Crypto tax rules, country by country

Plain-English summaries from official tax authorities. Every page shows when we last checked it and links the source.

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Australia

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 – being replaced for gains accruing from 1 July 2027.

Last verified 2026-10-16🇩🇰

Denmark

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).

Last verified 2026-10-16🇩🇪

Germany

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.

Last verified 2026-10-16🇳🇱

Netherlands

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.

Last verified 2026-10-16🇸🇪

Sweden

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

Last verified 2026-10-16🇨🇭

Switzerland

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.

Last verified 2026-10-16🇬🇧

United Kingdom

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). From 6 April 2026 gains are taxed at 18% or 24%, after a £3,000 tax-free allowance.

Last verified 2026-10-16🇺🇸

United States

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 from 2025 transactions.

Last verified 2026-10-16

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Not tax advice. General information summarised from official sources; it may be incomplete or out of date. Always check the linked official source or a qualified tax adviser.