Crypto tax: how to find what your jurisdiction actually says
Almost every question a crypto holder has at filing time has already been answered in writing by their own tax authority, and almost none of the answers are easy to find: they are spread across manual pages, ministry circulars, statute articles and FAQ entries, in several languages, and the summaries that rank for them are written by companies selling software. This guide is about finding the primary text and reading it: which authority publishes it in your country, which document is the operative one, what it covers and what it does not, and how to quote it so an accountant or a reviewer can check you.
- answers quoted word for word
- 87
- questions the guidance does not answer
- 169
- tax authorities read
- 16
Every treatment on this page comes from the Taxooor crypto tax index: 87 quotations from tax authorities' own guidance across 16 jurisdictions, each with the page it is on and the date it was read.
- 87 treatments quoted verbatimEach one is a sentence from the authority's own page, not a summary of it.
- Every quote dated and checkableThe page each quote came from is kept as text as it read on the day, last 2026-09-08.
- 16 jurisdictionsWhere an authority publishes nothing on a point, the site says so and names the page.
How to read a jurisdiction
- Find the operative document, not the landing page. A tax authority's crypto landing page is usually navigation. The operative text is one level down and is often a different kind of document: HMRC's is a manual (CRYPTO20000 onwards) beside two plain-English guidance pages; Germany's is a ministry circular of 6 March 2025; Ireland's is Tax and Duty Manual Part 02-01-03; France's is BOFiP doctrine at BOI-RPPM-PVBMC-30; Portugal's is article 10 of the CIRS itself.
- Read the event, not the asset. Guidance is organised by what you did, not by what you hold. The same token can be a disposal, ordinary income or nothing at all depending on the transaction, and several authorities say in terms that the treatment follows the nature and use of the token rather than its label.
- Notice what the page does not say. Most authorities classify the event and leave the rate to their general tax scale, so a page that tells you a gain is a capital gain will often not tell you the rate. Some say nothing at all about a whole class of transaction: Germany's ministry states in its own words that NFTs and liquidity mining are not yet the subject of its circular. An absence is information, and it is not the same as a nil charge.
- Keep the citation with the date. Guidance is revised. A quotation is only useful with the URL and the day it was read, because that is what lets the next person check whether it still says that. Every cell on this site carries both.
Common questions
- Is this tax advice?
- No. Every cell is a quotation from a tax authority's own published guidance with a link to the page. It tells you what the authority has written, not what you should do.
- Why does a cell sometimes say the authority publishes nothing?
- Because it does. Most guidance is narrower than the questions people have. An income tax circular will not address gifts, an article defining capital gains will not name a filing form. A recorded absence names the page that was read and what it does not cover, which is more useful than a blank and safer than a guess.
- Why are some jurisdictions missing their quotations entirely?
- Because their pages could not be read. Several tax authorities answer an automated request with a block or a reset connection, and this site does not publish a treatment nobody has read. Those cells say 'not retrieved' and name the page, so a person can open it and the cell can be filled in properly.
- Are the quotations in English?
- They are in the language the authority published them in, because a translation is a paraphrase and a paraphrase is what this site exists to avoid. Where an authority publishes its own English version (Germany's ministry does), that version is quoted as the authority's own words.
Ask about your own transaction
Crypto tax by jurisdiction
- Crypto tax in United Kingdom
- Crypto tax in United States
- Crypto tax in Australia
- Crypto tax in Canada
- Crypto tax in Germany
- Crypto tax in France
- Crypto tax in Ireland
- Crypto tax in Netherlands
- Crypto tax in Portugal
- Crypto tax in Singapore
- Crypto tax in Switzerland
- Crypto tax in New Zealand
- Crypto tax in India
- Crypto tax in Japan
- Crypto tax in European Union
- Crypto tax in International (OECD)
Cite or embed this figure
Check how a jurisdiction taxes a crypto transaction: 87 crypto tax treatments quoted verbatim from the tax authority's own guidance and 169 recorded absences (Taxooor Crypto Tax Index).
Cite as: "Taxooor Crypto Tax Index: Check how a jurisdiction taxes a crypto transaction", updated 2026-09-08, https://taxooor.com/crypto-tax-by-jurisdiction/.