# Taxooor

> 87 crypto tax treatments quoted word for word from 16 tax authorities' own published guidance, each with the page it is on and the date it was read, plus 169 recorded absences naming what a page does not say.

## Key facts

- Every cell is a verbatim quotation from a tax authority's own page or a recorded absence; nothing is paraphrased and no rate appears that the cited page does not carry.
- 87 of 256 questions across 16 jurisdictions are answered by a quotation; the other 169 are recorded absences naming the page that was read.
- This is not tax advice: no page recommends a course of action, and the site states nothing about tax in its own voice.
- Every source page is kept as text as it read on the day it was read, so any quotation here can be checked against it.

## Key pages

- [The crypto tax index](https://taxooor.com/tax/): every jurisdiction, every taxable event, quoted and dated
- [Check how a jurisdiction taxes a crypto transaction](https://taxooor.com/crypto-tax-by-jurisdiction/): how to find and read your own jurisdiction's primary guidance
- [United Kingdom](https://taxooor.com/tax/united-kingdom/): what this authority publishes about each crypto transaction, quoted
- [United States](https://taxooor.com/tax/united-states/): what this authority publishes about each crypto transaction, quoted
- [Australia](https://taxooor.com/tax/australia/): what this authority publishes about each crypto transaction, quoted
- [Canada](https://taxooor.com/tax/canada/): what this authority publishes about each crypto transaction, quoted
- [Germany](https://taxooor.com/tax/germany/): what this authority publishes about each crypto transaction, quoted
- [France](https://taxooor.com/tax/france/): what this authority publishes about each crypto transaction, quoted
- [Ireland](https://taxooor.com/tax/ireland/): what this authority publishes about each crypto transaction, quoted
- [Netherlands](https://taxooor.com/tax/netherlands/): what this authority publishes about each crypto transaction, quoted
- [Portugal](https://taxooor.com/tax/portugal/): what this authority publishes about each crypto transaction, quoted
- [Singapore](https://taxooor.com/tax/singapore/): what this authority publishes about each crypto transaction, quoted
- [Switzerland](https://taxooor.com/tax/switzerland/): what this authority publishes about each crypto transaction, quoted
- [New Zealand](https://taxooor.com/tax/new-zealand/): what this authority publishes about each crypto transaction, quoted
- [India](https://taxooor.com/tax/india/): what this authority publishes about each crypto transaction, quoted
- [Japan](https://taxooor.com/tax/japan/): what this authority publishes about each crypto transaction, quoted
- [European Union](https://taxooor.com/tax/european-union/): what this authority publishes about each crypto transaction, quoted
- [International (OECD)](https://taxooor.com/tax/international-oecd/): what this authority publishes about each crypto transaction, quoted
- [Ask a question](https://taxooor.com/quote/): send a jurisdiction and a transaction and get the authority's own wording back by email

## Data

- Download (CSV, every jurisdiction and every taxable event): https://taxooor.com/tax/crypto-tax-index.csv
- Download (CSV, United Kingdom coverage): https://taxooor.com/tax/united-kingdom.csv
- Download (CSV, United States coverage): https://taxooor.com/tax/united-states.csv
- Download (CSV, Australia coverage): https://taxooor.com/tax/australia.csv
- Download (CSV, Canada coverage): https://taxooor.com/tax/canada.csv
- Download (CSV, Germany coverage): https://taxooor.com/tax/germany.csv
- Download (CSV, France coverage): https://taxooor.com/tax/france.csv
- Download (CSV, Ireland coverage): https://taxooor.com/tax/ireland.csv
- Download (CSV, Netherlands coverage): https://taxooor.com/tax/netherlands.csv
- Download (CSV, Portugal coverage): https://taxooor.com/tax/portugal.csv
- Download (CSV, Singapore coverage): https://taxooor.com/tax/singapore.csv
- Download (CSV, Switzerland coverage): https://taxooor.com/tax/switzerland.csv
- Download (CSV, New Zealand coverage): https://taxooor.com/tax/new-zealand.csv
- Download (CSV, India coverage): https://taxooor.com/tax/india.csv
- Download (CSV, Japan coverage): https://taxooor.com/tax/japan.csv
- Download (CSV, European Union coverage): https://taxooor.com/tax/european-union.csv
- Download (CSV, International (OECD) coverage): https://taxooor.com/tax/international-oecd.csv
- Methodology: Every cell is one sentence from the tax authority's own guidance, quoted verbatim with the URL and the date the page was read, or a recorded absence naming what that page does not say. Each quote is proven mechanically: the reduced text of every source page is committed, and each quote must be a byte-exact substring of it. No rate comes from a secondary summary.
- Source: AT - Codigo do IRS - criptoativos (Lei 24-D/2022): https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs10.aspx
- Source: ATO - Crypto asset investments: https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments
- Source: Belastingdienst - Cryptovaluta: https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/cryptovaluta
- Source: BMF - Einzelfragen zur ertragsteuerrechtlichen Behandlung bestimmter Kryptowerte (BMF-Schreiben vom 6. Maerz 2025): https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2025-03-06-einzelfragen-kryptowerte.html
- Source: BMF - Individual questions on the income tax treatment of certain crypto assets (BMF circular of 6 March 2025, the ministry’s own English version): https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2025-03-06-einzelfragen-kryptowerte-englisch.pdf?__blob=publicationFile&v=3
- Source: CRA - Information for crypto-asset users and tax professionals: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/digital-currency/cryptocurrency-guide.html
- Source: DGFiP - Actifs numeriques - BOFiP BOI-RPPM-PVBMC-30-10 (champ d application): https://bofip.impots.gouv.fr/bofip/11967-PGP.html/identifiant=BOI-RPPM-PVBMC-30-10-20190902
- Source: DGFiP - Actifs numeriques - BOFiP BOI-RPPM-PVBMC-30-30 (modalites d imposition et obligations declaratives): https://bofip.impots.gouv.fr/bofip/11969-PGP.html/identifiant=BOI-RPPM-PVBMC-30-30-20240423
- Source: ESTV - Kryptowaehrungen - Arbeitspapier: https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/dbst-fachinformationen/kryptowaehrungen.html
- Source: European Commission - DAC8 - Directive (EU) 2023/2226: https://eur-lex.europa.eu/eli/dir/2023/2226/oj
- Source: HMRC - Check if you need to pay tax when you receive cryptoassets: https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-receive-cryptoassets
- Source: HMRC - Check if you need to pay tax when you sell cryptoassets: https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-sell-cryptoassets
- Source: HMRC - Cryptoassets Manual: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual
- Source: HMRC - Cryptoassets Manual CRYPTO21250 - Cryptoassets for individuals: Income Tax: airdrops: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto21250
- Source: HMRC - Cryptoassets Manual CRYPTO61130 - Decentralised Finance: Lending and staking: Making a DeFi loan: https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto61130
- Source: Income Tax Department - Section 115BBH - tax on income from virtual digital assets: https://incometaxindia.gov.in/Pages/tax-laws-rules.aspx
- Source: IRAS - Income tax treatment of digital tokens: https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments
- Source: IRD - Airdrops and hard forks: https://www.ird.govt.nz/cryptoassets/individual/airdrops-and-hard-forks
- Source: IRD - Buying and selling cryptoassets: https://www.ird.govt.nz/cryptoassets/individual/buying-selling
- Source: IRD - Cryptoassets: https://www.ird.govt.nz/cryptoassets
- Source: IRD - Mining cryptoassets: https://www.ird.govt.nz/cryptoassets/individual/mining
- Source: IRD - Taxing cryptoasset income: https://www.ird.govt.nz/cryptoassets/taxing
- Source: IRS - Digital assets: https://www.irs.gov/filing/digital-assets
- Source: IRS - Frequently asked questions on virtual currency transactions: https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-virtual-currency-transactions
- Source: NTA - 暗号資産に関する税務上の取扱いについて: https://www.nta.go.jp/publication/pamph/shotoku/kakuteishinkokukankei/kasoutuka/index.htm
- Source: NTA - 暗号資産等に関する税務上の取扱いについて（情報）: https://www.nta.go.jp/publication/pamph/pdf/virtual_currency_faq_03.pdf
- Source: OECD - Crypto-Asset Reporting Framework (CARF): https://www.oecd.org/en/topics/sub-issues/global-tax-transparency/crypto-asset-reporting-framework-carf.html
- Source: Revenue - Taxation of crypto-asset transactions: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-01-03.pdf

## Citation

Cite as: "Taxooor Crypto Tax Index", https://taxooor.com/tax/ (updated 2026-09-08).

## About

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