Crypto tax rules for every country, checked against official sources

Marginal rate; 50% CGT discount after 12 months

Crypto held as an investment is a CGT asset; selling, swapping, gifting or spending it is a CGT event. Residents holding 12+ months get a 50% CGT discount This discount is being replaced for gains accruing from 1 July 2027.

50% of capital gains taxable

Crypto disposals give either business income (fully taxable) or a capital gain, of which half is taxable. The proposed rise to a two-thirds inclusion rate was cancelled. 2026 returns are due 30 April 2027.

Gains taxed as personal income, up to 53%

Crypto bought by private individuals is in principle treated as speculation: gains are personal income (taxed at up to 53%), losses are deductible at a value of about 26%. FIFO applies, and gains and losses are generally reported separately (box 20 / box 58).

Tax-free after 1 year; €1,000 limit

Crypto held privately falls under the rules for private disposal transactions: gains on coins sold or swapped within one year are taxable at your income tax rate unless total private disposal gains stay below €1,000; after more than one year gains are generally tax-free.

Box 3: 36% on a 6.00% deemed return

Private crypto is part of your Box 3 wealth, valued on 1 January. Tax is charged on a deemed return (6.00% for crypto in 2026) at 36%, above the tax-free allowance. You may report your actual return instead.

30% on gains; 70% of losses deductible

Gains are taxed at 30%; 70% of losses are deductible. Cost basis uses the average-cost method (genomsnittsmetoden). Report on K4 section D.

Private gains generally tax-free; wealth tax applies

For private investors, gains on payment tokens like Bitcoin are generally tax-free and losses not deductible. Holdings are subject to cantonal wealth tax at year-end value. Professional trading, staking, airdrops and mining are taxed as income.

CGT 18% / 24% above £3,000

Capital Gains Tax applies when you sell, swap, spend or give away crypto. Costs are pooled per token (with same-day and 30-day rules). Gains above the £3,000 allowance are taxed at 18% or 24%, the rates that have applied since 30 October 2024.

Long-term gains: 0% / 15% / 20%

Digital assets are property. Selling or exchanging them gives a capital gain or loss (short-term if held one year or less, long-term if more). Brokers report on Form 1099-DA: gross proceeds since 2025, cost basis for certain sales from 2026.