Content updated . Source-check dates are shown separately.
Lowest gains rates. A clearer comparison.
Sort qualifying private investment gains by long-term or short-term treatment, then investigate the rules behind the result.
Sources checked . Check each source’s publication and effective dates. Research method.
Start with the rate order, then check the activity, residence and source conditions. A personal capital-gains result does not settle the tax on rewards, income or a trading business.
Current deals, eligibility & expiry →How the rate order works
The starting order compares a private individual’s qualifying long-term disposal gains, using each jurisdiction’s own holding and classification rules. Switch to short-term gains to see where that changes. Equal rates are not a ranking of the best place to live. Ties show ordinary treatment before holding-period and calendar-window relief, then alphabetically.
Income from staking, mining or a business, wealth taxes, departure charges and residence costs are separate. A 0% outcome can require capital treatment, a holding period, a specified provider or an exemption. Progressive rates, taxes on gross proceeds, restricted markets and unresolved treatment appear after numerically comparable entries; their position does not mean a higher tax bill.
30 jurisdictions, with the conditions in view.
Ordered by the lowest qualifying long-term gains rate. Each jurisdiction’s own holding rule applies; entries without a comparable rate follow.
30 jurisdictions shown · lowest qualifying long-term gains first
| Jurisdiction | Private investment disposals | Income and business activity | Key condition or limit |
|---|---|---|---|
| BahamasCaribbeanCurrent tax deal → | 0% local personal income/CGT framework Long-term: 0%Short-term: 0% 0% local personal income/CGT framework for private investment gains; crypto application is an inference Conditional capital treatment | No domestic personal income-tax regime; business licences, regulatory obligations, consumption/property charges and national insurance remain separate. | Private investor under general no-tax framework; crypto-specific application inferred; other-country tax and operating charges separate.Conditions & official sources → |
| BahrainMiddle East & AsiaCurrent tax deal → | 0% personal-gain starting point — general-framework inference Long-term: 0%Short-term: 0% No general personal income tax; 0% private-gain outcome is a general-framework inference, not a crypto ruling. Conditional capital treatment | Personal activity must be separated from a licensed service business, entity taxes and employment contributions. | Own private investments; no general personal income tax. Not a crypto-specific ruling or a UK-tax exemption.Conditions & official sources → |
| BermudaNorth AtlanticCurrent tax deal → | 0% local private gains — general-framework inference Long-term: 0%Short-term: 0% 0% local personal income/CGT framework for private gains; payroll and business rules remain separate Conditional capital treatment | No personal income tax, but employers and self-employed people can face payroll tax; structured digital-asset activity requires separate analysis. | Genuinely private investment; income/business/payroll classification and foreign tax exposure separate.Conditions & official sources → |
| Cayman IslandsCaribbeanCurrent tax deal → | 0% local personal income/CGT framework Long-term: 0%Short-term: 0% 0% local income and capital-gains taxes under the general framework; foreign tax remains separate Conditional capital treatment | No local income tax, but business licensing, immigration work rights, VASP rules and transaction charges remain distinct. | General absence of local direct tax; UK/other-country residence and business, regulatory and immigration conditions separate.Conditions & official sources → |
| El SalvadorAmericasCurrent tax deal → | 0% Bitcoin capital gains Long-term: 0%Short-term: 0% 0% capital-gains tax on Bitcoin exchanges under Article 5; other tokens need a separate scope check Specific statutory exemption | Bitcoin's capital-gains exemption does not itself exempt mining, employment, staking or service income. | Bitcoin exchanges only for the numerical rank. Other tokens, activity income and UK exposure require separate analysis.Conditions & official sources → |
| GeorgiaEurope & CaucasusCurrent tax deal → | 0% — individual disposal rule Long-term: 0%Short-term: 0% 0% individual income tax on covered cryptoasset-supply income under Public Decision 201 Specific statutory exemption | Georgian-source taxable service or employment income is separate; the general individual rate is 20%, subject to applicable exceptions. | Individual supplies of decentralised assets within Decision 201’s definition. Issuer-backed tokens, securities, service/reward income and companies need separate review.Conditions & official sources → |
| Hong KongAsia | 0% for digital assets held as capital investments Long-term: 0%Short-term: 0% Capital investment gains outside profits tax; Hong Kong-source trading profits taxable Conditional capital treatment | Hong Kong-source unincorporated business profits: qualifying two-tier rates of 7.5%/15%. | 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.Conditions & official sources → |
| MalaysiaAsiaCurrent tax deal →Current tax deal → | 0% if capital Long-term: 0%Short-term: 0% 0% on genuine private capital gains; revenue and business profits are taxable Conditional capital treatment | Trading, mining and crypto paid for work can be taxable income under the ordinary rules. | Capital classification required; no automatic one-year or transaction-count test. Business income excluded.Conditions & official sources → |
| MaltaEuropeCurrent tax deal →Enacted future deal → | 0% for coins held on capital account Long-term: 0%Short-term: 0% Capital-held coins outside CGT; trading profits taxable Classification matters | Revenue trading, mining and financial-token returns can be income; ordinary individual rates reach 35%. | Official DLT guideline: coins outside CGT, but trading-stock and revenue profits taxable; token rights and purpose/context matter. No time-only safe harbour.Conditions & official sources → |
| MauritiusAfrica | 0% for sales within express securities/virtual-asset exemption Long-term: 0%Short-term: 0% Statutory exemption for qualifying virtual-asset and token sale gains Specific statutory exemption | Qualifying sale gains have a specific exemption; rewards and service receipts need separate analysis. | 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.Conditions & official sources → |
| MonacoEuropeCurrent tax deal → | 0% local personal tax — general-framework inference Long-term: 0%Short-term: 0% 0% local personal tax for qualifying genuinely established private investors; French-national exception Conditional capital treatment | Private personal income is outside Monaco income tax; industrial/commercial business profits and regulated activities need separate analysis. | Genuinely established qualifying private investor; not French-national treaty taxation or taxable industrial/commercial activity; foreign taxes remain separate.Conditions & official sources → |
| SingaporeAsia | 0% for genuine personal capital-investment gains Long-term: 0%Short-term: 0% Genuine capital investment gains generally untaxed; income and business profits taxable Conditional capital treatment | Business or income classification can bring progressive resident tax up to 24%. | IRAS explicitly includes digital tokens in generally non-taxable personal investments. Income/trading classification separate; no fixed holding period or trade-count guarantee.Conditions & official sources → |
| SwitzerlandEuropeCurrent tax deal → | 0% private capital gains; wealth tax remains Long-term: 0%Short-term: 0% Private capital gains generally exempt; cantonal wealth tax remains Private capital gains | Mining, staking and airdrops can generate income even where a later private investment gain is exempt. | Private wealth versus professional self-employment classification; cantonal wealth tax and taxable rewards mean 0% is not an all-tax cost.Conditions & official sources → |
| UAEMiddle East & AsiaCurrent tax deal → | 0% qualifying personal investment; business review required Long-term: 0%Short-term: 0% Qualifying personal investment excluded from Corporate Tax; business may face 0%/9% Classification matters | Qualifying personal investment income is outside natural-person Corporate Tax; business turnover can trigger registration and 0%/9% taxable-profit rates. | FTA excludes personal-investment income from natural-person Corporate Tax. Application to a particular crypto activity is conditional inference, not a crypto-specific ruling.Conditions & official sources → |
| GermanyEuropeCurrent tax deal → | 0% for qualifying private payment-token disposals after more than one year Long-term: 0%Short-term: Not directly comparable Private disposals after more than one year generally outside section 23; earlier gains may be taxable Holding-period rule | Staking receipts generally require separate income treatment; mining, validation and professional activity can be business income. | Current §23 treatment; shorter holdings ordinary progressive income tax. September 2026 reform remains draft and may change future treatment.Conditions & official sources → |
| PortugalEuropeCurrent tax deal → | 0% for eligible holdings of at least 365 days Long-term: 0%Short-term: 28% 28% on taxable private gains; eligible holdings of at least 365 days excluded Holding-period rule | Mining and validation may be business income; crypto remuneration can be capital income. The 365-day exclusion is not a general receipts exemption. | 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.Conditions & official sources → |
| ThailandAsiaCurrent tax deal →Current tax deal → | 0% — licensed channels until 2029 Long-term: 0%Short-term: 0% 0% on qualifying licensed-channel crypto transfer gains received in 2025–2029 Time limited exemption | The transfer-gain exemption does not automatically exempt staking receipts, mining or payment for work; ordinary PIT can reach 35%. | Qualifying cryptocurrency/digital-token transfers through a licensed exchange/broker/dealer; income received 1 January 2025–31 December 2029.Conditions & official sources → |
| CyprusEuropeCurrent tax deal →Current tax deal → | 8% on covered non-mined disposal profits Long-term: 8%Short-term: 8% 8% on covered non-mined crypto disposal profits Specific crypto rate | Mining is outside Article 20E; staking and other receipts need separate income treatment. | Article 20E from 1 January 2026, including swaps and gifts; mining excluded, same-year loss restrictions. Non-dom SDC does not exempt these profits.Conditions & official sources → |
| AndorraEurope | 10% after the shared €3,000 savings-base minimum Long-term: 10%Short-term: 10% 10% on the taxable savings base after its shared €3,000 annual minimum Taxable savings gains | Savings base: first €3,000 exempt, then 10%; economic activities require their own classification. | Private capital disposal classification; no general five-year reinvestment exemption accepted in CV 0343-2025.Conditions & official sources → |
| FranceEurope | 31.4% standard private-investor PFU Long-term: 31.4%Short-term: 31.4% 31.4% standard private-investor PFU; individual exceptions and extra charges can matter Taxable private gains | Mining, staking and professional-style operations require income classification; BNC/BIC rules can apply. | Standard 12.8% income tax plus 18.6% social levies; €305 gross-disposal threshold, progressive election, high-income and insurance exceptions can change burden.Conditions & official sources → |
| ItalyEuropeCurrent tax deal →Current tax deal → | 33% ordinary crypto; 26% narrow qualifying euro e-money category Long-term: 33%Short-term: 33% 33% ordinary crypto tax; 26% for a defined euro e-money token category Taxable gains | Ordinary non-business crypto proceeds fall within the substitute-tax framework; business or employment receipts need separate classification. | Law 207/2024 art 1(24), amended 199/2025 art 1(28). Foreign-income fixed-charge and pension regimes require individual source/eligibility analysis.Conditions & official sources → |
| GreeceEuropeCurrent tax deal →Current tax deal →Current tax deal → | No enacted crypto-specific comparison rate verified Long-term: Not directly comparableShort-term: Not directly comparable Current crypto treatment needs review; proposed rates are not presented as law Current-law check needed | Ordinary classification and the current legislative position need local review. | October 2026 10%/15% announcement is a consultation proposal, not a current flat rate. Seven-year 5C relief applies to qualifying employment/business.Conditions & official sources → |
| IndonesiaAsia | 0.21% /1% of gross value Long-term: Not directly comparableShort-term: Not directly comparable 0.21% or 1% of gross transaction value under covered platform rules — not a gains rate Gross proceeds tax | Mining receipts use ordinary income-tax rates from tax year 2026; later covered sales can also face final transaction tax. | Different tax base: keep outside a simple gains-rate ranking. Applicable platform status and self-payment rules matter.Conditions & official sources → |
| OmanMiddle East & Asia | Unranked — no current PIT; 2028 change and crypto classification Long-term: Not directly comparableShort-term: Not directly comparable Current no-PIT framework; enacted 5% personal income tax starts in 2028. Crypto classification remains to be confirmed. Current-law check needed | Business activity is separate: the authority lists 15% ordinary business tax and conditional 3% treatment for qualifying small establishments. | No blanket crypto ruling verified. Enacted PIT starts 2028; business taxation remains separate.Conditions & official sources → |
| PanamaAmericas | Source/classification review Long-term: Not directly comparableShort-term: Not directly comparable Foreign-source income can fall outside Panamanian income tax; a universal 0% crypto rate is not verified Current-law check needed | Panamanian-source taxable individual income uses 0%, 15% and 25% bands; crypto source and category need confirmation. | Potential foreign-source exclusion is not a verified crypto-wide rate. Obtain a current application of Article 694 to the actual transaction.Conditions & official sources → |
| ParaguayAmericas | 8% general capital rules; crypto review Long-term: Not directly comparableShort-term: Not directly comparable 8% general personal capital-income tax; crypto classification and source need verification Classification matters | General personal capital income 8%; personal services 8%–10%; a published company crypto ruling applies 10% IRE. | Personal crypto category and source unresolved; company ruling 10% cannot be directly substituted for an individual outcome.Conditions & official sources → |
| QatarMiddle East & Asia | Unranked — regulatory and classification limits Long-term: Not directly comparableShort-term: Not directly comparable Unranked: crypto-service restrictions and uncertain personal-token classification prevent a reliable 0% comparison. Current-law check needed | Taxable Qatar business gains can face 10%; personal securities exemptions are not proof that crypto qualifies. | QFC excluded-token prohibition and banking restrictions; no verified blanket personal crypto exemption.Conditions & official sources → |
| Saudi ArabiaMiddle East & Asia | Unranked — crypto restrictions Long-term: Not directly comparableShort-term: Not directly comparable Unranked: current crypto restrictions outweigh general personal-investment tax marketing. Current-law check needed | No employment-income tax is not a ruling on crypto business or service income. | Current prohibition reported by IMF; no verified licensed retail route or crypto-specific exemption.Conditions & official sources → |
| SpainEuropeCurrent tax deal → | 19%–30% common-territory savings scale Long-term: Not directly comparableShort-term: Not directly comparable 19%–30% common-territory savings scale on taxable private gains Taxable private gains | Private disposals use the savings-income rules; mining, staking, employment and business receipts need separate classification. | Do not rank Spain as a 19% flat jurisdiction for wealthy readers. Progressive gain bands, foral variations, wealth taxes, reporting and eligibility matter.Conditions & official sources → |
| UruguayAmericasCurrent tax deal →Current tax deal → | Conditional foreign-capital relief; review Long-term: Not directly comparableShort-term: Not directly comparable A current new-resident foreign-capital holiday exists; crypto situs and scope must be established Current-law check needed | Covered taxable capital income generally 12%; active local activity and token-specific classification require separate review. | Current new-arrival holiday verified; specific crypto source, statutory category and eligibility have not been resolved for a generic investor.Conditions & official sources → |
No jurisdictions match these filters. Try a broader search or reset the filters.
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.