Crypto tax countries
20 jurisdictions with specific cryptocurrency tax rules or regulations
These countries have enacted specific tax rules or regulations addressing cryptocurrency transactions. Treatment varies from capital gains to income classification.
All crypto tax jurisdictions (20)
| Country | System | PIT | CIT | VAT | CGT | Regime |
|---|---|---|---|---|---|---|
 CA
Canada
|
Worldwide | 33.0% | 15.0% | 5.0% | 26.8% | — |
 CN
China
|
Worldwide | 45.0% | 25.0% | 13.0% | 20.0% | Non-dom |
 US
United States
|
Citizenship based | 37.0% | 21.0% | — | 20.0% | — |
 BR
Brazil
|
Worldwide | 27.5% | 34.0% | — | 22.5% | — |
 AU
Australia
|
Worldwide | 45.0% | 30.0% | 10.0% | 22.5% | — |
 IN
India
|
Worldwide | 30.0% | 25.2% | 18.0% | 20.0% | Non-dom |
 ID
Indonesia
|
Worldwide | 35.0% | 22.0% | 11.0% | 0.1% | — |
 ZA
South Africa
|
Worldwide | 45.0% | 27.0% | 15.0% | 18.0% | — |
 VE
Venezuela
|
Worldwide | 34.0% | 34.0% | 16.0% | — | — |
 TH
Thailand
|
Remittance | 35.0% | 20.0% | 7.0% | 35.0% | Nomad |
 JP
Japan
|
Worldwide | 45.0% | 23.2% | 10.0% | 20.3% | Non-dom |
 IT
Italy
|
Worldwide | 43.0% | 24.0% | 22.0% | 26.0% | Non-dom |
 BY
Belarus
|
Worldwide | 25.0% | 18.0% | 20.0% | 13.0% | — |
 KR
South Korea
|
Worldwide | 45.0% | 25.0% | 10.0% | 20.0% | — |
 SV
El Salvador
|
Worldwide | 30.0% | 30.0% | 13.0% | 10.0% | — |
 MT
Malta
|
Worldwide | 35.0% | 35.0% | 18.0% | 35.0% | Nomad Non-dom |
 PR
Puerto Rico
|
Worldwide | 33.0% | 37.5% | 11.5% | 15.0% | Nomad |
 MQ
Martinique
|
Worldwide | 45.0% | 25.0% | 8.5% | 30.0% | — |
 GP
Guadeloupe
|
Worldwide | 45.0% | 25.0% | 8.5% | 30.0% | — |
 GF
French Guiana
|
Worldwide | 45.0% | 25.0% | — | 30.0% | — |
-
CA
CanadaWorldwide
- PIT
- 33.0%
- CIT
- 15.0%
- VAT
- 5.0%
- CGT
- 26.8%
-
CN
ChinaWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- 20.0%
-
US
United StatesCitizenship based
- PIT
- 37.0%
- CIT
- 21.0%
- VAT
- —
- CGT
- 20.0%
-
BR
BrazilWorldwide
- PIT
- 27.5%
- CIT
- 34.0%
- VAT
- —
- CGT
- 22.5%
-
AU
AustraliaWorldwide
- PIT
- 45.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- 22.5%
-
IN
IndiaWorldwide
- PIT
- 30.0%
- CIT
- 25.2%
- VAT
- 18.0%
- CGT
- 20.0%
-
ID
IndonesiaWorldwide
- PIT
- 35.0%
- CIT
- 22.0%
- VAT
- 11.0%
- CGT
- 0.1%
-
ZA
South AfricaWorldwide
- PIT
- 45.0%
- CIT
- 27.0%
- VAT
- 15.0%
- CGT
- 18.0%
-
VE
VenezuelaWorldwide
- PIT
- 34.0%
- CIT
- 34.0%
- VAT
- 16.0%
- CGT
- —
-
TH
ThailandRemittance
- PIT
- 35.0%
- CIT
- 20.0%
- VAT
- 7.0%
- CGT
- 35.0%
-
JP
JapanWorldwide
- PIT
- 45.0%
- CIT
- 23.2%
- VAT
- 10.0%
- CGT
- 20.3%
-
IT
ItalyWorldwide
- PIT
- 43.0%
- CIT
- 24.0%
- VAT
- 22.0%
- CGT
- 26.0%
-
BY
BelarusWorldwide
- PIT
- 25.0%
- CIT
- 18.0%
- VAT
- 20.0%
- CGT
- 13.0%
-
KR
South KoreaWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 10.0%
- CGT
- 20.0%
-
SV
El SalvadorWorldwide
- PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 13.0%
- CGT
- 10.0%
-
MT
MaltaWorldwide
- PIT
- 35.0%
- CIT
- 35.0%
- VAT
- 18.0%
- CGT
- 35.0%
-
PR
Puerto RicoWorldwide
- PIT
- 33.0%
- CIT
- 37.5%
- VAT
- 11.5%
- CGT
- 15.0%
-
MQ
MartiniqueWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- 30.0%
-
GP
GuadeloupeWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- 30.0%
-
GF
French GuianaWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- —
- CGT
- 30.0%
Related
Disclaimer. Cryptocurrency tax treatment is evolving rapidly. Many countries are still developing frameworks. Some treat crypto as property (capital gains), others as currency or commodity. Tax obligations may differ for mining, staking, DeFi, and trading. Always consult a qualified tax professional for advice on your specific crypto activities.