Crypto tax in 21 countries
What you pay on crypto capital gains, country by country: the short-term rate, what changes if you hold longer, the annual allowances and the law that applies. Each country has its own page with the detail. Rules verified in September 2026.
| Country | Short term | Long term | Holding period | Annual allowance |
|---|---|---|---|---|
| Portugal | 28% | Exempt | > 365 days | — |
| Spain | 19–30% | 19–30% | Tiered by gain | — |
| France | 30% | 30% | Flat tax (PFU) | — |
| Germany | Marginal rate (up to 45%) | Exempt | > 365 days | Freigrenze €1,000/year |
| United Kingdom | 18–24% | 18–24% | By income bracket | Annual exemption £3,000 (≈€3,500) |
| Netherlands | 36% (Box 3) | 36% (Box 3) | Allowance: €59,357 (2026) | — |
| Italy | 33% | 33% | No threshold (abolished) | — |
| Brazil | 15–22.5% | 15–22.5% | Sales > R$35,000/month | — |
| Belgium | 10% | 10% | €10,000/year exempt | Annual exemption €10,000 (2026 regime) |
| Ireland | 33% | 33% | €1,270/year exempt | Annual exemption €1,270 |
| Austria | 27.5% | 27.5% | Crypto↔crypto exempt | — |
| Poland | 19% | 19% | Crypto↔crypto exempt | — |
| Luxembourg | up to ~46% | Exempt | > 6 months | Exempt if speculative gains < €500/year |
| USA | 10–37% | 0–20% | > 365 days | — |
| Canada | ~27% (50% inclusion) | ~27% (50% inclusion) | 50% of gains taxable | — |
| Australia | Up to 45% (marginal) | 50% discount (>1 yr) | > 365 days for discount | — |
| Switzerland | Exempt (private) | Exempt | Private investors | — |
| Dubai / UAE | 0% | 0% | No tax on gains | — |
| Singapore | 0% (private investor) | 0% (private investor) | No CGT for individuals | — |
| Mexico | 1.92–35% | 1.92–35% | MX$60,000/year exempt | Annual exemption MX$60,000 (≈€3,000) |
| Argentina | 15% | 15% | No threshold | — |
How to work out what you owe
Knowing the rate is the easy part. The work is matching each disposal to the right acquisition under FIFO, converting everything to your currency at the date of each transaction, and separating short-term gains from those past the holding threshold. ChainFolioAI does that from your transaction history and exports the result as PDF or Excel for your accountant.
⚠️ This guide is informational and is not tax advice. Rules change and your situation may have specifics — always confirm with an accountant or your national tax authority before filing.