How is crypto taxed? Capital gains, income & exemptions explained

How your crypto is taxed depends on the country you’re tax-resident in. On this map the tax dimension sorts each jurisdiction into one of a few categories:

The categories

• Capital gains — you’re taxed on the profit when you sell or dispose of crypto. Many countries apply a specific rate (e.g. Italy ~26%, Ireland 33%).
• Income — gains are treated as ordinary income and taxed at your income-tax rate (common where crypto trading is treated as a business, or under flat regimes).
• Mixed — both can apply depending on whether you’re an investor or an active trader, and sometimes on how long you held.
• Exempt — no tax on individual crypto gains (e.g. jurisdictions with no capital-gains tax such as the UAE).
• CARF reporting — the country has adopted the OECD Crypto-Asset Reporting Framework, meaning exchanges report your activity to the tax authority (this is about reporting, not the rate).

For relocators

If you’re choosing where to live, tax treatment is one of the biggest levers — but check it alongside legal status and licensing. Use the country rankings to shortlist, then compare two countries side-by-side. For a specific country, open its profile (e.g. Germany, Singapore, United Arab Emirates) or read its dedicated “how is crypto taxed in…” answer.

This is general information, not tax advice. Always confirm with the primary source linked on each country’s profile and a qualified adviser.

Data basis: Per-country tax treatment on this map is recorded from each national tax authority.