How is cryptocurrency taxed in United States of America?

In United States of America, cryptocurrency gains are taxed as capital gains.

“Digital assets are treated as property, and the general tax principles applicable to all property transactions also apply to transactions involving digital assets.”

This reflects guidance from Internal Revenue Service (IRS), as of 2025.

See the full United States of America crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare United States of America with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Internal Revenue Service (IRS), as of 2025