Crypto Taxes by Country
Tax is the crypto question people ask most often, and the one where search results are most crowded with software vendors selling the answer. This pillar takes the opposite approach. Each guide is built from the tax authority's own material: the IRS digital asset pages, form instructions, notices and revenue procedures for the United States, the HMRC Cryptoassets Manual and gov.uk guidance for the United Kingdom, and the Canada Revenue Agency guide and the Income Tax Act for Canada. Every rate, threshold and date carries the tax year it applies to and the date we checked it.
The guides are organised by country because the rules differ at the root. The United States treats crypto as property and taxes each disposal against the cost of the specific units sold, and brokers now report gross proceeds on Form 1099-DA, with cost basis for covered assets added from 2026 transactions. The United Kingdom pools identical tokens and applies same-day and 30-day matching rules before the pool, which produces very different numbers from the same trades. Canada averages the adjusted cost base of identical coins and denies a loss caught by the superficial loss rule. Each country page follows its own authority's structure rather than a shared template.
These are general explanations, not tax advice. Your position depends on facts these pages cannot see, including residency, the type of activity and records from earlier years. Use the worked examples to understand the mechanics, then confirm your own filing with the official guidance or a qualified tax professional. Generic tax calculators live on our sister site CalculatorVillage.
Where to start
US filers should read the general IRS guide first, then the Form 1099-DA walkthrough once the broker forms arrive, and the wallet-by-wallet basis guide if coins sit in more than one wallet or exchange. Canadian residents should start with the CRA guide and its adjusted cost base example. UK residents can go straight to the HMRC guide, which works through the matching rules with a full example. Keep your own transaction exports either way; every guide here assumes you have them.
Guides in this topic (8)
- Market AnalysisCrypto Taxes in the United States Explained: The IRS Rules, Form 8949, and Form 1099-DAHow the IRS taxes crypto, from its own digital assets guidance: property treatment, what counts as a taxable event, basis and holding periods with worked examples, the wash sale position, the 1099-DA phase-in, and the records the IRS expects you to keep.Reviewed 2026-10-21
- TaxesForm 1099-DA: How to Read It and Fill In BasisWhat each Form 1099-DA box means, why 2025 forms show proceeds but no cost basis, what changes for 2026, and a worked Form 8949 reconciliation.Reviewed 2026-10-22
- TaxesDo You Need Per-Wallet Crypto Cost Basis Now?Since 2025, US crypto basis is tracked wallet by wallet. A worked 3-wallet migration under Rev. Proc. 2024-28 and FIFO vs specific ID for 2026 sales.Reviewed 2026-10-22
- TaxesUK Crypto Tax: HMRC Pooling and the 30-Day RuleHow HMRC taxes crypto: what counts as a disposal, same-day and 30-day matching, the section 104 pool, staking income, losses and when you must report.Reviewed 2026-10-22
- TaxesHow Is Crypto Taxed in Canada? CRA Rules for 2026How the CRA taxes crypto: dispositions, business vs capital, pooled ACB, superficial losses, staking, T1135, lost coins and records, checked to source.Reviewed 2026-10-22
- TaxesCrypto Wash Sale Rule 2026: What US Law Says TodayDoes the wash sale rule apply to crypto? Dated status of IRC 1091, H.R. 10357 read from its text, and a three-lot loss example with stated numbers.Reviewed 2026-10-23
- TaxesCrypto Losses in Canada: The Superficial Loss RuleHow the 61-day superficial loss rule treats crypto losses in Canada: a date table, a partial-denial ACB example, TFSA traps and what stolen coins mean.Reviewed 2026-10-23
- TaxesAre Staking Rewards Taxable in Canada? What CRA SaysStaking rewards are income in Canada when credited, then set your cost base. CRA wording sorted by weight, a CAD ledger and what its text leaves open.Reviewed 2026-10-23
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