Property; investment disposals generally produce capital gain or loss
- Crypto-to-crypto
- Taxable disposal
- Rewards
- Mining, staking and similar receipts may be ordinary income; later disposal can create gain or loss
- Holding period
- Different federal capital-gain treatment can apply after more than one year
- Record focus
- Units, date/time, USD fair market value, basis, proceeds and wallet/account
- Reporting
- 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.
Investment disposals generally fall within Capital Gains Tax; trading cases can fall within Income Tax
- Crypto-to-crypto
- Taxable disposal
- Rewards
- Mining and staking receipts can be taxable income depending on activity and circumstances
- Holding period
- No crypto-specific holding-period exemption in HMRC guidance
- Record focus
- Token type, transaction date, units, GBP value, pooled allowable cost and fees
- Reporting
- Self Assessment reporting depends on gains, income and filing obligations
Caveat: Employment, financial-trading and business facts can change the treatment.
A disposition can produce business income or a capital gain; the facts determine which
- Crypto-to-crypto
- Disposition/barter transaction
- Rewards
- Mining and staking can be business activity or a hobby; later dispositions remain relevant
- Holding period
- No crypto-specific holding-period exemption in CRA guidance
- Record focus
- Date, units, CAD value, transaction nature, counterparties, receipts and adjusted cost base
- Reporting
- Report taxable business income or capital dispositions on the applicable return schedules
Caveat: The capital-versus-business distinction is fact-specific.
Crypto held as an investment is generally a CGT asset; trading stock rules may apply to a business
- Crypto-to-crypto
- CGT disposal
- Rewards
- Staking rewards and some airdrops are generally ordinary income when received
- Holding period
- Individuals may qualify for the general CGT discount after at least 12 months
- Record focus
- AUD value, date/time, transaction type, units, counterparties, wallet keys/addresses and fees
- Reporting
- Capital gains and crypto income are included in the individual tax return as applicable
Caveat: Personal-use asset treatment is narrow and fact-specific.
Private crypto disposals can be private sale transactions when sold no more than one year after acquisition
- Crypto-to-crypto
- Disposal and acquisition at market value
- Rewards
- Staking and other receipts require separate income and acquisition-cost analysis
- Holding period
- Private disposals after more than one year generally fall outside the cited private-sale rule
- Record focus
- Acquisition/disposal timestamp, units, EUR value, fees, wallet allocation and identification method
- Reporting
- 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.
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
- Crypto-to-crypto
- 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
- Holding period
- No crypto-specific holding-period exemption; Box 3 framework applies to ordinary private holdings
- Record focus
- Platform value at 1 January 00:00, year-end value and purchases/sales where actual return is relevant
- Reporting
- 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.
Amounts from selling, trading or exchanging crypto are generally taxable when acquired with a purpose of disposal
- Crypto-to-crypto
- Taxable disposal where the disposal rules apply
- Rewards
- Mining and staking income and later disposals can be taxable
- Holding period
- No general crypto-specific long-term exemption; purpose and scheme facts matter
- Record focus
- Transaction date, NZD value, type, units, counterparties, bank/exchange records and wallet addresses
- Reporting
- 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.
Personal investment income is outside Corporate Tax when the natural person acts personally and not through a licensed/commercial business
- Crypto-to-crypto
- No crypto-specific individual disposal rule stated in the cited natural-person guidance
- Rewards
- Business, licence and commercial-activity facts must be assessed separately
- Holding period
- No crypto-specific holding-period rule stated in the cited guidance
- Record focus
- Evidence that activity is personal investment versus licensed or commercial business, plus transaction records
- Reporting
- 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.