| Selling crypto for fiat | Yes | CGT in most countries |
| Crypto-to-crypto swap | Yes (most) | Treated as disposal in US, UK, DE |
| Buying crypto with fiat | No | Not a taxable event |
| Holding crypto | No | Unrealised gains not taxed |
| Staking rewards | Usually | Income tax at receipt in US/UK |
| Airdrop received | Usually | Income at fair market value |
| NFT sale | Yes | CGT on gain above cost basis |
| DeFi yield farming | Complex | Varies by jurisdiction |
| Crypto gift received | No (usually) | Recipient takes donor's cost basis |
| Crypto donation | Tax deductible | Fair market value deduction (US) |