Tasas impositivas sobre las ganancias de capital sobre criptomonedas en más de 50 países. Actualizado para 2026. No es asesoramiento financiero ni legal; consulte a un profesional de impuestos.
| País | CGT a corto plazo | CGT a largo plazo | Ley criptoespecífica | Clasificación |
|---|
| Evento | ¿Imponible? | Notas |
|---|---|---|
| Vender criptomonedas por fiat | Sí | CGT en la mayoría de los países |
| Intercambio de cripto a cripto | Sí (la mayoría) | Tratado como eliminación en EE. UU., Reino Unido y Alemania. |
| Comprar criptomonedas con fiat | No | No es un hecho imponible |
| Tenencia criptográfica | No | Ganancias no realizadas no gravadas |
| Recompensas de apuesta | Generalmente | Impuesto sobre la renta al recibirlo en EE. UU./Reino Unido |
| Lanzamiento aéreo recibido | Generalmente | Ingresos a valor justo de mercado |
| Venta de NFT | Sí | CGT sobre la base de ganancia por encima del costo |
| Agricultura de rendimiento DeFi | Complejo | Varía según la jurisdicción |
| Regalo criptográfico recibido | No (normalmente) | El destinatario asume los costos del donante |
| Donación criptográfica | Deducible de impuestos | Deducción del valor justo de mercado (EE.UU.) |
Which countries have 0% crypto capital gains tax?
UAE, Singapore, El Salvador and Panama charge no personal capital gains tax on crypto at all. Germany and the Czech Republic drop to 0% once you've held a coin past 1 year (Germany) or 3 years (Czech Republic). Portugal is 0% on gains held over 365 days but taxes short-term sales at 28%. Switzerland and Belgium exempt private, non-professional trading.
Is trading one crypto for another (crypto-to-crypto) taxable?
In most major jurisdictions — the US, UK and Germany among them — swapping one coin for another is treated as a disposal, so it's a taxable event even though you never touched fiat. Only buying crypto with fiat, and simply holding it, are universally non-taxable.
Does holding crypto longer reduce the tax rate?
In several countries, yes. Germany and the Czech Republic drop to 0% after a 1-year and 3-year holding period respectively. Portugal and Turkey also tax long-term holdings at 0%, while short-term sales in the same country are taxed at normal rates. The US and most others give a lower long-term rate rather than a full exemption.
Is this crypto tax table financial or legal advice?
No. Tax law changes frequently and depends on your residency, holding period and total income — this table is a starting reference, not a filing. Always confirm current rules with a local tax professional or your country's tax authority.