50か国以上の仮想通貨に対するキャピタルゲイン税率。 2026 年に更新。財務上または法律上のアドバイスではありません。税務専門家にご相談ください。
| 国 | 短期 CGT | 長期的な CGT | 暗号通貨特有の法律 | 評価 |
|---|
| イベント | 課税対象ですか？ | 注意事項 |
|---|---|---|
| 法定通貨のために暗号通貨を販売する | はい | ほとんどの国での CGT |
| 暗号通貨間のスワップ | はい（ほとんど） | 米国、英国、ドイツでは廃棄扱い |
| 法定通貨で暗号通貨を購入する | いいえ | 課税対象のイベントではない |
| 暗号資産の保有 | いいえ | 未実現利益には課税されない |
| ステーキング報酬 | いつもの | 米国/英国での受取時の所得税 |
| エアドロップを受け取りました | いつもの | 公正市場価格での収入 |
| NFTセール | はい | コストを上回る利益に基づく CGT |
| DeFiイールドファーミング | 複雑な | 管轄区域によって異なります |
| 暗号ギフトを受け取りました | いいえ (通常は) | 受領者はドナーの費用ベースで負担する |
| 仮想通貨の寄付 | 税金控除対象 | 公正市場価値控除 (米国) |
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.