DYOR REFERENCE / 01
Crypto tax reporting,
country by country.
The records you need. The cost rules that differ. The return to check. A source-linked comparison for crypto holders, advisers and writers.
KEY DIFFERENCES
Why one calculation method does not fit every country
The UK matches before it pools.
Same-day and qualifying 30-day acquisitions take priority over the Section 104 pool. [3]
France needs a portfolio-wide view.
The private-asset formula depends on the household portfolio value at each taxable disposal. [29]
Italy distinguishes the reporting regime.
Declarative LIFO and administered weighted average are different methods. [31]
Poland records annual costs.
PIT-38 can include qualifying acquisition costs even without disposal revenue that year. [33]
THE COMPARISON
How does crypto tax reporting differ by country?
Start with the reporting period and the method, then open the country notes for records, qualifications and official sources. These are national reporting rules; DYOR product scope is separate.
| Country | Reference period / currency | Cost treatment | Return route to check |
|---|---|---|---|
| USUnited States | 2025USD | Wallet/account identification; FIFO fallback | Form 8949 + Schedule D[1] [2] |
| GBUnited Kingdom | 2025–26GBP | Same-day → 30-day → Section 104 | SA108 with Self Assessment[3] [4] [5] |
| CACanada | 2025CAD | Average adjusted cost base | Schedule 3[6] [7] [8] |
| AUAustralia | 2025–26AUD | Documented asset cost base | Individual return: capital gains[9] [10] [11] |
| NZNew Zealand | 2025–26NZD | FIFO or weighted average cost | IR3[12] [13] [14] |
| INIndia | FY 2025–26 / AY 2026–27INR | Transaction-wise acquisition cost | Schedule VDA in ITR-2 / ITR-3[15] [16] |
| ZASouth Africa | 2026 tax yearZAR | Classification-dependent cost treatment | ITR12[17] [18] [19] |
| DEGermany | 2025EUR | Unit identification; wallet-level fallback | Anlage SO[20] [21] |
| ATAustria | 2025EUR | Moving average per address/wallet | E1 / E1kv where declaration is needed[22] [23] |
| BRBrazil | 2025 / IRPF 2026BRL | Acquisition cost; custody-specific regime | IRPF; other disclosures may apply[24] [25] [26] |
| ESSpain | 2025EUR | FIFO for homogeneous coins | IRPF / Modelo 100[27] [28] |
| FRFrance | 2025 / return 2026EUR | Household portfolio formula | 2086 → 2042 C[29] [30] |
| ITItaly | 2025 / Redditi PF 2026EUR | Declarative LIFO; administered average | Quadro RT / RW in Redditi PF[31] [32] |
| PLPoland | 2025PLN | Annual documented costs + carryforward | PIT-38, Part E[33] [34] |
No countries match. Try a country name, a form number, or Show all.
The periods above describe the income being compared, not filing deadlines. The notes below include the exact dates. Rates, exemptions and every additional disclosure are outside this comparison.
COUNTRY NOTES
What records and return should you check?
How is crypto reported in the United States?
Capital-asset disposals generally go through Form 8949 and Schedule D, subject to IRS reporting exceptions.
2025 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- For 2025 onward, identify disposed units within the relevant wallet/account. Specific identification needs timely evidence; otherwise FIFO applies within that wallet/account.
- Records to assemble
- Dates, units, USD values, acquisition costs, fees and transfers between identified wallets/accounts.
- Scope to check
- Capital holdings only. Income receipts and broker reporting need separate treatment; a broker statement can omit acquisition basis.
- Internal Revenue Service — Digital asset transactions: frequently asked questions [1]
- Internal Revenue Service — 2025 Instructions for Form 8949 [2]
Checked
United States reporting guide →
DYOR United States product scopeHow is crypto reported in the United Kingdom?
Report chargeable gains in the cryptoasset section of the applicable SA108 / online Self Assessment return.
2025–26 · 6 Apr 2025–5 Apr 2026
- Cost treatment
- Fungible tokens use same-day matching, then qualifying acquisitions in the following 30 days, then the token’s Section 104 pool.
- Records to assemble
- Complete history, GBP values, pool balances and purchases after year-end that can affect 30-day matching.
- Scope to check
- Each token type has its own pool. NFTs are not pooled. Income receipts require separate treatment.
- HM Revenue & Customs — CRYPTO22200: pooling [3]
- HM Revenue & Customs — CRYPTO10400: records [4]
- HM Revenue & Customs — Capital gains summary: SA108 [5]
Checked
United Kingdom reporting guide →
DYOR United Kingdom product scopeHow is crypto reported in Canada?
Report capital dispositions on Schedule 3. Business activity follows a different income-reporting route.
2025 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- Capital-property gains use adjusted cost base (ACB). The CRA’s identical-property rules require average cost, rather than choosing individual acquisition lots.
- Records to assemble
- CAD transaction values, fees, full acquisition history, related transfers and evidence for loss adjustments.
- Scope to check
- Capital versus business classification comes first. Superficial-loss adjustments can change an otherwise correct ACB calculation.
- Canada Revenue Agency — Reporting income from crypto-asset transactions [6]
- Canada Revenue Agency — Capital Gains – 2025 [7]
- Canada Revenue Agency — Keeping books and records of crypto-assets [8]
Checked
How is crypto reported in Australia?
Report investment capital gains or losses through the capital-gains section in myTax, or item 18 of the 2026 paper individual return.
2025–26 · 1 Jul 2025–30 Jun 2026
- Cost treatment
- Calculate each investment disposal using its proceeds and substantiated cost base. This comparison does not infer a mandatory FIFO method from ATO guidance.
- Records to assemble
- AUD acquisition/disposal values, dates, fees, transaction purpose and exchange/wallet evidence.
- Scope to check
- Investment CGT scope. Business, personal-use assets and discount eligibility require separate analysis.
- Australian Taxation Office — Keeping crypto records [9]
- Australian Taxation Office — Crypto asset investments [10]
- Australian Taxation Office — How to work out and report CGT on crypto [11]
Checked
How is crypto reported in New Zealand?
Declare taxable cryptoasset net income or loss in the individual income tax return, IR3.
2025–26 · 1 Apr 2025–31 Mar 2026
- Cost treatment
- IRD permits FIFO or weighted average cost when working out the cost of disposed cryptoassets. Include all wallets and platforms.
- Records to assemble
- NZD values, costs, fees, transaction types and holdings reconciled at 31 March.
- Scope to check
- Whether receipts or disposals are taxable depends on the activity. Trading-stock rules and complex DeFi require additional review.
- Inland Revenue — Calculating cryptoasset income [12]
- Inland Revenue — Record keeping for cryptoassets [13]
- Inland Revenue — Taxing cryptoasset income [14]
Checked
How is crypto reported in India?
Eligible non-business individuals use ITR-2; business/professional income can require ITR-3. Complete the applicable Schedule VDA.
FY 2025–26 / AY 2026–27 · 1 Apr 2025–31 Mar 2026
- Cost treatment
- Schedule VDA records acquisition cost and consideration for each transfer. The cited form does not prescribe a universal FIFO matching rule.
- Records to assemble
- Transfer and acquisition dates, INR consideration, documented acquisition cost and income classification.
- Scope to check
- VDA loss restrictions and tax deducted at source need separate reconciliation. A software matching default is not a statutory election.
- Income Tax Department / CBDT — ITR-2: Notification 46/2026 [15]
- Income Tax Department — ITR-2 user manual [16]
Checked
How is crypto reported in South Africa?
Declare crypto income/gains in the appropriate ITR12 sections for the activity.
2026 tax year · 1 Mar 2025–28 Feb 2026
- Cost treatment
- Determine revenue or capital character first. SARS describes deductible expenditure for revenue activity and base-cost adjustments for capital gains.
- Records to assemble
- ZAR proceeds, acquisition costs, expenses and evidence of investment intent or trading activity.
- Scope to check
- No universal FIFO rule is inferred here. CARF is a separate provider-reporting framework, not a replacement for the taxpayer’s return.
- South African Revenue Service — Crypto Assets & Tax [17]
- South African Revenue Service — Budget 2026 frequently asked questions [18]
- South African Revenue Service — Tax years [19]
Checked
South Africa reporting guide →
DYOR South Africa product scopeHow is crypto reported in Germany?
Report taxable private disposals and relevant other crypto income in the applicable Anlage SO sections.
2025 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- Start with unit identification. If unavailable, the BMF describes earliest-first holding periods and average valuation; FIFO valuation is allowed as a simplification, wallet by wallet.
- Records to assemble
- Acquisition/disposal timestamps, EUR values, fees, holding periods, wallet identity and the method applied.
- Scope to check
- Private assets only. Keep the selected method for each token in a wallet until that holding is exhausted.
- Federal Ministry of Finance, Germany — Income tax treatment of specific crypto-assets [20]
- German tax authorities / ELSTER — Income tax return instructions 2025 [21]
Checked
How is crypto reported in Austria?
Capital income requiring assessment belongs in the income tax return and capital-income supplement; final withholding can settle the liability.
2025 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- For the covered regime, successive purchases of the same cryptocurrency held in the same address/wallet use a moving average in EUR.
- Records to assemble
- Acquisition dates, EUR costs, wallet allocation and domestic withholding/provider tax statements.
- Scope to check
- New-regime scope generally covers acquisitions after 28 February 2021. Legacy holdings and withholding status must be separated.
- Federal Ministry of Finance, Austria — Tax treatment of cryptocurrencies [22]
- Federal Ministry of Finance, Austria — Income tax forms: E1 and E1kv [23]
Checked
How is crypto reported in Brazil?
Review Bens e Direitos and the applicable income/gains sections. Separate transaction-information obligations may also apply.
2025 / IRPF 2026 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- Preserve acquisition cost and custody details before selecting treatment. Qualifying foreign financial investments follow rules distinct from domestic capital-gains treatment.
- Records to assemble
- BRL acquisition evidence, asset identifiers, custodian/location, holdings and disposal proceeds.
- Scope to check
- Foreign custody can change the regime. Do not apply a domestic monthly calculation to every holding; 2026 DeCripto changes concern separate reporting.
- Receita Federal — IRPF: special situations [24]
- Receita Federal — Income tax return changes by year [25]
- Receita Federal — Crypto-asset reporting [26]
Checked
How is crypto reported in Spain?
Declare investor capital gains and losses in the relevant IRPF virtual-currency section.
2025 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- For private-investor disposals of homogeneous virtual currencies, the earliest acquired units are treated as sold first (FIFO).
- Records to assemble
- EUR acquisition/disposal values, expenses, dates and complete history for each homogeneous currency.
- Scope to check
- This row covers income-tax disposals. Wealth taxes, overseas-asset disclosures and business activity can require additional reporting.
- Agencia Tributaria — IRPF 2025: buying and selling virtual currencies [27]
- Agencia Tributaria — Renta 2025: practical manual [28]
Checked
How is crypto reported in France?
Calculate private-asset gains on 2086 and carry the result to 2042 C; foreign accounts can require 3916–3916 bis.
2025 / return 2026 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- Private-asset gains use the statutory share of the household’s total digital-asset portfolio acquisition cost, based on portfolio value at each taxable disposal.
- Records to assemble
- EUR disposal proceeds, total portfolio value at each disposal and the remaining portfolio acquisition-cost history.
- Scope to check
- This is not a per-coin FIFO calculation. Professional activity follows different rules.
- Direction générale des Finances publiques — 2086 form and instructions [29]
- Direction générale des Finances publiques — How to declare digital asset gains and losses [30]
Checked
How is crypto reported in Italy?
For the Redditi PF route, review Quadro RT for crypto gains and Quadro RW for applicable monitoring/asset-tax obligations.
2025 / Redditi PF 2026 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- Circular 30/E specifies LIFO for same-name assets in the declarative regime. The administered regime uses weighted average cost through the intermediary.
- Records to assemble
- Documented EUR acquisition costs, disposal proceeds, asset quantities, custody and any elected revaluation evidence.
- Scope to check
- The filing route and intermediary regime matter. Use the 2026 instructions for 2025 transactions, rather than thresholds from the 2023 circular.
- Agenzia delle Entrate — Circular 30/E of 27 October 2023 [31]
- Agenzia delle Entrate — Redditi PF 2026: Fascicolo 2 instructions [32]
Checked
How is crypto reported in Poland?
Report virtual-currency revenue and costs in PIT-38; qualifying costs are reported even in a year without disposal revenue.
2025 · 1 Jan 2025–31 Dec 2025
- Cost treatment
- Aggregate qualifying documented acquisition/disposal costs by tax year, including unused costs carried forward. This is not a lot-by-lot FIFO gain calculation.
- Records to assemble
- PLN sale proceeds, documented eligible costs in the year and unused costs from earlier returns.
- Scope to check
- Crypto-to-crypto exchanges are not taxable disposals under the cited rules. Not every expense is a qualifying acquisition/disposal cost.
- Ministry of Finance, Poland — Disposal of cryptocurrencies [33]
- Ministry of Finance, Poland — PIT-38 for 2025: information brochure [34]
Checked
USE THIS REFERENCE
Download the comparison.
Keep the source trail.
The CSV and JSON contain all 14 rows, qualifications, source URLs and checking dates. The JSON also includes the full source register and methodology. No account is required.
How to cite this comparison
DYOR.tax. “Crypto tax reporting by country.” Version 2026-09-13. https://dyor.tax/crypto-tax-reporting-by-country
Credit DYOR.tax for the comparison and the tax authority for the underlying rule. Use a country permalink when citing one row. The checking date is not the effective date of a law.
METHOD & SCOPE
How was this comparison compiled?
DYOR compiled this comparison from the linked tax-authority publications. It is an editorial synthesis, not a survey or government dataset. Records lists are practical checklists drawn from those sources. Reference periods are stated per country; the checking date is not a claim that every rule began on that date. Where the cited authority does not establish a universal matching method, no such method is inferred.
Resident individuals holding crypto on their own account. Country rows describe selected published reporting rules, not complete tax advice or DYOR product capabilities. Rates, thresholds, deadlines, business rules and every additional disclosure are outside this comparison.
The 14 countries match DYOR.tax’s current country-page coverage. This is a selected comparison, not a ranking of tax systems or a global census. Names of tax forms identify routes to investigate; they do not mean every reader must file every form.
What does “sources checked” mean?
We checked the linked authority publications for the statements and reference periods shown here. This is not a claim of independent professional review or endorsement by a tax authority. The source register identifies the relevant section. Follow the original publication if its scope or a later change affects your situation.
Does this describe everything DYOR.tax can generate?
No. The comparison describes published reporting rules. Product availability and output depend on country, tax year and supported inputs. The UK Adviser Records Pack does not calculate tax or fill SA108. Current US mixed-source reports do not maintain separate 2025-onward wallet/account lot queues and require reconstruction before filing. Check current product limitations and the relevant country preview.
Corrections and revisions
Send a source-linked correction through our contact page. Updates should identify a substantive source or scope change; a newer date alone does not refresh a rule. This first edition was published on .
PRIMARY SOURCE REGISTER
Where can you verify the underlying rules?
The tax authorities below produced the original guidance. DYOR.tax compiled the comparison. Each entry identifies what was checked and which period or regime the publication addresses.
- Internal Revenue Service — Digital asset transactions: frequently asked questions
Basis identification, wallet/account rules and reporting; FAQs for transactions from 1 January 2025.
2025 and later transactions · Checked 13 September 2026
- Internal Revenue Service — 2025 Instructions for Form 8949
Digital assets; Form 8949 and Schedule D; reporting exceptions.
Tax year 2025 · Checked 13 September 2026
- HM Revenue & Customs — CRYPTO22200: pooling
Section 104 pool, same-day rule and acquisitions within 30 days.
General guidance; see the country row for its reference period · Checked 13 September 2026
- HM Revenue & Customs — CRYPTO10400: records
Transaction details, GBP values, holdings and wallet records.
General guidance; see the country row for its reference period · Checked 13 September 2026
- HM Revenue & Customs — Capital gains summary: SA108
2025–26 form and notes; cryptoasset section.
Tax year 6 April 2025–5 April 2026 · Checked 13 September 2026
- Canada Revenue Agency — Reporting income from crypto-asset transactions
Business income versus capital gains; proceeds, adjusted cost base and expenses.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Canada Revenue Agency — Capital Gains – 2025
Chapter 3: identical properties; average adjusted cost base; Schedule 3.
Tax year 2025 · Checked 13 September 2026
- Canada Revenue Agency — Keeping books and records of crypto-assets
Transaction records and CAD valuations.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Australian Taxation Office — Keeping crypto records
Acquisition/disposal evidence, AUD values and wallet/exchange records.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Australian Taxation Office — Crypto asset investments
CGT asset disposals and record keeping.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Australian Taxation Office — How to work out and report CGT on crypto
Calculating your CGT; Report CGT on crypto assets in your tax return (myTax or item 18 for 2026).
General guidance; see the country row for its reference period · Checked 13 September 2026
- Inland Revenue — Calculating cryptoasset income
FIFO or weighted average cost; all wallets; 31 March reconciliation.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Inland Revenue — Record keeping for cryptoassets
NZD transaction values, opening/closing holdings and wallet records.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Inland Revenue — Taxing cryptoasset income
IR3 and income/expense calculation.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Income Tax Department / CBDT — ITR-2: Notification 46/2026
Schedule VDA: acquisition date, transfer date, cost, consideration and income.
Assessment year 2026–27; financial year 2025–26 · Checked 13 September 2026
- Income Tax Department — ITR-2 user manual
Schedule VDA and eligible individual/HUF return.
Assessment year 2026–27 · Checked 13 September 2026
- South African Revenue Service — Crypto Assets & Tax
Revenue versus capital classification and allowable expenditure/base cost.
General guidance; see the country row for its reference period · Checked 13 September 2026
- South African Revenue Service — Budget 2026 frequently asked questions
Taxation of Crypto-Assets & CARF; ITR12; reporting framework does not change taxation.
General guidance; see the country row for its reference period · Checked 13 September 2026
- South African Revenue Service — Tax years
2026 tax year dates.
1 March 2025–28 February 2026 · Checked 13 September 2026
- Federal Ministry of Finance, Germany — Income tax treatment of specific crypto-assets
Courtesy translation: paragraphs 53–62, 87 and 100–104; German original governs.
Circular of 6 March 2025; private asset rules · Checked 13 September 2026
- German tax authorities / ELSTER — Income tax return instructions 2025
Anlage SO; income and private sales of crypto-assets.
Tax year 2025 · Checked 13 September 2026
- Federal Ministry of Finance, Austria — Tax treatment of cryptocurrencies
Realised gains, moving average, withholding and legacy/new assets.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Federal Ministry of Finance, Austria — Income tax forms: E1 and E1kv
E1kv supplementary return for capital income; select the relevant year.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Receita Federal — IRPF: special situations
Financial investments abroad; virtual assets and foreign custody.
IRPF 2026 guidance for calendar year 2025 · Checked 13 September 2026
- Receita Federal — Income tax return changes by year
Crypto-assets in Bens e Direitos, Grupo 08; custody and asset identification.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Receita Federal — Crypto-asset reporting
Separate transaction disclosures: IN 1888/2019 and DeCripto / IN 2291/2025.
Select the rule applicable to the transaction period; 2026 transition is separate from IRPF 2025 income · Checked 13 September 2026
- Agencia Tributaria — IRPF 2025: buying and selling virtual currencies
Private investor gains/losses; FIFO for homogeneous virtual currencies.
Tax year 2025 · Checked 13 September 2026
- Agencia Tributaria — Renta 2025: practical manual
IRPF / Modelo 100; virtual currency gains and losses.
Tax year 2025 · Checked 13 September 2026
- Direction générale des Finances publiques — 2086 form and instructions
2026 form and notice: household portfolio formula.
2026 return for 2025 income · Checked 13 September 2026
- Direction générale des Finances publiques — How to declare digital asset gains and losses
2086, 2042 C and foreign digital asset accounts; private versus professional activity.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Agenzia delle Entrate — Circular 30/E of 27 October 2023
Sections 3.1–3.2.2, pages 49–60: documented cost, declarative LIFO and administered weighted average.
Post-2023 method rules; use 2026 return instructions for 2025 filing, not old thresholds · Checked 13 September 2026
- Agenzia delle Entrate — Redditi PF 2026: Fascicolo 2 instructions
Quadro RT section V-A and Quadro RW; crypto-asset costs and reporting.
2026 return for tax year 2025 · Checked 13 September 2026
- Ministry of Finance, Poland — Disposal of cryptocurrencies
PIT-38, annual documented costs and unused cost carryforward.
General guidance; see the country row for its reference period · Checked 13 September 2026
- Ministry of Finance, Poland — PIT-38 for 2025: information brochure
Part E: virtual currency revenue, current costs and previous unused costs.
Tax year 2025 · Checked 13 September 2026