Sarebbe eventualmente interessante sapere in quale paese eventualmente vi trasferireste e perché dal momento che si fa in fretta a dire “mollo tutto e vado a vivere in spiaggia ai Caraibi” però poi, all’atto pratico, siete sicuri che non vi stufereste dopo qualche mese?
Ecco quindi, in ordine alfabetico, la lista dei paesi senza tasse sulle criptovalute, aggiornata ad agosto 2021. Ho lasciato tutto in inglese per comodità in quanto ci sono molte più fonti che in italiano. In caso di errori segnalate pure e correggerò il post.
AFRICA
SeychellesSeychelles is another tax haven that is a favorite spot for many crypto businesses. The archipelago is home to crypto derivatives exchange BitMEX.
Cryptocurrency income, whether made through crypto trading or exchange operations in Seychelles, is entirely free of tax. The tax exemptions apply only for offshore entities and foreign individuals residing there.
However, domestic or native companies and citizens have to pay taxes on their income in Seychelles. [fonte]
ASIA
Hong KongIn Hong Kong, as long as individual cryptocurrency activities are for investment purposes, there is no capital gains tax. But for corporations, when digital assets are traded as a normal part of business, they are then subject to an income tax. [fonte]
MalaysiaYou will want to be careful in Malaysia. Currently, if you make cryptocurrency transactions infrequently, then you will not be subject to taxes. However, if you are an “active trader,” your virtual assets can incur a capital gains tax. [fonte]
SingaporeCapital gains tax doesn’t exist in Singapore. Therefore, individuals and businesses that hold cryptocurrencies are not subject to such a tax. However, businesses are liable to pay income tax on any gains. [fonte]
CARAIBI
AntiguaThe Antiguan government took a major step in positioning the country as a major blockchain and cryptocurrency hub in the Caribbean when it passed favorable crypto legislation under its Digital Assets Bill 2020. Antigua’s relaxed stance on capital gains, income tax and wealth taxes has made it a popular destination for crypto businesses and individuals. [fonte]
BarbadosBarbados has emerged as a hotspot for cryptocurrency investors as it has adopted a friendly position towards the emerging sector. While the island nation cannot be fully designated as a tax haven, it does have tax laws that are attractive to crypto investors. The country imposes a tax rate ranging from 0% to 5.5% on profits for offshore companies and the tax rate decreases as the profits increase.
However, the country also has tax treaties with several countries including the United States and Canada. [fonte]
BermudaBermuda does not impose taxes on digital assets or their transactions. That includes no income tax, capital gains, withholding, or other taxes. And as of 2019, any taxes that you do incur there can be paid with USD Coin, another digital coin. [fonte]
British Virgin IslandsThis tax haven is neutral when it comes to capital gains, corporate, income, or withholding taxes. And for the time being, that includes cryptocurrency as well. This means that there are no specific taxes imposed against cryptocurrencies in the British Virgin Islands. [fonte]
Cayman IslandsLike the British Virgin Islands, the Cayman Islands are already a tax haven. This means that the processes of issuing, holding, or transferring digital assets will not be subject to taxes here either. [fonte]
EUROPA
BelarusIn 2018, Belarus created a ground-breaking law that legalized cryptocurrency. This means that until at least 2023, individuals and businesses that mine for or invest in cryptocurrencies are exempt from paying taxes on them. In Bulgaria crypto is considered a personal investment, so you can mine, buy, or sell cryptocurrencies here freely. [fonte]
EstoniaEstonia treats cryptocurrency as an asset for the purpose of income tax. Normal income tax and capital gains taxes are applicable for the sale and purchase of cryptocurrency. However, the buying and selling of cryptocurrencies are not subject to VAT, and neither is the mining of cryptocurrency.
Estonia, with its unique digital nomad visa, is becoming the new hub of digital nomads, and now that it’s a crypto-friendly tax country, this is another important aspect of its future as a digital nomad haven. [fonte]
GeorgiaGeorgia is one of the world's leading countries in cryptocurrency mining. This year Georgia took 3rd place, behind only China and Venezuela. Affordable electricity prices and loyal tax policies attract entrepreneurs from all over the world to Georgia to mine cryptos.
The Ministry of Finance in 2019 published a public decision on taxes applicable to cryptocurrencies in Georgia. According to the ruling:
- Individuals in Georgia are exempt from income tax on any profit that was derived from the sale of cryptocurrencies;
- The sale of cryptocurrency (exchange of it for Georgian or other national currency) is not subject to VAT (applies to both legal and individuals);
- The sale of computing (hash power) from Georgia abroad is also not subject to VAT. In addition, the right to reimburse incoming VAT on such transactions (applies as for legal entities);
- The sale of computing (hash power) in Georgia (from a resident of Georgia to a resident of Georgia) is an operation subject to VAT. [fonte]
GermanyIn Germany, cryptocurrencies are considered to be private money. As such, they are exempt from taxes. However, you must hold said cryptocurrencies for over a year to be entitled to this perk. And if you sell any assets that have not been held for at least a year, the tax won’t accrue if the sale is less than 600 euros. Unfortunately, businesses in Germany are not as lucky and must pay corporate income taxes on any cryptocurrency gains. [fonte]
GibraltarAlready famous for low taxation, Gibraltar does not subject cryptocurrency investments to capital gains taxes. However, there is a fixed 10% corporate tax rate that is applied to crypto-trading. [fonte]
MaltaMalta is known as “Blockchain Island” and one of the most crypto-friendly countries. Here, you will not have to worry about capital gains tax for any long-held cryptocurrencies. However, if you make same-day trades, you will be subject to income tax as you would with day-trading stocks. [fonte]
PortugalPortugal’s tax regime is incredibly tax-friendly. Here, there are no taxes when you trade or transact in cryptocurrency. However, if you are a business that accepts digital currencies as a form of payment, you could be liable to pay value-added tax (VAT) or income tax. [fonte]
SloveniaAs with many of these countries, Slovenia applies a different tax law to individuals and to businesses. Here, an individual will not incur a capital gains tax on any cryptocurrency that they sell. However, they will be subject to income tax on their profits and corporations will be liable to pay income tax at the corporate rate. [fonte]
SwitzerlandConsidered a crypto-havens, Switzerland also has a few tax breaks for cryptocurrency traders. Individuals that buy, sell, or hold cryptocurrencies will not have to pay a capital gains tax. However, this country considers cryptocurrency mining as self-employment, so an income tax will be applied to any resulting income from this activity. For professional cryptocurrency traders, a business income tax will be applied. It is also important to note that Switzerland has other wealth and cantonal taxes that may apply. [fonte]
OCEANIA
VanuatuVanuatu is the only country in the world that accepts Bitcoin payment in exchange for citizenship. The government offers a Vanuatu passport for crypto investors with five-year validity.
Additionally, Vanuatu has been a tax haven for quite some time, with no income or corporate tax, making it an important location for crypto trading nomads. [fonte]