Aliquote fiscali sulle plusvalenze sulle criptovalute in oltre 50 paesi. Aggiornato al 2026. Non consulenza finanziaria o legale: consulta un professionista fiscale.
| Paese | CGT a breve termine | CGT a lungo termine | Legge specifica per la criptovaluta | Valutazione |
|---|
| Evento | Imponibile? | Note |
|---|---|---|
| Vendere criptovalute per fiat | SÌ | CGT nella maggior parte dei paesi |
| Scambio cripto-cripto | Sì (la maggior parte) | Trattato come smaltimento negli Stati Uniti, nel Regno Unito e in Germania |
| Acquistare criptovalute con fiat | NO | Non è un evento imponibile |
| Detenere criptovalute | NO | Plusvalenze non realizzate non tassate |
| Premi di puntata | Generalmente | Imposta sul reddito al ricevimento negli Stati Uniti/Regno Unito |
| Airdrop ricevuto | Generalmente | Reddito al giusto valore di mercato |
| Vendita NFT | SÌ | CGT sulla base del guadagno superiore al costo |
| Rendimento agricolo della DeFi | Complesso | Varia in base alla giurisdizione |
| Regalo crittografico ricevuto | No (di solito) | Il destinatario prende la base dei costi del donatore |
| Donazione di criptovalute | Deducibile dalle tasse | Deduzione del valore equo di mercato (USA) |
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.