Live changelog

What changed in the rules

NaVi's rule base is monitored and re-checked constantly. This is the public record of what moved in the last 90 days, month by month, country by country.

September 2026

  • AndorraSee the full log for Andorra
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Annual IRPF declaration and documented source-of-funds are both expected now, with CARF tightening from 2027
    • Whether IGI applies to crypto exchange was not confirmed, only inferred by analogy
    • No exit or deemed-disposal charge applies to crypto holdings either
  • Antigua and BarbudaSee the full log for Antigua and Barbuda
    40 rules added

    Last checked Sep 6, 2026

    Examples

    • Funding a move with crypto wealth means heavier source-of-funds scrutiny
    • No tax return needed for crypto, but reporting and consumption tax details are mixed confidence
    • No exit or deemed-disposal charge on your crypto holdings
  • ArgentinaSee the full log for Argentina
    37 rules added

    Last checked Sep 2, 2026

    Examples

    • Argentina has adhered to CARF but has not yet activated exchanges
    • High-frequency trading may trigger provincial turnover tax, unresolved against monotributo
    • Crypto sits inside Bienes Personales, but its valuation rule is unconfirmed
  • ArubaSee the full log for Aruba
    44 rules added

    Last checked Sep 7, 2026

    Examples

    • Signing contracts or running the company from Aruba creates real permanent establishment risk
    • An ordinary home-office employee carries low permanent establishment risk
    • A foreign employer with no Aruban footprint has no wage-tax obligation here
  • AustraliaSee the full log for Australia
    68 rules added

    Last checked Sep 6, 2026

    Examples

    • A foreign company you leave running as before is shielded from CFC attribution while you are a temporary resident
    • Moving yourself to Australia can drag your foreign company into Australian tax residency with it
    • No wealth tax, no inheritance tax, no estate tax and no gift tax
  • AustriaSee the full log for Austria
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • MiCA is fully in force under FMA supervision, and exchange-level reporting starts tightening from 2026
    • Leaving Austria is a deemed disposal of your entire crypto book at 27.5 percent
    • Whether every stablecoin swap qualifies for the tax-free deferral is not settled
  • BahamasSee the full log for Bahamas
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Zero Bahamas crypto tax does not mean zero reporting anywhere
    • Trading your own book stays tax-free, but running a business for others triggers DARE registration
    • Staking, mining, airdrop and lending income are untaxed for the individual
  • BahrainSee the full log for Bahrain
    37 rules added

    Last checked Sep 6, 2026

    Examples

    • VAT applies at 10 percent since 2019, with a BHD 37,500 mandatory registration threshold
    • A crypto business could be caught by the draft corporate income tax, but the financial services exemption is unresolved
    • Bahrain will report your crypto activity to your home tax authority from 2028, while taxing none of it
  • BelgiumSee the full log for Belgium
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Swaps and NFTs are now settled, staking, lending and mining stay open
    • Only gains after 31 December 2025 are taxed, with a real annual exemption
    • Crypto gains now pay 10 percent by default, but the old speculation test survives underneath
  • BermudaSee the full log for Bermuda
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • The line between crypto investing and running a taxable digital asset business is undefined
    • Bermuda has adhered to the CARF Joint Statement, only the domestic rules are still unpublished
    • A mature, purpose-built digital asset licensing regime backs the tax-free personal position
  • BoliviaSee the full log for Bolivia
    36 rules added

    Last checked Sep 6, 2026

    Examples

    • No CRS, no CARF today, but the FATF grey list means the window is closing
    • The wealth tax has no crypto carve-out, and it is worldwide
    • No crypto tax rules exist at all, favourable by inference, not by authority
  • BonaireSee the full log for Bonaire
    81 rules added

    Last checked Sep 7, 2026

    Examples

    • Nationals from outside the Kingdom and the EU need a WTU-BES permit this corridor does not model in detail
    • Your Dutch employer carries three distinct exposures once you are working from Bonaire past 183 days, and no A1 solves any of them
    • The BES is not an opaque jurisdiction, CRS reaches it and oversight is actively being updated
  • BrazilSee the full log for Brazil
    73 rules added

    Last checked Sep 7, 2026

    Examples

    • Banco Central's VASP licensing regime goes live 2 February 2026
    • Whether a self-custody wallet counts as held abroad is genuinely unresolved
    • DeCripto brings OECD-style automatic crypto reporting from July 2026
  • British Virgin IslandsSee the full log for British Virgin Islands
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Zero tax on crypto no longer means zero visibility, CRS 2.0 and CARF both land within two years
    • Running a crypto service needs FSC licensing, and it carries no EU MiCA passport
    • Crypto paid as salary is payroll-taxable, the one real exception to the structural zero
  • BulgariaSee the full log for Bulgaria
    50 rules added

    Last checked Sep 7, 2026

    Examples

    • MiCA does not change your crypto tax bill, but DAC8 means 2026 is the first year non-declaration is mechanically detectable
    • Trading crypto like a business gets you recharacterised as a sole trader, at 15 percent plus full contributions
    • Private crypto gains are taxed at an effective 9 percent on net annual gains, now expressly named in the statute
  • CanadaSee the full log for Canada
    35 rules added

    Last checked Sep 2, 2026

    Examples

    • Crypto is not excluded property, so the arrival step-up and departure tax both apply in full
    • Automatic crypto reporting to CRA starts with the 2027 calendar year
    • T1135 for crypto turns on where it is held, and self-custody is genuinely unsettled
  • Cayman IslandsSee the full log for Cayman Islands
    48 rules added

    Last checked Sep 6, 2026

    Examples

    • Mandatory pension contributions attach to being employed in Cayman, a self-funded resident falls outside them
    • Mandatory health insurance is built around employers, a self-funded resident has to arrange it personally
    • Zero tax on crypto no longer means zero visibility, CARF reporting goes live from 2026
  • ChileSee the full log for Chile
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • The Article 3 window may let a new arrival realize an offshore crypto portfolio Chilean-tax-free
    • Staking, mining, airdrops, forks, DeFi and NFTs have no published SII guidance at all
    • CARF reporting is live, and the SII is already auditing crypto cases
  • ColombiaSee the full log for Colombia
    46 rules added

    Last checked Sep 2, 2026

    Examples

    • New DIAN reporting rules end the lax-enforcement era starting the 2026 tax year
    • No exit or deemed-disposal charge applies to crypto specifically either
    • Crypto counts toward the wealth tax, but selling it is not subject to VAT
  • Costa RicaSee the full log for Costa Rica
    34 rules added

    Last checked Sep 6, 2026

    Examples

    • Costa Rican-source crypto gains are taxed at 15 percent, or as business income if you trade actively
    • Foreign-source crypto gains stay untaxed under territoriality
    • Crypto is legal, and a mandatory VASP registration regime starts September 2026
  • CroatiaSee the full log for Croatia
    44 rules added

    Last checked Sep 6, 2026

    Examples

    • Crypto gains are self-assessed on the JOPPD form by end of February
    • Trading crypto as a continuous, income-oriented activity can lose you the 12 percent rate
    • Crypto-to-crypto swaps, staking, mining, airdrops and DeFi yield are not clearly settled
  • CuraçaoSee the full log for Curaçao
    60 rules added

    Last checked Sep 7, 2026

    Examples

    • Becoming a Curacao resident enrolls you in social insurance automatically, at 2026 rates that reach further than they look
    • If your Dutch employer keeps you on Dutch payroll after you settle in Curacao, both sides can charge premiums at once
    • Moving to Curacao ends your Dutch AOW accrual, with no coordination rule and no detachering route to fall back on
  • CyprusSee the full log for Cyprus
    94 rules added

    Last checked Sep 7, 2026

    Examples

    • The innovative SME investment deduction has a clock on it, it expires 31 December 2026
    • Selling shares in a company can trigger Cyprus property gains tax through a look-through test
    • Foreign pensions get 5,000 euros free then a flat 5 percent, with a yearly opt out
  • CzechiaSee the full log for Czechia
    36 rules added

    Last checked Sep 6, 2026

    Examples

    • Automatic reporting is coming and losses cannot be carried forward
    • Occasional crypto disposals are taxed as ordinary income only
    • Active crypto trading adds social and health contributions on top of tax
  • DenmarkSee the full log for Denmark
    37 rules added

    Last checked Sep 6, 2026

    Examples

    • MiCA and DAC8 mean Denmark now sees your crypto activity
    • Stablecoins get a materially better tax treatment than Bitcoin or Ethereum
    • A fairer mark-to-market crypto reform exists on paper, but is still not law
  • EcuadorSee the full log for Ecuador
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Bank accounts are already visible under CRS, crypto reporting is not there yet
    • The 5 percent ISD hits every wire to a crypto exchange, and it is no longer creditable
    • No crypto tax statute exists, gains fall into the general 0 to 37 percent base with no credit available
  • El SalvadorSee the full log for El Salvador
    33 rules added

    Last checked Sep 6, 2026

    Examples

    • As a passive holder, your crypto position is cleanly exempt
    • Active trading income sourced locally has no clear tax guidance
    • Foreign-source gains on any crypto asset are exempt too, not just Bitcoin
  • EstoniaSee the full log for Estonia
    36 rules added

    Last checked Sep 6, 2026

    Examples

    • Mining is business income, not a capital gain - and it drags in social tax
    • Buying through a MiCA-authorised provider unlocks loss offset and deferral
    • Even passive holding has taxable moments - know which actions trigger them
  • FranceSee the full log for France
    36 rules added

    Last checked Sep 6, 2026

    Examples

    • Automatic exchange of crypto data starts biting from the 2026 tax year
    • Crypto holdings sit entirely outside the IFI wealth tax
    • Habitual trading gets reclassified as professional income up to 45 percent
  • GeorgiaSee the full log for Georgia
    43 rules added

    Last checked Sep 6, 2026

    Examples

    • No Georgian filing obligation if your only income is exempt foreign salary and exempt crypto gains
    • Running crypto as a registered business trades the 0% exemption for standard business tax
    • Staking, lending, airdrops and DeFi yield have no confirmed tax treatment
  • GermanySee the full log for Germany
    36 rules added

    Last checked Sep 6, 2026

    Examples

    • Exit tax does not reach directly held crypto
    • Exchange level reporting to the tax office starts in 2026
    • Trading like a business loses the one year exemption entirely
  • GibraltarSee the full log for Gibraltar
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Category 2 status buys no public healthcare and no public schooling, private insurance is required
    • The Gibraltar Health Authority is free at point of use for entitled persons, with real charges on top
    • The 2026 treaty does coordinate social security for Spain-Gibraltar frontier workers, but only provisionally
  • GreeceSee the full log for Greece
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Keep per-platform records, self-declaration and DAC8 are coming
    • Whether 5A or 5B shelters your crypto gains is not confirmed
    • No VAT on crypto exchange, and no individual exit tax on it
  • GuernseySee the full log for Guernsey
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • CARF captures 2026 crypto data, with first exchanges to home tax authorities in 2027
    • The capital-versus-trading line for crypto is genuinely undefined in Guernsey
    • Crypto gains are untaxed and private holders are exempt from VASP licensing
  • GuyanaSee the full log for Guyana
    37 rules added

    Last checked Sep 6, 2026

    Examples

    • Guyana is not a CRS participant and not a CARF signatory, FATCA only
    • The remittance basis may shelter offshore crypto gains for a non-domiciled newcomer
    • With no crypto tax rule, the ordinary capital gains ladder applies by accident, and it favours holders
  • HondurasSee the full log for Honduras
    55 rules added

    Last checked Sep 7, 2026

    Examples

    • Prospera adopted Bitcoin as legal tender inside the zone, directly against the national CNBS ban and BCH's position
    • A Prospera entity is, from the Dutch side, an entity of contested existence, and it may not even hold a Honduran tax number
    • The genuine low-tax opportunity in this corridor is ordinary territorial Honduras, not Prospera
  • Hong KongSee the full log for Hong Kong
    40 rules added

    Last checked Sep 6, 2026

    Examples

    • Two open questions to plan around: CARF's actual passage, and no guidance at all on staking or DeFi
    • The Stablecoins Ordinance is live since August 2025, but licensing stays deliberately very limited
    • 13 SFC-licensed platforms give a fully regulated on-ramp with retail access and spot ETFs
  • HungarySee the full log for Hungary
    52 rules added

    Last checked Sep 7, 2026

    Examples

    • Non-EU and non-EEA nationals need a visa and residence permit this corridor does not model
    • KIVA is a third vehicle worth comparing, a flat 10 percent replacing CIT and employer szocho together, but this corridor has not modelled it
    • The 2025 crypto criminal law episode is over, Act XXXVIII of 2026 repealed it, any content dated before August 2026 is stale
  • IndonesiaSee the full log for Indonesia
    51 rules added

    Last checked Sep 7, 2026

    Examples

    • Consultants, advisers and content creators are excluded from the 0.5 percent regime
    • The individual 0.5 percent regime is now permanent, with no time limit
    • As of 22 April 2026, no PT can newly elect the 0.5 percent final tax
  • IrelandSee the full log for Ireland
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • MiCAR is fully live and DAC8 makes your holdings visible to Revenue
    • Staking, mining and airdrops have no explicit Revenue rule
    • Active trading can push you from 33 percent CGT to roughly 52 percent income tax
  • Isle of ManSee the full log for Isle of Man
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Staking, airdrops, forks, DeFi yield and NFT treatment are not addressed in any Manx guidance
    • The Island will report your crypto activity from 2027, and tax none of it itself
    • Running a crypto business needs Designated Business AML registration, physical presence and 2 resident directors, and there is deliberately no MiCA equivalent
  • ItalySee the full log for Italy
    44 rules added

    Last checked Sep 6, 2026

    Examples

    • Crypto carries an annual 0.2% wealth charge and mandatory Quadro RW reporting, even with no gain realised
    • Mining tax treatment genuinely depends on facts and circumstances, and was the weakest-sourced finding in this section
    • Staking, lending and airdrops are taxed as income when received, a separate question from disposal gains
  • JapanSee the full log for Japan
    35 rules added

    Last checked Sep 6, 2026

    Examples

    • Whether crypto counts toward the exit tax is genuinely unresolved
    • A 20.315 percent flat crypto rate is coming, but not until 2028 and only for a narrow slice
    • Active traders get no loss carryforward under current law
  • JerseySee the full log for Jersey
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Staking, airdrops, forks, DeFi and NFTs are genuinely unaddressed in Jersey guidance
    • CARF and amended CRS give Revenue Jersey full crypto visibility from 2026
    • A Jersey crypto business needs its own JFSC VASP registration, no shortcuts
  • LiechtensteinSee the full log for Liechtenstein
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Where private crypto investing crosses into taxable commercial trading has no published bright line, and staking or DeFi has no guidance at all
    • Zero capital gains tax on private crypto holdings by statute, carried at a roughly 0.1 to 1.1 percent annual wealth-tax cost
    • TVTG registration expired with the MiCA transition on 1 July 2026, and CARF reporting applies from 2026
  • LuxembourgSee the full log for Luxembourg
    35 rules added

    Last checked Sep 6, 2026

    Examples

    • No individual wealth tax on crypto, and crypto-to-fiat exchange is VAT exempt
    • DAC8 reporting applies retroactively from 1 January 2026
    • Staking, lending and DeFi have no official Luxembourg guidance at all
  • MalaysiaSee the full log for Malaysia
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Revenue-nature crypto income must be declared, and Malaysia shares data through CRS
    • The exact tax point for passive staking and airdrops is not settled
    • Mining, staking, airdrops and lending can be taxed as business income
  • MaldivesSee the full log for Maldives
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • The 3 percent remittance tax on expat salaries was repealed in 2020
    • A full resident's worldwide income is taxed at 0 to 15 percent across five bands
    • Active crypto trading likely counts as business income, and CARF reporting status is unconfirmed
  • MaltaSee the full log for Malta
    42 rules added

    Last checked Sep 6, 2026

    Examples

    • Non-dom status can make Malta unusually favourable for crypto holders
    • Keep your own records, provider-side reporting is coming
    • No VAT on crypto exchange, and no individual exit tax on it either
  • MauritiusSee the full log for Mauritius
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Domestic crypto reporting is total today, CARF is committed but not yet in force
    • FSC licensed virtual asset service providers now qualify for the 3 percent effective rate too
    • Active crypto trading is ordinary income, not a capital gain, and guidance is thin
  • MexicoSee the full log for Mexico
    55 rules added

    Last checked Sep 6, 2026

    Examples

    • There is no new-resident tax break, worldwide income is taxed at up to 35 percent from day one
    • Exchange-level reporting to SAT starts in 2027, with first exchanges reaching SAT in 2028, under the OECD's CARF standard
    • Crypto-to-crypto swaps and mining or staking rewards are both taxable, even with no peso ever changing hands
  • MonacoSee the full log for Monaco
    31 rules added

    Last checked Sep 6, 2026

    Examples

    • Crypto-derived wealth faces heavy scrutiny opening the mandatory Monaco bank account
    • Trading on your own account differs from providing crypto services to others
    • Crypto gains, staking and mining are untaxed for a non-French Monaco resident
  • MontenegroSee the full log for Montenegro
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • A MiCA-equivalent framework is expected but not yet confirmed in force
    • Report crypto income through the ordinary annual return, there is no dedicated form
    • Occasional disposals likely count as capital or other income at 15 percent
  • NetherlandsSee the full log for Netherlands
    25 rules added

    Last checked Sep 7, 2026

    Examples

    • Leave for real: return within a year without settling anywhere and the Netherlands treats you as never having left
    • A foreign holding company without genuine relocation and substance often adds nothing, even when it is legal
    • Three specific clauses in the Netherlands-Cyprus treaty close the easy answers
  • No fixed residenceSee the full log for No fixed residence
    7 rules added

    Last checked Sep 7, 2026

    Examples

    • Every finding above has the same fix, pick a base and make it real
    • Banks must record a tax residency for you, and nowhere is not on their form
    • A business registered nowhere is legally just you, with unlimited personal liability
  • NorwaySee the full log for Norway
    35 rules added

    Last checked Sep 2, 2026

    Examples

    • Wallet-to-wallet transfers and gifts received are not taxable events
    • CARF reporting is live, but your return is still not pre-filled
    • High-frequency trading risks reclassification as business income
  • PanamaSee the full log for Panama
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Panama's non-taxation doesn't shield you from home-country reporting
    • No exit, wealth or inheritance tax touches your crypto either
    • Private investor vs professional trader isn't codified for crypto
  • ParaguaySee the full log for Paraguay
    60 rules added

    Last checked Sep 7, 2026

    Examples

    • The conserverende aanslag no longer lapses after 10 years, and Paraguay adds a security requirement on top
    • A Dutch BV's statutory director is taxed by the Netherlands wherever he sits, and Paraguay taxes the same work too
    • If Paraguay does not actually tax the wage, your Dutch employer must keep withholding on all of it
  • PeruSee the full log for Peru
    38 rules added

    Last checked Sep 2, 2026

    Examples

    • Peru signed the CARF crypto-reporting agreement in December 2025, its first exchange wave is not yet confirmed
    • The crypto Travel Rule enters into force 1 August 2026, no de minimis
    • Peru inverts the usual pattern, a foreign exchange is the expensive choice, not the cheap one
  • PhilippinesSee the full log for Philippines
    33 rules added

    Last checked Sep 6, 2026

    Examples

    • The Philippines commits to automatic crypto reporting (CARF) with first exchanges in 2028
    • As a passive holder, the source-based alien tax rule works in your favour
    • Crypto gains are ordinary income at 0-35% if Philippine-source, but no rule says how a crypto gain is sourced
  • PolandSee the full log for Poland
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Trading actively does not push you into a different, worse crypto tax rate
    • DAC8 reporting is live, and accounts without a residency declaration get blocked
    • Poland cannot issue a MiCA licence, but that mainly hits crypto businesses, not holders
  • PortugalSee the full log for Portugal
    61 rules added

    Last checked Sep 7, 2026

    Examples

    • A real Madeira or Azores residence beats the Madeira free zone for most small operators, with no licensing at all
    • Invoicing your own Portuguese company as a freelancer is specifically legislated against, not a grey area
    • Programa Regressar can help a returning ex-resident, but it is a fork against IFICI, never a stack
  • Puerto RicoSee the full log for Puerto Rico
    38 rules added

    Last checked Sep 6, 2026

    Examples

    • Active trading can be reclassified from investment gains to business income
    • Staking, mining and airdrop income is not clearly covered by the 0 percent rate
    • Pre-move crypto gains stay US-taxable for 10 years, since moving does not wash them out
  • RomaniaSee the full log for Romania
    51 rules added

    Last checked Sep 7, 2026

    Examples

    • Non-EU and non-EEA nationals need a visa and residence permit this corridor does not model
    • Listed securities and derivatives are taxed at 3 percent long-term and 6 percent short-term from 2026
    • Crypto gains rise to 16 percent from 2026, with a small de minimis and no CAS at all
  • SeychellesSee the full log for Seychelles
    37 rules added

    Last checked Sep 6, 2026

    Examples

    • Seychelles' zero crypto tax only protects someone actually resident here, a Seychelles IBC is a wrapper, not a shield
    • No Seychelles VASP is actually licensed yet, only eight are in assessment, and none should be called licensed
    • Nobody, including the SRC, has defined where private crypto investing ends and taxable business activity begins
  • SingaporeSee the full log for Singapore
    44 rules added

    Last checked Sep 6, 2026

    Examples

    • Foreign income stays untaxed even after you become a resident, with one partnership exception
    • A year-long work pass makes you a presumptive tax resident from day one, and multi-year stays get extra concessions
    • Crypto tax stays at zero, but reporting to your home tax authority starts in 2027
  • Sint MaartenSee the full log for Sint Maarten
    45 rules added

    Last checked Sep 7, 2026

    Examples

    • Sint Maarten's crypto business licensing regime is still a draft, and that gap is closing
    • Privately held crypto is untaxed by default, three triggers pull it into ordinary income tax
    • Stacked up honestly, Sint Maarten is not a corporate tax-saving destination in 2026
  • SloveniaSee the full log for Slovenia
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Exchanging crypto for euros is VAT-exempt across the EU
    • A wallet-reporting duty likely applies independently of whether the disposal tax was enacted
    • Whether the 25 percent crypto disposal tax was actually voted into law for 2026 is unresolved
  • South AfricaSee the full log for South Africa
    33 rules added

    Last checked Sep 2, 2026

    Examples

    • Whether crypto counts against exchange control allowances is legally unresolved
    • CARF reporting means SARS will see your crypto activity from 2026 onward
    • Long-term holding supports capital treatment at a lower effective rate
  • SpainSee the full log for Spain
    71 rules added

    Last checked Sep 7, 2026

    Examples

    • The Canary Islands' 4 percent corporate rate is real, but the entry price is 5 jobs, not a solo setup
    • The Dutch exit tax on your BV shares does not expire, and it is collected the moment you take a dividend
    • Running your Dutch BV's real decisions from Spain can make the company itself Spanish tax resident
  • SurinameSee the full log for Suriname
    43 rules added

    Last checked Sep 7, 2026

    Examples

    • The Netherlands is renegotiating this treaty in 2026, but nothing new is signed or in force
    • The beschikking-based partial import duty relief lapsed in June 2026, but the Investeringswet's statutory exemption never did
    • Start-up losses carry forward without limit, and a founder can exit at a flat 25 percent instead of 38
  • SwedenSee the full log for Sweden
    39 rules added

    Last checked Sep 6, 2026

    Examples

    • MiCA licensing and DAC8 automatic reporting both landed in 2025-2026
    • High-frequency trading risks reclassification, but no bright-line test exists
    • Staking rewards are taxed as capital income at market value on receipt
  • SwitzerlandSee the full log for Switzerland
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Annual declaration is required now, and cross-border crypto reporting is tightening
    • No special exit or deemed-disposal charge applies to crypto specifically either
    • Pure payment tokens sit outside VAT and stamp duty, but utility and asset-like tokens have genuine edge cases
  • ThailandSee the full log for Thailand
    48 rules added

    Last checked Sep 6, 2026

    Examples

    • The LTR visa is the one structure that escapes the remittance rule entirely
    • High-frequency crypto trading risks being recharacterized as business income
    • Offshore exchanges serving Thai users need a Thai licence, and some are already blocked
  • TurkeySee the full log for Turkey
    37 rules added

    Last checked Sep 6, 2026

    Examples

    • Licensed platforms carry withdrawal delays, transfer limits and a payment ban
    • A crypto tax bill was withdrawn but may return
    • Systematic crypto trading is taxed as commercial income
  • United Arab EmiratesSee the full log for United Arab Emirates
    77 rules added

    Last checked Sep 7, 2026

    Examples

    • For most online businesses, mainland plus Small Business Relief beats chasing the 0 percent free zone rate
    • Mandatory e-invoicing arrives in phases from 2026, most small companies land in the July 2027 wave
    • The UAE's 15 percent minimum top-up tax almost certainly does not apply to your company
  • United KingdomSee the full log for United Kingdom
    36 rules added

    Last checked Sep 6, 2026

    Examples

    • CARF gives HMRC full visibility of your crypto from 2026 onward
    • HMRC treats you as an investor, not a trader, by default
    • Mining, staking and airdrops are taxed as income, not capital gains
  • United StatesSee the full log for United States
    34 rules added

    Last checked Sep 2, 2026

    Examples

    • As an investor, you can harvest crypto losses without waiting out a wash sale window
    • Whether an active spot crypto trader can elect mark-to-market treatment is genuinely unresolved
    • The US has not joined the international crypto reporting framework
  • UruguaySee the full log for Uruguay
    45 rules added

    Last checked Sep 6, 2026

    Examples

    • Uruguay is a CRS participant, offshore crypto activity is increasingly visible
    • No exit or deemed-disposal tax applies to crypto either
    • Whether a holding-period exemption exists for crypto has not been identified
  • VietnamSee the full log for Vietnam
    44 rules added

    Last checked Sep 6, 2026

    Examples

    • Self-custody and foreign-exchange holdings sit in an undefined tax and legal position
    • Staking, mining, airdrops and DeFi yield have no published tax rule
    • Crypto transfers are not subject to VAT