Georgia
Individual supplies of decentralised assets within Decision 201’s definition. Issuer-backed tokens, securities, service/reward income and companies need separate review.
Read the conditions →Content updated . Source-check dates are shown separately.
Crypto & relocation research
Crypto tax and
moving abroad.
Compare 30 jurisdictions for private crypto gains, income from staking or business activity, and special tax regimes. Begin with UK residence and temporary non-residence rules, then check the destination’s conditions.
Sources checked . Check each source’s publication and effective dates. Research method.
UK starting point
UK 2026/27: ordinary CGT 18% / 24%; £3,000 annual exempt amount
For most individual capital gains, subject to income, available bands and reliefs. Not a rate for all crypto receipts. See the UK guide and its fictional example.
Favourable private-gains treatment
Low rates. The conditions beside them.
A starting shortlist for further research. Eligibility, residence and the nature of the activity still determine the result.
Switzerland
Private wealth versus professional self-employment classification; cantonal wealth tax and taxable rewards mean 0% is not an all-tax cost.
Read the conditions →UAE
FTA excludes personal-investment income from natural-person Corporate Tax. Application to a particular crypto activity is conditional inference, not a crypto-specific ruling.
Read the conditions →Portugal
Non-security/non-NFT crypto in Article 10(1)(k): 28% default, optional aggregation for residents. Article 72(14) compulsory high-income aggregation specifically concerns Article 10(1)(b) securities. Holding/cooperation conditions and deemed departure disposal remain relevant.
Read the conditions →Thailand
Qualifying cryptocurrency/digital-token transfers through a licensed exchange/broker/dealer; income received 1 January 2025–31 December 2029.
Read the conditions →Cyprus
Article 20E from 1 January 2026, including swaps and gifts; mining excluded, same-year loss restrictions. Non-dom SDC does not exempt these profits.
Read the conditions →Available concessions & relocation routes
Current tax deals, with the small print.
Compare the income covered, qualifying residence history, costs, duration and expiry. See which offers expressly cover crypto and which require a separate source or activity analysis.
Prepared with AI assistance from the linked primary sources. General research, not personal tax, legal or investment advice. The treatment of your transactions, residence history and income needs individual verification.
Begin with the activity
One asset class. Different tax questions.
Private investment
Check what counts as a disposal, the cost basis, holding periods and the treatment of a gain or loss.
Compare capital gains treatment →Income and business
Staking, mining, rewards, lending and frequent dealing may raise different questions from selling a long-held investment.
Explore activity and incomeA special regime
A time-limited concession may apply only to particular people, income or sources. Its duration is not a crypto exemption.
Read the scope and limits →The jurisdiction research
Compare the lowest qualifying gains rates.
Bahamas
0% local personal income/CGT framework
0% local personal income/CGT framework for private investment gains; crypto application is an inference
Private investor under general no-tax framework; crypto-specific application inferred; other-country tax and operating charges separate.
Read the crypto profileBahrain
0% personal-gain starting point — general-framework inference
No general personal income tax; 0% private-gain outcome is a general-framework inference, not a crypto ruling.
Own private investments; no general personal income tax. Not a crypto-specific ruling or a UK-tax exemption.
Read the crypto profileBermuda
0% local private gains — general-framework inference
0% local personal income/CGT framework for private gains; payroll and business rules remain separate
Genuinely private investment; income/business/payroll classification and foreign tax exposure separate.
Read the crypto profileCayman Islands
0% local personal income/CGT framework
0% local income and capital-gains taxes under the general framework; foreign tax remains separate
General absence of local direct tax; UK/other-country residence and business, regulatory and immigration conditions separate.
Read the crypto profileEl Salvador
0% Bitcoin capital gains
0% capital-gains tax on Bitcoin exchanges under Article 5; other tokens need a separate scope check
Bitcoin exchanges only for the numerical rank. Other tokens, activity income and UK exposure require separate analysis.
Read the crypto profileGeorgia
0% — individual disposal rule
0% individual income tax on covered cryptoasset-supply income under Public Decision 201
Individual supplies of decentralised assets within Decision 201’s definition. Issuer-backed tokens, securities, service/reward income and companies need separate review.
Read the crypto profileHong Kong
0% for digital assets held as capital investments
Capital investment gains outside profits tax; Hong Kong-source trading profits taxable
Capital-account investment gains are outside profits tax; no fixed holding-period safe harbour. Shorter holds can strengthen trading indicators. HK-source business profits differ.
Read the crypto profileMalaysia
0% if capital
0% on genuine private capital gains; revenue and business profits are taxable
Capital classification required; no automatic one-year or transaction-count test. Business income excluded.
Read the crypto profileMalta
0% for coins held on capital account
Capital-held coins outside CGT; trading profits taxable
Official DLT guideline: coins outside CGT, but trading-stock and revenue profits taxable; token rights and purpose/context matter. No time-only safe harbour.
Read the crypto profileMauritius
0% for sales within express securities/virtual-asset exemption
Statutory exemption for qualifying virtual-asset and token sale gains
Income Tax Act definition for Second Schedule Part II Subpart C item 7 expressly includes virtual assets/tokens; sale gains exempt. Rewards/services at receipt separate.
Read the crypto profileMonaco
0% local personal tax — general-framework inference
0% local personal tax for qualifying genuinely established private investors; French-national exception
Genuinely established qualifying private investor; not French-national treaty taxation or taxable industrial/commercial activity; foreign taxes remain separate.
Read the crypto profileSingapore
0% for genuine personal capital-investment gains
Genuine capital investment gains generally untaxed; income and business profits taxable
IRAS explicitly includes digital tokens in generally non-taxable personal investments. Income/trading classification separate; no fixed holding period or trade-count guarantee.
Read the crypto profileSwitzerland
0% private capital gains; wealth tax remains
Private capital gains generally exempt; cantonal wealth tax remains
Private wealth versus professional self-employment classification; cantonal wealth tax and taxable rewards mean 0% is not an all-tax cost.
Read the crypto profileUAE
0% qualifying personal investment; business review required
Qualifying personal investment excluded from Corporate Tax; business may face 0%/9%
FTA excludes personal-investment income from natural-person Corporate Tax. Application to a particular crypto activity is conditional inference, not a crypto-specific ruling.
Read the crypto profileGermany
0% for qualifying private payment-token disposals after more than one year
Private disposals after more than one year generally outside section 23; earlier gains may be taxable
Current §23 treatment; shorter holdings ordinary progressive income tax. September 2026 reform remains draft and may change future treatment.
Read the crypto profilePortugal
0% for eligible holdings of at least 365 days
28% on taxable private gains; eligible holdings of at least 365 days excluded
Non-security/non-NFT crypto in Article 10(1)(k): 28% default, optional aggregation for residents. Article 72(14) compulsory high-income aggregation specifically concerns Article 10(1)(b) securities. Holding/cooperation conditions and deemed departure disposal remain relevant.
Read the crypto profileThailand
0% — licensed channels until 2029
0% on qualifying licensed-channel crypto transfer gains received in 2025–2029
Qualifying cryptocurrency/digital-token transfers through a licensed exchange/broker/dealer; income received 1 January 2025–31 December 2029.
Read the crypto profileCyprus
8% on covered non-mined disposal profits
8% on covered non-mined crypto disposal profits
Article 20E from 1 January 2026, including swaps and gifts; mining excluded, same-year loss restrictions. Non-dom SDC does not exempt these profits.
Read the crypto profileAndorra
10% after the shared €3,000 savings-base minimum
10% on the taxable savings base after its shared €3,000 annual minimum
Private capital disposal classification; no general five-year reinvestment exemption accepted in CV 0343-2025.
Read the crypto profileFrance
31.4% standard private-investor PFU
31.4% standard private-investor PFU; individual exceptions and extra charges can matter
Standard 12.8% income tax plus 18.6% social levies; €305 gross-disposal threshold, progressive election, high-income and insurance exceptions can change burden.
Read the crypto profileItaly
33% ordinary crypto; 26% narrow qualifying euro e-money category
33% ordinary crypto tax; 26% for a defined euro e-money token category
Law 207/2024 art 1(24), amended 199/2025 art 1(28). Foreign-income fixed-charge and pension regimes require individual source/eligibility analysis.
Read the crypto profileGreece
No enacted crypto-specific comparison rate verified
Current crypto treatment needs review; proposed rates are not presented as law
October 2026 10%/15% announcement is a consultation proposal, not a current flat rate. Seven-year 5C relief applies to qualifying employment/business.
Read the crypto profileIndonesia
0.21% /1% of gross value
0.21% or 1% of gross transaction value under covered platform rules — not a gains rate
Different tax base: keep outside a simple gains-rate ranking. Applicable platform status and self-payment rules matter.
Read the crypto profileOman
Unranked — no current PIT; 2028 change and crypto classification
Current no-PIT framework; enacted 5% personal income tax starts in 2028. Crypto classification remains to be confirmed.
No blanket crypto ruling verified. Enacted PIT starts 2028; business taxation remains separate.
Read the crypto profilePanama
Source/classification review
Foreign-source income can fall outside Panamanian income tax; a universal 0% crypto rate is not verified
Potential foreign-source exclusion is not a verified crypto-wide rate. Obtain a current application of Article 694 to the actual transaction.
Read the crypto profileParaguay
8% general capital rules; crypto review
8% general personal capital-income tax; crypto classification and source need verification
Personal crypto category and source unresolved; company ruling 10% cannot be directly substituted for an individual outcome.
Read the crypto profileQatar
Unranked — regulatory and classification limits
Unranked: crypto-service restrictions and uncertain personal-token classification prevent a reliable 0% comparison.
QFC excluded-token prohibition and banking restrictions; no verified blanket personal crypto exemption.
Read the crypto profileSaudi Arabia
Unranked — crypto restrictions
Unranked: current crypto restrictions outweigh general personal-investment tax marketing.
Current prohibition reported by IMF; no verified licensed retail route or crypto-specific exemption.
Read the crypto profileSpain
19%–30% common-territory savings scale
19%–30% common-territory savings scale on taxable private gains
Do not rank Spain as a 19% flat jurisdiction for wealthy readers. Progressive gain bands, foral variations, wealth taxes, reporting and eligibility matter.
Read the crypto profileUruguay
Conditional foreign-capital relief; review
A current new-resident foreign-capital holiday exists; crypto situs and scope must be established
Current new-arrival holiday verified; specific crypto source, statutory category and eligibility have not been resolved for a generic investor.
Read the crypto profilePlan the move
From research to better questions.
The UK starting point
Crypto tax before and after leaving the UK
UK crypto gains, the 18%/24% rates, disposals, records and temporary non-residence: what to establish before an overseas move.
Read the guide →Classify the activity first
Staking, DeFi and crypto business income
Separate rewards, lending, mining, ownership changes and business activity from private investment gains when comparing a move abroad.
Read the guide →Prepare the adviser conversation
A crypto relocation planning checklist
Organise residence, transaction records, exemptions, income, losses and reporting before discussing a crypto-related move with qualified advisers.
Read the guide →Time-limited relief
Seven years of what, exactly?
Check the eligible income, residence history, source rules, annual obligations and end date. A concession for employment or pension income should not be presented as a blanket exemption for crypto gains.