Crypto iras: Crypto Tax Rules by Jurisdiction
The Crypto Tax Rules by Jurisdiction carries 6 published figures read from 2 sources' own pages, from 0 to 24 percent, read 17 October 2026.
7 of the 33 named sources read in full publish a figure; 26 publish none, read 17 October 2026.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| ruleUnited Kingdom: capital gains tax, higher and additional rate taxpayer | 24% | 24 to 24% | 1 |
| ruleUnited Kingdom: capital gains tax, basic rate band | 18% | 18 to 18% | 1 |
| ruleUnited Kingdom: capital gains tax, basic rate taxpayer above the band | 24% | 24 to 24% | 1 |
| ruleUnited States: long-term capital gains, 15% rate | 15% | 15 to 15% | 1 |
| ruleUnited States: long-term capital gains, 0% rate | 0% | 0 to 0% | 1 |
| ruleUnited States: 0% rate threshold, single filer | 48,350USD | 48,350 to 48,350USD | 1 |
| ruleUnited States: 0% rate threshold, married filing jointly | 96,700USD | 96,700 to 96,700USD | 1 |
| ruleUnited States: 0% rate threshold, head of household | 64,750USD | 64,750 to 64,750USD | 1 |
| ruleUnited States: long-term capital gains, 20% rate | 20% | 20 to 20% | 1 |
| ruleUnited Kingdom: income tax personal allowance | 12,570GBP | 12,570 to 12,570GBP | 1 |
| ruleUnited States: appraisal required for donated property over the threshold | 5,000USD | 5,000 to 5,000USD | 1 |
| ruleUnited Kingdom: trading and miscellaneous income allowance | 1,000GBP | 1,000 to 1,000GBP | 1 |
| ruleUnited Kingdom: self assessment registration threshold for miscellaneous income | 2,500GBP | 2,500 to 2,500GBP | 1 |
| ruleUnited States: aggregate gross proceeds threshold for digital asset reporting | 600USD | 600 to 600USD | 1 |
| ruleUnited Kingdom: capital gains tax annual exempt amount | 3,000GBP | 3,000 to 3,000GBP | 1 |
| ruleUnited Kingdom: capital gains tax annual exempt amount for trusts | 1,500GBP | 1,500 to 1,500GBP | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| IRS Topic 409: capital gains and losses | 96,700USD | United States: 0% rate threshold, married filing jointly | 2026-10-16 |
| IRS Topic 409: capital gains and losses | 64,750USD | United States: 0% rate threshold, head of household | 2026-10-16 |
| IRS Topic 409: capital gains and losses | 48,350USD | United States: 0% rate threshold, single filer | 2026-10-16 |
| GOV.UK: income tax rates and bands | 12,570GBP | United Kingdom: income tax personal allowance | 2026-10-17 |
| IRS: digital assets | 5,000USD | United States: appraisal required for donated property over the threshold | 2026-10-17 |
| GOV.UK: capital gains tax annual exempt amount | 3,000GBP | United Kingdom: capital gains tax annual exempt amount | 2026-10-17 |
| GOV.UK: tax when you receive cryptoassets | 2,500GBP | United Kingdom: self assessment registration threshold for miscellaneous income | 2026-10-17 |
| GOV.UK: capital gains tax annual exempt amount | 1,500GBP | United Kingdom: capital gains tax annual exempt amount for trusts | 2026-10-17 |
| GOV.UK: tax when you receive cryptoassets | 1,000GBP | United Kingdom: trading and miscellaneous income allowance | 2026-10-17 |
| IRS: FAQs on digital asset transactions | 600USD | United States: aggregate gross proceeds threshold for digital asset reporting | 2026-10-17 |
| GOV.UK: capital gains tax rates | 24% | United Kingdom: capital gains tax, higher and additional rate taxpayer | 2026-10-12 |
| GOV.UK: capital gains tax rates | 24% | United Kingdom: capital gains tax, basic rate taxpayer above the band | 2026-10-12 |
| IRS Topic 409: capital gains and losses | 20% | United States: long-term capital gains, 20% rate | 2026-10-16 |
| GOV.UK: capital gains tax rates | 18% | United Kingdom: capital gains tax, basic rate band | 2026-10-12 |
| IRS Topic 409: capital gains and losses | 15% | United States: long-term capital gains, 15% rate | 2026-10-16 |
| IRS Topic 409: capital gains and losses | 0% | United States: long-term capital gains, 0% rate | 2026-10-16 |
The sentence each figure was read from (16)
- IRS Topic 409: capital gains and losses, read 2026-10-16:
$48,350 for single and married filing separately; $96,700 for married filing jointly and qualifying surviving spouse; and
- IRS Topic 409: capital gains and losses, read 2026-10-16:
$64,750 for head of household.
- IRS Topic 409: capital gains and losses, read 2026-10-16:
$48,350 for single and married filing separately;
- GOV.UK: income tax rates and bands, read 2026-10-17:
The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.
- IRS: digital assets, read 2026-10-17:
Determining the Value of Donated Property, Publication 561 – Appraisal of donated property worth more than $5,000
- GOV.UK: capital gains tax annual exempt amount, read 2026-10-17:
The Capital Gains tax-free allowance is: £3,000
- GOV.UK: tax when you receive cryptoassets, read 2026-10-17:
over £2,500 — register for Self Assessment
- GOV.UK: capital gains tax annual exempt amount, read 2026-10-17:
£1,500 for trusts
- GOV.UK: tax when you receive cryptoassets, read 2026-10-17:
You can get up to £1,000 allowance each tax year for trading and miscellaneous income.
- IRS: FAQs on digital asset transactions, read 2026-10-17:
The aggregate gross proceeds from both transactions combined, net of any allocable digital asset transaction costs, was less than $600.
- GOV.UK: capital gains tax rates, read 2026-10-12:
If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026.
- GOV.UK: capital gains tax rates, read 2026-10-12:
For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.
- IRS Topic 409: capital gains and losses, read 2026-10-16:
However, a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate.
- GOV.UK: capital gains tax rates, read 2026-10-12:
If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026.
- IRS Topic 409: capital gains and losses, read 2026-10-16:
For taxable years beginning in 2025, the tax rate on most net capital gain is no higher than 15% for most individuals.
- IRS Topic 409: capital gains and losses, read 2026-10-16:
A capital gains rate of 0% applies if your taxable income is less than or equal to:
Read in full, publishes no figure
26 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC Cryptoassets Manual, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CRYPTO20000: cryptoassets for individuals, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CRYPTO21000: which taxes apply, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CRYPTO22000: chargeable gains, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CRYPTO40000: decentralised finance, read 2026-09-12: read in full and no accepted figure on the page
- HMRC CRYPTO61000: cryptoassets and VAT, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK: tax on cryptoassets, read 2026-10-10: read in full and no accepted figure on the page
- GOV.UK: tax when you sell cryptoassets, read 2026-10-10: every candidate on the page was refused
- GOV.UK: Individual Savings Accounts, read 2026-09-12: read in full and no accepted figure on the page
- IRS: FAQs on virtual currency transactions, read 2026-09-12: read in full and no accepted figure on the page
- IRS: digital assets for businesses, read 2026-09-12: every candidate on the page was refused
- IRS: final broker reporting regulations for digital assets, read 2026-09-26: read in full and no accepted figure on the page
- IRS Publication 590-A: contributions to IRAs, read 2026-09-12: every candidate on the page was refused
- IRS Publication 590-B: distributions from IRAs, read 2026-09-12: every candidate on the page was refused
- IRS: prohibited transactions in retirement plans, read 2026-09-12: read in full and no accepted figure on the page
- ATO: crypto asset investments, read 2026-10-10: read in full and no accepted figure on the page
- ATO: crypto assets glossary, read 2026-10-17: read in full and no accepted figure on the page
- ATO: acquiring and disposing of crypto assets, read 2026-10-10: read in full and no accepted figure on the page
- CRA: information for crypto-asset users and tax professionals, read 2026-09-19: read in full and no accepted figure on the page
- CRA: investing in cryptocurrency, read 2026-10-03: read in full and no accepted figure on the page
- Revenue (Ireland): capital gains, read 2026-09-12: read in full and no accepted figure on the page
- Revenue (Ireland): crypto assets, read 2026-09-12: read in full and no accepted figure on the page
- Revenue (Ireland) TDM 02-01-03: taxation of crypto-assets, read 2026-09-12: every candidate on the page was refused
- Bundesfinanzministerium: Einkommensteuer, read 2026-10-10: read in full and no accepted figure on the page
- BMF circular of 6 March 2025 on the income tax treatment of crypto-assets (English), read 2026-10-10: read in full and no accepted figure on the page
- Inland Revenue Authority of Singapore, read 2026-10-17: read in full and no accepted figure on the page
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).
7 of the 33 named sources that could be read published a usable figure; 26 published none and are recorded as not published, never filled in; 1 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; 70 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 per taxable event, quoted verbatim from that jurisdiction's own authority with the rate, the allowance and the date it takes effect.
The figures nobody publishes are the ones ACROSS the rows: the highest and lowest effective rate on the same disposal, the count of jurisdictions that tax a crypto-to-crypto swap at all (and the handful that do not), the spread of tax-free allowances from the UK's annual exempt amount to Singapore's absence of a capital gains tax, and - the axis 'crypto iras' actually asks about - which jurisdictions let a holder shelter crypto inside a tax-advantaged wrapper at all, where the US permits it inside an IRA subject to the prohibited-transaction rules and the UK does not permit it in an ISA.
Changed-since on every read, because a rate year turning or a manual paragraph being rewritten is the news.
70 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (34)
- HMRC Cryptoassets Manual(the publisher's own terms; quoted for reporting and comment)
- HMRC CRYPTO20000: cryptoassets for individuals(the publisher's own terms; quoted for reporting and comment)
- HMRC CRYPTO21000: which taxes apply(the publisher's own terms; quoted for reporting and comment)
- HMRC CRYPTO22000: chargeable gains(the publisher's own terms; quoted for reporting and comment)
- HMRC CRYPTO40000: decentralised finance(the publisher's own terms; quoted for reporting and comment)
- HMRC CRYPTO61000: cryptoassets and VAT(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: tax on cryptoassets(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: tax when you sell cryptoassets(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: tax when you receive cryptoassets(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: capital gains tax rates(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: capital gains tax annual exempt amount(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: income tax rates and bands(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: Individual Savings Accounts(the publisher's own terms; quoted for reporting and comment)
- IRS: digital assets(the publisher's own terms; quoted for reporting and comment)
- IRS: FAQs on virtual currency transactions(the publisher's own terms; quoted for reporting and comment)
- IRS: digital assets for businesses(the publisher's own terms; quoted for reporting and comment)
- IRS Topic 409: capital gains and losses(the publisher's own terms; quoted for reporting and comment)
- IRS: final broker reporting regulations for digital assets(the publisher's own terms; quoted for reporting and comment)
- IRS Publication 590-A: contributions to IRAs(the publisher's own terms; quoted for reporting and comment)
- IRS Publication 590-B: distributions from IRAs(the publisher's own terms; quoted for reporting and comment)
- IRS: prohibited transactions in retirement plans(the publisher's own terms; quoted for reporting and comment)
- ATO: crypto asset investments(the publisher's own terms; quoted for reporting and comment)
- ATO: crypto assets glossary(the publisher's own terms; quoted for reporting and comment)
- ATO: acquiring and disposing of crypto assets(the publisher's own terms; quoted for reporting and comment)
- CRA: information for crypto-asset users and tax professionals(the publisher's own terms; quoted for reporting and comment)
- CRA: investing in cryptocurrency(the publisher's own terms; quoted for reporting and comment)
- Revenue (Ireland): capital gains(the publisher's own terms; quoted for reporting and comment)
- Revenue (Ireland): crypto assets(the publisher's own terms; quoted for reporting and comment)
- Revenue (Ireland) TDM 02-01-03: taxation of crypto-assets(the publisher's own terms; quoted for reporting and comment)
- Bundesfinanzministerium: Einkommensteuer(the publisher's own terms; quoted for reporting and comment)
- BMF circular of 6 March 2025 on the income tax treatment of crypto-assets (English)(the publisher's own terms; quoted for reporting and comment)
- Inland Revenue Authority of Singapore(the publisher's own terms; quoted for reporting and comment)
- IRS: FAQs on digital asset transactions(the publisher's own terms; quoted for reporting and comment)
- oecd.org(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Crypto Tax Rules by Jurisdiction carries 6 published figures read from 2 sources' own pages, from 0 to 24 percent, read 17 October 2026.
7 of the 33 named sources read in full publish a figure; 26 publish none, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: capital gains tax, higher and additional rate taxpayer: median 24 percent across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: capital gains tax, basic rate band: median 18 percent across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: capital gains tax, basic rate taxpayer above the band: median 24 percent across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: long-term capital gains, 15% rate: median 15 percent across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: long-term capital gains, 0% rate: median 0 percent across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: 0% rate threshold, single filer: median 48,350 USD across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: 0% rate threshold, married filing jointly: median 96,700 USD across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: 0% rate threshold, head of household: median 64,750 USD across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: long-term capital gains, 20% rate: median 20 percent across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: income tax personal allowance: median 12,570 GBP across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: appraisal required for donated property over the threshold: median 5,000 USD across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: trading and miscellaneous income allowance: median 1,000 GBP across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: self assessment registration threshold for miscellaneous income: median 2,500 GBP across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United States: aggregate gross proceeds threshold for digital asset reporting: median 600 USD across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: capital gains tax annual exempt amount: median 3,000 GBP across 1 source, read 17 October 2026.
Crypto Tax Rules by Jurisdiction, rule United Kingdom: capital gains tax annual exempt amount for trusts: median 1,500 GBP across 1 source, read 17 October 2026.
Cite as: "Taxooor Crypto Tax Rules by Jurisdiction", updated 2026-10-18, https://taxooor.com/datasets/crypto-tax-rules-by-jurisdiction/.
Download the CSV (16 rows, computed 2026-10-18)