Your country's law

A country's tax law is built from that country's own statutes, provision by provision, each provision dated and carrying the source it was read in. Taxinger computes for the countries listed under what Taxinger reads.

Dated, not current

A country's law is a base plus its changes, each with the day it took effect. An operation is taxed by the law in force on its own day, and a year by the law of that year, so a rule that changed in the middle of a year applies only from the day it took effect.

Every provision behind every answer is on the country's own page, with the authority's publication it was read in and the day it was read: see Country guides.

The questions a law answers

Each country answers the same closed set of questions in its own way: what an exchange of one asset for another is, what a receipt is (an airdrop, staking, a reward), what a fee does to your cost, how a derivative is treated, what a gift received is, what crypto paid for your work is, what a prediction market's share is, and how the year is assessed.

The differences are large, and each country's answer is applied as that country wrote it:

• Austria reads an exchange of one crypto-asset for another as no realisation at all (§ 27b Abs. 3 EStG).
• Portugal does not tax crypto-for-crypto either, and hands the cost on to what you received (art. 10.º n.º 23 CIRS).
• Germany counts every exchange and restarts the holding period with it (BMF, 6 March 2025).

Which order your lots are disposed of in, and whose units that order runs over (everything you hold, each wallet and platform account separately, each address separately, or each service provider separately with self-custody pooled) is the country's answer too, not a preference.

What the law leaves open is yours

Where a law genuinely leaves a choice, it is yours to make: which obligation a particular performance satisfied, for instance. Taxinger does not ask you such a choice yet; where an operation was read as something other than what you meant by it, you can say what it was yourself.

The same holds where the crypto side of your taxes meets the rest of your return. Income another form takes is named with the form it belongs on and left out of every total here, so nothing is counted twice.

What a country's law costs you

Each country's answers are also scored on the site for how heavy the law is: one score for somebody who holds, one for somebody who trades. The ranking by tax year is on Country guides, and the rate itself is part of each law's own data: stated on its page, dated like any other provision.

Changing where you are taxed

Your tax country is yours alone to set, and nobody else, not even an accountant working in your account, can change it. Changing it computes every year again from the ledger up.