Compare crypto tax rates, cost basis methods, and holding period benefits across 15 countries. Find your country's rules and plan your tax strategy.
Last updated: March 2026
Germany (tax-free after 1 year), Singapore (0% CGT), and South Korea (delayed to 2027) offer the most favorable crypto tax environments for long-term holders.
India (30% flat, no loss offset, 1% TDS), Japan (up to 55%), and South Africa (200% penalties, retroactive enforcement) have the strictest crypto tax rules.
Global convergence via CRS 2.0/CARF (48 jurisdictions), MiCA standardizing EU compliance, and increasing rates (Italy 26→33%). Regulatory arbitrage is ending.
| Method | Description | Used By |
|---|---|---|
| FIFO | First-In, First-Out — oldest lots sold first | US, Germany, Spain, Australia |
| Specific ID | Choose which lots to sell — most flexible | US, Australia |
| Weighted Average | Total cost ÷ total units = unit cost basis | France (PMPA), Canada (ACB), Brazil (PMPC), South Africa |
| Share Pooling | Section 104 pool — weighted average with same-day and 30-day matching rules | United Kingdom |
| Total Average | Year-end calculation — total annual acquisition ÷ total units acquired | Japan |
dTax supports FIFO, LIFO, HIFO, and Specific ID cost basis methods with 23+ exchange parsers. International methods coming soon.
Singapore has no capital gains tax on crypto for individuals. Germany offers complete tax exemption for crypto held longer than 12 months. South Korea has delayed crypto taxation to 2027. However, if crypto trading constitutes a business activity, income tax may apply in all jurisdictions.
Most countries mandate a specific method: Germany requires FIFO, France requires PMPA (weighted average), UK requires share pooling, and Japan uses total or moving average. The US offers the most flexibility with FIFO and Specific Identification. Always use the method required by your jurisdiction — using the wrong method can trigger audit penalties.
Yes. Starting in 2026, CRS 2.0/CARF requires crypto exchanges in 48 participating jurisdictions to report your transactions, balances, and identity to their local tax authority, which then shares this data with your country of tax residence. By 2027, most governments will receive detailed data about your foreign crypto activity.