{
  "name": "TaxCryptoGuide Global Crypto Tax Index 2026",
  "version": "2026.1",
  "verified": "2026-08-13",
  "nextReview": "2026-11-13",
  "license": "CC BY 4.0",
  "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
  "scope": "High-level treatment for a resident individual holding crypto outside a business, unless the row says otherwise. This is a source map, not a tax-rate table or personal advice.",
  "jurisdictions": [
    {
      "code": "US", "country": "United States", "region": "Americas", "authority": "IRS",
      "classification": "Property; investment disposals generally produce capital gain or loss",
      "cryptoToCrypto": "Taxable disposal",
      "rewards": "Mining, staking and similar receipts may be ordinary income; later disposal can create gain or loss",
      "longTermRule": "Different federal capital-gain treatment can apply after more than one year",
      "recordFocus": "Units, date/time, USD fair market value, basis, proceeds and wallet/account",
      "reportingSignal": "Form 1099-DA gross-proceeds reporting applies to certain custodial broker transactions from 2025; basis reporting phases in",
      "caveat": "State tax and business treatment can differ.",
      "sources": ["https://www.irs.gov/filing/digital-assets"]
    },
    {
      "code": "GB", "country": "United Kingdom", "region": "Europe", "authority": "HMRC",
      "classification": "Investment disposals generally fall within Capital Gains Tax; trading cases can fall within Income Tax",
      "cryptoToCrypto": "Taxable disposal",
      "rewards": "Mining and staking receipts can be taxable income depending on activity and circumstances",
      "longTermRule": "No crypto-specific holding-period exemption in HMRC guidance",
      "recordFocus": "Token type, transaction date, units, GBP value, pooled allowable cost and fees",
      "reportingSignal": "Self Assessment reporting depends on gains, income and filing obligations",
      "caveat": "Employment, financial-trading and business facts can change the treatment.",
      "sources": ["https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22100", "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto21200"]
    },
    {
      "code": "CA", "country": "Canada", "region": "Americas", "authority": "CRA",
      "classification": "A disposition can produce business income or a capital gain; the facts determine which",
      "cryptoToCrypto": "Disposition/barter transaction",
      "rewards": "Mining and staking can be business activity or a hobby; later dispositions remain relevant",
      "longTermRule": "No crypto-specific holding-period exemption in CRA guidance",
      "recordFocus": "Date, units, CAD value, transaction nature, counterparties, receipts and adjusted cost base",
      "reportingSignal": "Report taxable business income or capital dispositions on the applicable return schedules",
      "caveat": "The capital-versus-business distinction is fact-specific.",
      "sources": ["https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide/crypto-assets-tax-obligations.html", "https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide/income-crypto-mining-staking-activities.html"]
    },
    {
      "code": "AU", "country": "Australia", "region": "Asia-Pacific", "authority": "ATO",
      "classification": "Crypto held as an investment is generally a CGT asset; trading stock rules may apply to a business",
      "cryptoToCrypto": "CGT disposal",
      "rewards": "Staking rewards and some airdrops are generally ordinary income when received",
      "longTermRule": "Individuals may qualify for the general CGT discount after at least 12 months",
      "recordFocus": "AUD value, date/time, transaction type, units, counterparties, wallet keys/addresses and fees",
      "reportingSignal": "Capital gains and crypto income are included in the individual tax return as applicable",
      "caveat": "Personal-use asset treatment is narrow and fact-specific.",
      "sources": ["https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments", "https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/keeping-crypto-records"]
    },
    {
      "code": "DE", "country": "Germany", "region": "Europe", "authority": "Federal Ministry of Finance",
      "classification": "Private crypto disposals can be private sale transactions when sold no more than one year after acquisition",
      "cryptoToCrypto": "Disposal and acquisition at market value",
      "rewards": "Staking and other receipts require separate income and acquisition-cost analysis",
      "longTermRule": "Private disposals after more than one year generally fall outside the cited private-sale rule",
      "recordFocus": "Acquisition/disposal timestamp, units, EUR value, fees, wallet allocation and identification method",
      "reportingSignal": "Taxable private sale gains and other income are declared under the applicable income-tax categories",
      "caveat": "Business assets, token rights and lending/staking facts require separate analysis.",
      "sources": ["https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2025-03-06-einzelfragen-kryptowerte.html"]
    },
    {
      "code": "NL", "country": "Netherlands", "region": "Europe", "authority": "Belastingdienst",
      "classification": "Private holdings generally belong in Box 3 and are valued at 1 January 00:00; trading or mining can move to another box in exceptional facts",
      "cryptoToCrypto": "Not a standalone capital-gains event under the ordinary private Box 3 framework",
      "rewards": "Treatment depends on whether receipts remain normal asset management or constitute other work/business",
      "longTermRule": "No crypto-specific holding-period exemption; Box 3 framework applies to ordinary private holdings",
      "recordFocus": "Platform value at 1 January 00:00, year-end value and purchases/sales where actual return is relevant",
      "reportingSignal": "Declare crypto under bank accounts and other assets when Box 3 reporting applies",
      "caveat": "Actual-return relief and the future Box 3 system remain date-sensitive.",
      "sources": ["https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/aangifte-doen-en-belasting-betalen-met-cryptos", "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/cryptovaluta"]
    },
    {
      "code": "NZ", "country": "New Zealand", "region": "Asia-Pacific", "authority": "Inland Revenue",
      "classification": "Amounts from selling, trading or exchanging crypto are generally taxable when acquired with a purpose of disposal",
      "cryptoToCrypto": "Taxable disposal where the disposal rules apply",
      "rewards": "Mining and staking income and later disposals can be taxable",
      "longTermRule": "No general crypto-specific long-term exemption; purpose and scheme facts matter",
      "recordFocus": "Transaction date, NZD value, type, units, counterparties, bank/exchange records and wallet addresses",
      "reportingSignal": "Cryptoasset income is returned as applicable to the activity and taxpayer",
      "caveat": "New Zealand has no comprehensive capital-gains tax, but that does not make crypto gains automatically tax-free.",
      "sources": ["https://www.ird.govt.nz/cryptoassets/individual/buying-selling", "https://www.ird.govt.nz/cryptoassets/taxing/income-expenses/calculating-cryptoasset-income"]
    },
    {
      "code": "AE", "country": "United Arab Emirates", "region": "Middle East", "authority": "Federal Tax Authority",
      "classification": "Personal investment income is outside Corporate Tax when the natural person acts personally and not through a licensed/commercial business",
      "cryptoToCrypto": "No crypto-specific individual disposal rule stated in the cited natural-person guidance",
      "rewards": "Business, licence and commercial-activity facts must be assessed separately",
      "longTermRule": "No crypto-specific holding-period rule stated in the cited guidance",
      "recordFocus": "Evidence that activity is personal investment versus licensed or commercial business, plus transaction records",
      "reportingSignal": "Natural persons enter Corporate Tax only for UAE business activity above the applicable turnover threshold; personal investment income is excluded",
      "caveat": "This row does not claim that every crypto activity is tax-free; residency and cross-border taxes can still apply.",
      "sources": ["https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx", "https://mof.gov.ae/wp-content/uploads/2025/09/The-Crypto-Asset-Reporting-Framework-Guidance-document-EN.pdf"]
    }
  ]
}