How each country taxes crypto gains. Learn your cost basis method, applicable rates, and key obligations — then calculate in minutes.
Short-term gains taxed as ordinary income (10–37%); long-term (held >1 year) at 0/15/20%. IRS allows FIFO, LIFO, HIFO, or Specific ID. Crypto brokers required to file 1099-DA from 2025. Per-wallet cost basis tracking mandatory from January 2025 (Rev. Proc. 2024-28).
Tax Guide →Crypto held over 1 year is completely tax-free. Gains on assets held <12 months taxed at your personal income rate. Mining and staking rewards treated as ordinary income.
Tax Guide →Flat 30% PFU (Prélèvements Forfaitaires Uniques) on crypto disposals. PMPA (weighted average) cost basis mandated by the tax authority. NFTs taxed separately under movable property rules.
Tax Guide →Crypto gains classified as miscellaneous income, taxed up to 55% (income tax + local surtax). Total Average cost basis required. NTA has been increasingly auditing crypto holders.
Tax Guide →20% CGT for higher-rate taxpayers; 10% for basic-rate. Annual CGT allowance is £3,000 (2024–25). UK Share Pooling (Section 104) is the mandatory cost basis method.
Tax Guide →50% CGT discount for assets held >12 months. Gains are included in taxable income at marginal rates (up to 47%). ATO treats crypto as a CGT asset, not currency.
Tax Guide →50% inclusion rate on capital gains; rates above CAD 250K moved to 2/3 inclusion in 2024. Adjusted Cost Base (ACB) tracks your average cost across all purchases.
Tax Guide →Virtual Asset Income Tax of 22% (20% + 2% local) applies on annual gains above KRW 2.5M. FIFO cost basis. Legislation effective 2025 after several delays.
Tax Guide →30% flat tax on crypto gains with no deductions except cost of acquisition. 1% TDS (Tax Deducted at Source) applies on transfers over ₹50,000. dTax automatically tracks TDS deducted on WazirX, CoinDCX, and ZebPay — exportable for ITR Form 26AS reconciliation.
Tax Guide →Capital gains taxed at 19–28% depending on amount. Crypto holdings abroad must be declared in Modelo 720. Spain is adopting EU MiCA and DAC8 reporting frameworks.
Tax Guide →Crypto gains from trading/disposal taxed at 28% flat rate since 2023. Assets held under 365 days subject to progressive income tax rates instead.
Tax Guide →Crypto treated as Box 3 savings/investments under a 'deemed return' system. Tax is based on a fictional return (≈6.17%) on total net wealth, not actual gains realised.
Tax Guide →No capital gains tax for private investors. Crypto is treated as private movable assets. Professional traders may be taxed as income. Cantonal wealth tax applies on holdings.
Tax Guide →Currently 0% capital gains tax on crypto. A 2024 regulatory framework established registration requirements, but CGT has not yet been implemented. Watch for 2025 updates.
Tax Guide →No capital gains tax in Singapore. Crypto trading is treated as business income only if conducted in a commercial capacity. Most individual investors owe no tax.
Guide coming soon