purchased from March 1, 2021 onwards

Tipo aplicable

10% on capital gains from normal management from 2026; 33% if speculative; 25% – 50% if professional

Tipo aplicable

10% flat rate

Tipo aplicable

12%

Tipo aplicable

Fixed 8% from 2026

Tipo aplicable

15% (23% on the portion of income exceeding the threshold)

Tipo aplicable

22%

Tipo aplicable

Typically 15% as capital gains

Tipo aplicable

15% flat rate

Tipo aplicable

25.5% from 2025

Tipo aplicable

15% – 20% depending on income level

Tipo aplicable

Progressive rate (up to approx. 42%) if sold within 6 months

Tipo aplicable

0% for investors; up to 35% if it's commercial activity (trading)

Tipo aplicable

16% (from August 2025)

Tipo aplicable

7% for cryptocurrencies held for more than one year (2025 regime); otherwise, 19% – 25% plus health insurance

Tipo aplicable

25% when converting to fiat money or goods (new regulation from 2026)

Tipo aplicable

22%

Tipo aplicable

No private capital gains tax; wealth is taxed based on assumed income

Tipo aplicable

0% for most residents (French citizens are taxed in France)

Tipo aplicable

10% maximum

Tipo aplicable

8% fixed

Tipo aplicable

15%

Tipo aplicable

15%

Tipo aplicable

10%

Tipo aplicable

Usually 15% plus municipal surcharge.

Tipo aplicable

13% in Republika Srpska; 10% in the Federation of BiH.

Tipo aplicable

10%

Tipo aplicable

12% on 50% of the gain (approximately 6% effective)

Tipo aplicable

23% (18% income tax + 5% military tax)

Tipo aplicable

0% if you operate through High-Tech Park residents; general income tax rate on foreign platforms or P2P

Tipo aplicable

13% – 22% according to the progressive scale from 2025

Tipo aplicable

0% for individuals' gains

Tipo aplicable

0% – 20% long-term; 10% – 37% short-term

Tipo aplicable

Marginal rate applied to 50% of the gain

Tipo aplicable

1.92% – 35% according to the progressive rate

Tipo aplicable

15% – 22.5% progressive; 17.5% for foreign assets

Tipo aplicable

5% – 15% on profits, depending on the transaction currency

Tipo aplicable

0% – 40% depending on bracket

Tipo aplicable

0% – 39% on income; 15% on occasional gain

Tipo aplicable

5% effective in second category; 29.5% in third

Tipo aplicable

0% for the individual investor

Tipo aplicable

0% personal income; 2.5% zakat on eligible wealth

Tipo aplicable

25% for individual investors; up to 50% if a business activity

Tipo aplicable

0% for simple private buying and selling under current framework

Tipo aplicable

12% on Uruguayan-source gains

Tipo aplicable

8% (capital income) or up to 10% (personal services)

Tipo aplicable

No specific tax rate for individual cryptocurrency gains

Tipo aplicable

0% – 37% according to the progressive tax table

Tipo aplicable

ISLR 6% – 34%; IGTF up to 8% on payments with crypto assets

Tipo aplicable

15% on Costa Rican-sourced gains

Tipo aplicable

0% – 25% on Panamanian-source income; 0% for foreign-source income

Tipo aplicable

15% – 25% according to the ISR scale

Tipo aplicable

10% on capital gains from Guatemalan sources

Tipo aplicable

10% on capital gains

Tipo aplicable

0% on Bitcoin Capital Gains

Tipo aplicable

10% (residents)

Tipo aplicable

No specific rate for individuals' cryptocurrencies

Tipo aplicable

15% long-term; 0% for residents with Act 60 decree on gains generated after residency

Tipo aplicable

30% flat + 4% cess; 1% tax deducted at source (TDS) on each sale

Tipo aplicable

20% on gains, according to general individual income tax regulations

Tipo aplicable

0.21% of the amount sold on local exchanges; 1% on foreign exchanges

Tipo aplicable

0% – 35% according to the progressive table

Tipo aplicable

0% for private investors; 15% – 16.5% (profits tax) if a commercial activity

Tipo aplicable

0% for investors; 0% – 24% if activity is considered commercial

Tipo aplicable

0.1% of the transfer amount (pilot regime, similar to securities)

Tipo aplicable

0% on licensed Thai exchanges (2025–2029); otherwise, 0% – 35% according to progressive scale

Tipo aplicable

General scale up to 35%; specific regime pending

Tipo aplicable

5% – 45% national + 10% local tax (up to 55%)

Tipo aplicable

0% until 2027; then 22% on gains exceeding 2.5 million won

Tipo aplicable

0% – 45% marginal + 2% Medicare; 50% discount if held for more than 12 months

Tipo aplicable

10.5% – 39% according to the progressive scale

Tipo aplicable

Progressive rates based on the new law on speculative activities; regime under development

Tipo aplicable

0% for individuals

Tipo aplicable

0% currently; from 2028, 5% on annual incomes exceeding 42,000 rials

Tipo aplicable

0% for individuals

Tipo aplicable

No specific rate for individual crypto gains

Tipo aplicable

10% (15% on the portion of annual income exceeding 8,500 MCI, according to the 2026 tax code)

Tipo aplicable

No specific rate for individual crypto gains

Tipo aplicable

Not applicable (cryptocurrency operations are illegal)

Tipo aplicable

Up to 25% according to the personal income tax table (Nigeria Tax Act 2025, effective 2026)

Tipo aplicable

No specific rate confirmed; Bill 42.25 will regulate crypto assets

Tipo aplicable

No specific rate for individual crypto gains

Tipo aplicable

1.5% of the value of each transfer (Finance Act 2025; previously 3%)

Tipo aplicable

Investors: 40% of gain included (maximum effective 18%); traders: up to 45%

Tipo aplicable

3% of the value of each transfer (Finance Act 2024)