Law Library Stacks

Back to Index of Legal Reports

This report surveys the tax treatment of new tokens obtained by cryptocurrency mining or staking, often known as “block rewards,” in 31 countries around the globe. It also addresses the tax implications of cryptocurrency tokens acquired through airdrops and hard forks (also referred to as a “chain split”) in various jurisdictions. This report complements a broader comparative study on regulatory approaches to cryptoassets, including the application of tax laws to cryptocurrency activities.

Full Report (PDF, 1.67MB)

Comparative Summary (map included)

Argentina
Australia
Brazil
Canada
Chile
Colombia
Denmark
Finland
France
Germany
Gibraltar
India
Ireland
Israel
Italy
Japan
Jersey
Kenya
Luxembourg
Malta
New Zealand
Norway
Russian Federation
Singapore
South Africa
Spain
Sweden
Switzerland
Turkey
United Kingdom
Venezuela

Prepared by Global Legal Research Directorate Staff
January 2021

Back to Top

Last Updated: 02/05/2021