{ "name": "Taxooor Crypto Loss Relief Rules", "title": "Crypto Loss Relief Rules", "url": "https://taxooor.com/datasets/crypto-loss-relief-rules/", "csv": "https://taxooor.com/datasets/crypto-loss-relief-rules.csv", "markdown": "https://taxooor.com/datasets/crypto-loss-relief-rules/index.md", "computed_at": "2026-10-18", "license": "https://taxooor.com/terms", "headline": "The Crypto Loss Relief Rules carries 6 published figures read from 2 sources' own pages, from 3.80 to 75 percent, read 17 October 2026.", "quotes": [ "The Crypto Loss Relief Rules carries 6 published figures read from 2 sources' own pages, from 3.80 to 75 percent, read 17 October 2026.", "5 of the 14 named sources read in full publish a figure; 9 publish none, read 17 October 2026.", "Crypto Loss Relief Rules, rule United States: wash sale rule, repurchase window: median 30 day across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule United States: capital loss set against ordinary income, annual limit: median 3,000 USD across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 2025: median 50 percent across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, before 23 May 1985: median 50 percent across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 23 May 1985 to 1987: median 50 percent across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 1988 and 1989: median 66.67 percent across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 1990 to 1999: median 75 percent across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule United Kingdom: 30-day repurchase rule for tokens: median 30 day across 1 source, read 17 October 2026.", "Crypto Loss Relief Rules, rule United States: net investment income tax rate: median 3.80 percent across 1 source, read 17 October 2026." ], "citation": "\"Taxooor Crypto Loss Relief Rules\", updated 2026-10-18, https://taxooor.com/datasets/crypto-loss-relief-rules/.", "changed_since": null, "national": { "unit": "%", "n": 6, "median": 50, "min": 3.8, "max": 75, "p25": 38.45, "p75": 68.75002500000001, "mean": 49.2445, "units": { "%": 6, "USD": 1, "day": 2 }, "published_sources": 5, "named_sources": 14, "read_sources": 14, "not_published": 9, "published_share": 0.357 }, "by_axis": { "rule": { "United States: wash sale rule, repurchase window": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "United States: capital loss set against ordinary income, annual limit": { "USD": { "n": 1, "median": 3000, "min": 3000, "max": 3000, "p25": 3000, "p75": 3000, "mean": 3000 } }, "Canada: capital loss inclusion rate, 2025": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "Canada: capital loss inclusion rate, before 23 May 1985": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "Canada: capital loss inclusion rate, 23 May 1985 to 1987": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "Canada: capital loss inclusion rate, 1988 and 1989": { "%": { "n": 1, "median": 66.6667, "min": 66.6667, "max": 66.6667, "p25": 66.6667, "p75": 66.6667, "mean": 66.6667 } }, "Canada: capital loss inclusion rate, 1990 to 1999": { "%": { "n": 1, "median": 75, "min": 75, "max": 75, "p25": 75, "p75": 75, "mean": 75 } }, "United Kingdom: 30-day repurchase rule for tokens": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "United States: net investment income tax rate": { "%": { "n": 1, "median": 3.8, "min": 3.8, "max": 3.8, "p25": 3.8, "p75": 3.8, "mean": 3.8 } } } }, "rows": [ { "source": "26 U.S. Code section 1091: loss from wash sales of stock or securities", "url": "https://www.law.cornell.edu/uscode/text/26/1091", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "rule": "United States: wash sale rule, repurchase window" }, "retrieved_at": "2026-10-17", "quote": "Rules similar to the rules of subsection (a) shall apply to any loss realized on the closing of a short sale of (or the sale, exchange, or termination of a securities futures contract to sell) stock or securities if, within a period beginning 30 days before the date of such closing and ending 30 days after such date—", "source_class": "first-party-index", "text_sha256": "4f792bd03f0a6ff9dd13b602e21ba3f2303163bbc475f4b086de9f9d03ca27be" }, { "source": "26 U.S. Code section 1211: limitation on capital losses", "url": "https://www.law.cornell.edu/uscode/text/26/1211", "figure": "$3,000 ", "value": 3000, "unit": "USD", "vat": null, "axis": { "rule": "United States: capital loss set against ordinary income, annual limit" }, "retrieved_at": "2026-10-17", "quote": "(1)$3,000 ($1,500 in the case of a married individual filing a separate return), or", "source_class": "first-party-index", "text_sha256": "d3b180165e87f992cf55cb542018f63a4f177e483d18d69e130c562792504aa9" }, { "source": "CRA: capital losses and deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "rule": "Canada: capital loss inclusion rate, 2025" }, "retrieved_at": "2026-10-17", "quote": "The inclusion rate for 2025 is 50%.", "source_class": "primary-government", "text_sha256": "ea543f30dc05de7cc09e36baffbccd85a76bd7dd1f8086b20c638d3bfa2e83fd" }, { "source": "CRA: capital losses and deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "rule": "Canada: capital loss inclusion rate, before 23 May 1985" }, "retrieved_at": "2026-10-17", "quote": "Period net capital loss incurred Inclusion rate (IR) Before May 23, 1985 1/2 (50%)", "source_class": "primary-government", "text_sha256": "ea543f30dc05de7cc09e36baffbccd85a76bd7dd1f8086b20c638d3bfa2e83fd" }, { "source": "CRA: capital losses and deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "rule": "Canada: capital loss inclusion rate, 23 May 1985 to 1987" }, "retrieved_at": "2026-10-17", "quote": "After May 22, 1985, and before 1988 1/2 (50%)", "source_class": "primary-government", "text_sha256": "ea543f30dc05de7cc09e36baffbccd85a76bd7dd1f8086b20c638d3bfa2e83fd" }, { "source": "CRA: capital losses and deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html", "figure": "66.6667%", "value": 66.6667, "unit": "%", "vat": null, "axis": { "rule": "Canada: capital loss inclusion rate, 1988 and 1989" }, "retrieved_at": "2026-10-17", "quote": "In 1988 and 1989 2/3 (66.6667%)", "source_class": "primary-government", "text_sha256": "ea543f30dc05de7cc09e36baffbccd85a76bd7dd1f8086b20c638d3bfa2e83fd" }, { "source": "CRA: capital losses and deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html", "figure": "75%", "value": 75, "unit": "%", "vat": null, "axis": { "rule": "Canada: capital loss inclusion rate, 1990 to 1999" }, "retrieved_at": "2026-10-17", "quote": "From 1990 to 1999 3/4 (75%)", "source_class": "primary-government", "text_sha256": "ea543f30dc05de7cc09e36baffbccd85a76bd7dd1f8086b20c638d3bfa2e83fd" }, { "source": "HMRC CRYPTO22200: losses", "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22200", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "rule": "United Kingdom: 30-day repurchase rule for tokens" }, "retrieved_at": "2026-10-17", "quote": "if the quantity of tokens so acquired exceeds the number of tokens disposed of in the preceding 30 days then the excess tokens will go into the section 104 pool.", "source_class": "primary-government", "text_sha256": "53cbdb3e459f3bd49333e6e8311c2b44de65467f928932aacfbfb147dda2b10d" }, { "source": "IRS Publication 550: investment income and expenses", "url": "https://www.irs.gov/publications/p550", "figure": "3.8%", "value": 3.8, "unit": "%", "vat": null, "axis": { "rule": "United States: net investment income tax rate" }, "retrieved_at": "2026-10-17", "quote": "The NIIT is a 3.8% tax on the lesser of your net investment income or the amount of your modified adjusted gross income (MAGI) that is over a threshold amount based on your filing status.", "source_class": "primary-government", "text_sha256": "35752d88fb0a341c189a050cd08c3b113277c8aa14ed443519bab5f444faa167" } ], "not_published": [ { "source": "HMRC CRYPTO22250: negligible value claims", "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22250", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: capital gains tax losses", "url": "https://www.gov.uk/capital-gains-tax/losses", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CG51560: the 30-day identification rule", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51560", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "HMRC CG13120: bed and breakfasting", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC HS284: shares and capital gains tax", "url": "https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS Topic 409: capital gains and losses", "url": "https://www.irs.gov/taxtopics/tc409", "retrieved_at": "2026-09-25", "reason": "every candidate on the page was refused" }, { "source": "IRS Topic 453: bad debt deduction", "url": "https://www.irs.gov/taxtopics/tc453", "retrieved_at": "2026-09-26", "reason": "read in full and no accepted figure on the page" }, { "source": "26 U.S. Code section 165: losses", "url": "https://www.law.cornell.edu/uscode/text/26/165", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "ATO: acquiring and disposing of crypto assets", "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/transactions-acquiring-and-disposing-of-crypto-assets", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22200", "label": "HMRC CRYPTO22200: losses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22250", "label": "HMRC CRYPTO22250: negligible value claims", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/losses", "label": "GOV.UK: capital gains tax losses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51560", "label": "HMRC CG51560: the 30-day identification rule", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120", "label": "HMRC CG13120: bed and breakfasting", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet", "label": "HMRC HS284: shares and capital gains tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc409", "label": "IRS Topic 409: capital gains and losses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p550", "label": "IRS Publication 550: investment income and expenses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc453", "label": "IRS Topic 453: bad debt deduction", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.law.cornell.edu/uscode/text/26/1091", "label": "26 U.S. Code section 1091: loss from wash sales of stock or securities", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.law.cornell.edu/uscode/text/26/1211", "label": "26 U.S. Code section 1211: limitation on capital losses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.law.cornell.edu/uscode/text/26/165", "label": "26 U.S. Code section 165: losses", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/transactions-acquiring-and-disposing-of-crypto-assets", "label": "ATO: acquiring and disposing of crypto assets", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html", "label": "CRA: capital losses and deductions", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 14 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 6 figures, never sentences; 43 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): One row per jurisdiction: whether a capital loss on crypto is allowable, against what it may be set, how long it carries, what a worthless or stolen holding is worth, and - the row the query is really about - whether a repurchase rule bites and over what window. That last column is the derivation, because it is the one that flips: the US statute reaches stock and securities and therefore not property, so a US holder may sell and rebuy the same day; the UK's same-day and 30-day identification rules do the work of a wash-sale rule without being called one; Canada's superficial loss rule is a third shape again. The published figure is the count of jurisdictions in each camp and the window in days, side by side - which no authority publishes because each speaks only for itself.", "embed": "

3.80 to 75 percent

6 published figures, Crypto Loss Relief Rules, across 2 sources, read 17 October 2026

Source: Taxooor Crypto Loss Relief Rules
" }