COIN TAX ATLAS · CRYPTO TAX, COUNTRY BY COUNTRY
How crypto is taxed where you live
Quick-reference tax guides for Bitcoin and other cryptoassets in the United Kingdom, Australia, the United States and Germany: which events are taxable, at what rates, what records to keep and which forms to file — every figure labelled with its tax year and official source.* General information, not personal tax advice.
These English pages carry no affiliate links, referral codes or promotions — only rules, years and official sources. How the site funds itself is set out in the disclosure statement.
A country-by-country reference for crypto tax, built on official sources.
We track crypto tax rules across jurisdictions for a living, and we keep to a few habits: every rate, allowance and deadline carries the year it applies to and a link to the tax authority that published it. We never estimate what you personally owe, never predict prices and never promise returns. Where the official position is genuinely unsettled, the page says so instead of inventing certainty. For your own situation, talk to a licensed tax professional.
The cards below are for orientation. Figures are labelled with the year they apply to — check the authority’s current pages before filing, and take complex situations to a licensed adviser. The four regimes differ sharply; never carry one country’s rule into another.
United Kingdom
01HMRC · 2025/26 tax year
- Mostly Capital Gains Tax, charged on disposal
- Annual exempt amount £3,000; rates 18% / 24%
- Mining, staking and some airdrops taxed as income
Australia
02ATO · 2025–26 income year
- Crypto is a CGT asset; disposal triggers a CGT event
- 50% discount for individuals holding 12 months or more
- Net gains join taxable income at marginal rates
United States
03IRS · tax year 2025 (federal)
- Treated as property; disposals create gains or losses
- Short-term at ordinary rates; long-term 0 / 15 / 20%
- Brokers report on Form 1099-DA from 2025
Germany
04BMF / §23 EStG · 2025
- Private sales tax-free after a one-year holding period
- Sales within a year taxed at personal income rates
- €1,000 annual exemption limit (Freigrenze)
CARF · Automatic reporting
Exchanges have started reporting to tax authorities
Under the OECD’s Crypto-Asset Reporting Framework and the EU’s DAC8, crypto platforms collect and report user and transaction data to tax authorities each year. In the UK and the EU, data collection has applied since January 2026; around 52 jurisdictions plan their first automatic exchanges in 2027, with the United States among a later group from 2028. More and more of what happens on an exchange ends up in front of your tax office — filing accurately up front beats explaining afterwards.
The CARF timeline, and what it means for youPractical · Record keeping
Sort the records out before you try to calculate anything
Whether an event was taxable, whether you gained or lost, how long you held — all of it rests on your records. Which fields to keep, how to reconstruct cost basis and holding periods, how to reconcile across platforms, and how long each country expects you to keep it all: these decide the numbers you eventually file.
How to keep and export transaction recordsI only bought and held. Do I need to report anything?+
In the four countries this site covers, simply buying crypto with fiat and holding it — or moving it between your own wallets — is generally not a taxable event. Tax usually arrives with a disposal: selling, swapping one token for another, spending crypto, or receiving new tokens (some airdrops, staking rewards). The details differ by country, so check the relevant country page and its official sources.
Is swapping one crypto for another (say ETH for BTC) really taxable?+
In the UK, Australia and the US, a crypto-to-crypto swap is normally treated as a disposal: you work out a capital gain or loss using the market value at the time of the swap, even though no fiat touched your bank account. Germany handles it inside the private-sales framework, where the one-year holding period decides whether it is taxable at all. Always confirm against official guidance.
Can I use the rates and allowances here to file my return?+
Use them for orientation, not as your filing source. Rates, allowances and deadlines can change each year; we label every figure with the year it applies to and link the official page it came from. Before filing, check those official pages are still current, and take anything complex to a licensed tax professional.
Will my exchange tell the tax office about me if I stay quiet?+
Increasingly, yes — without asking you. Under the OECD’s CARF and the EU’s DAC8, in-scope platforms collect user and transaction data (from January 2026 in the UK and EU) and report it annually, with widespread automatic exchange between tax authorities planned from 2027. That is exactly why we suggest sorting your records and filing accurately now rather than explaining discrepancies later.