Law No. 12 of Jan. 21, 2022 · Act · Added Jul 27, 2026 Effective
Jul 28, 2022
Kyrgyz Republic framework for virtual assets covering legal status, mining, issuance, VASP licensing, AML/CFT duties, advertising, and supervision.
Instrução Normativa RFB nº 2.291/2025 · Regulation · Added Jul 9, 2026 Effective
Nov 17, 2025
Brazil’s Receita Federal created DeCripto, a phased crypto-asset reporting declaration aligned with OECD CARF for service providers and...
PMK No. 50 Tahun 2025 · Regulation · Added Jul 1, 2026 Effective
Aug 1, 2025
Indonesia’s PMK 50/2025 treats crypto-asset transfers equated with securities as not subject to VAT, while platform facilitation and...
IV C 1 - S 2256/00042/064/043 · Tax guidance · Added Jul 1, 2026 Effective
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Germany’s 2025 BMF circular explains income tax treatment of crypto-assets, including mining, staking, lending, airdrops, ICOs, private sales,...
R.S.C., 1985, c. E-15, ss. 123(1), 188.2 · Act · Added Jun 30, 2026 Effective
May 18, 2019
Canada’s Excise Tax Act treats qualifying virtual payment instruments as financial instruments for GST/HST and sets rules for...
Act 58 of 1962; Act 23 of 2018; Act 23 of 2020 · Act · Added Jun 30, 2026 Effective
Jan 17, 2019
South Africa applies normal income-tax principles to crypto assets. SARS says gains or losses may be ordinary income...
H.R. 9175 — 119th Congress (2025-2026) · Bill · Added Jun 30, 2026 In committee
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U.S. House bill proposing tax rules for newly minted digital assets from mining and staking, including ordinary-income treatment,...
Federal Law No. 418-FZ of November 29, 2024 · Act · Added Jun 25, 2026 Effective
Nov 29, 2024
Russia’s Federal Law No. 418-FZ classifies digital currency as property for tax purposes and sets income-tax, profit-tax, VAT,...
Federal Law No. 221-FZ (Aug. 8, 2024) · Act · Added Jun 24, 2026 Effective
Aug 19, 2024
Russia’s Federal Law No. 221-FZ defines digital-currency mining, creates miner and infrastructure-operator registries, requires production and address reporting,...
Federal Law of August 7, 2001 No. 115-FZ · Act · Added Jun 24, 2026 Effective
Feb 1, 2002
Russia’s general AML/CFT statute treats digital currency as property and applies identification, risk-control, reporting, freezing, recordkeeping, and anti-tipping-off...