PwC Annual Global Crypto Tax Report 2026 - Opening Statement - Key Contributors

Sep 19, 2026

Annual publication providing an overview of global crypto tax developments, with information updated as of 1 October 2025. The opening statement discusses how evolving regulation is reshaping crypto business models and driving convergence with traditional financial services, alongside the adoption of the OECD’s Crypto Asset Tax Reporting Framework across jurisdictions. The report then introduces worldwide crypto tax summaries covering multiple jurisdictions, presenting direct and indirect tax question-and-response style guidance and related tax compliance considerations.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages291

Reading Time1 h 42 min

AccessFree to download

Key Contributors / Opening Statement

Key contributors

Worldwide crypto tax summaries (reviewed as of 1 October 2025)

List of jurisdictions

Angola (1 of 2)

Direct Tax

Angola (2 of 2)

Indirect Tax

PwC Annual Global Crypto Tax Report 2026 February 2026 01 Key Contributors / Opening 03 Statement 02 Worldwide crypto tax summaries 06 Content PwC PwC Annual Global Crypto Tax Report 2026 2 Key Contributors / Opening Statement PwC PwC Annual Global Crypto Tax Report 2026 | Crypto Asset Reporting Framework 3 Key contributors Jasper van Schijndel Tax Partner PwC Netherlands +31 6 30725425 [Jasper.van.schjindel@pwc.com](Jasper.van.schjindel@pwc.com) Peter Brewin (Editor) Tax Partner PwC Hong Kong +852 2289 3650 [p.brewin@hk.pwc.com](p.brewin@hk.pwc.com) Daniel Dzenkowski Tax Director PwC UK +44 (0) 207 804 2441 [daniel.j.dzenkowski@uk.pwc.com](daniel.j.dzenkowski@uk.pwc.com) Graham Robinson Tax Partner PwC UK +44 (0) 7725 707297 [graham.x.robinson@pwc.com](graham.x.robinson@pwc.com) Tommy Hui Tax Senior Manager PwC Hong Kong +852 2289 3990 [tommy.hui@hk.pwc.com](tommy.hui@hk.pwc.com) Elizabeth Stone Global Financial Services Tax Leader PwC UK +44 7725 070068 [Elizabeth.j.stone@pwc.com](Elizabeth.j.stone@pwc.com) Mazhar Wani Tax Partner PwC US +1 (415) 515 4451 [mazhar.wani@pwc.com](mazhar.wani@pwc.com) PwC PwC Annual Global Crypto Tax Report 2026 | Crypto Asset Reporting Framework 4 Opening statement What’s in store? Peter Brewin Partner Our annual publication of the Global Crypto Tax Report arrives at a pivotal moment in the development of the crypto ecosystem. The industry is increasingly regulated, which has driven huge changes in the business models of those operating in the sector and is resulting in convergence between the crypto sector and traditional financial services. Tax transparency in crypto has also been a key theme, with the introduction of the OECD’s Crypto Asset Tax Reporting Framework, which is now live in many jurisdictions. This year’s report, with information updated as of 1 October 2025, explores developments across jurisdictions, offering insights into all aspects of crypto-assets. The editorial team would like to thank the EMEA Tax, Legal and Workforce Knowledge Management team and each of our contributing network firms for their support in sharing the latest updatesin their territories. The market and regulations on tax and crypto are fast moving and constantly in motion. As you navigate your compliance obligations and tax affairs, please reach out to the specialists in the relevant jurisdictions for the latest information. We hope this report serves as a useful reference. PwC PwC Annual Global Crypto Tax Report 2026 | Crypto Asset Reporting Framework 5 Worldwide crypto tax summaries (reviewed as of 1 October 2025) PwC PwC Annual Global Crypto Tax Report 2026 | Worldwide crypto tax summaries 6 List of jurisdictions | Angola | Denmark | Kenya | Nigeria | Spain | | --- | --- | --- | --- | --- | | Armenia | Estonia | Korea | Norway | Sweden | | Australia | Finland | Kosovo | Oman | Switzerland | | Austria | Germany | Latvia | Panama | Taiwan | | Belgium | Gibraltar | Liechtenstein | Philippines | Thailand | | Bulgaria | Hong Kong | Lithuania | Portugal | Turkey | | Cabo Verde | Hungary | Luxembourg | Qatar | Ukraine | | Canada | Iceland | Malaysia | Saudi Arabia | United Arab Emirates | | Chile | India | Malta | Singapore | United Kingdom | | Croatia | Ireland | Mauritius | Slovakia | United States | | Cyprus | Italy | Netherlands | Slovenia | | Czech Republic Japan New Zealand South Africa PwC PwC Annual Global Crypto Tax Report 2026 | Worldwide crypto tax summaries 7 Angola (1 of 2) Direct Tax Question Response | 1. Is there tax authority guidance or direct tax law on cryptocurrency? | No. In March 2024, Angola’s Presidente of the Republic enacted a law to regulate crypto-asset mining activities, aiming to prohibit miners other than the Angolan National Bank (“BNA”) to operate in Angola. However, no guidance has been issued on the taxation of crypto assets. | | --- | --- | | 2. If “yes”, what is the sc

FAQs

What is the purpose of the PwC Annual Global Crypto Tax Report 2026?

It provides insights into developments across jurisdictions and offers a reference on how crypto-assets are addressed in tax frameworks and regulations.

Which tax reporting framework is highlighted in the opening statement?

The OECD’s Crypto Asset Tax Reporting Framework is emphasized as being live in many jurisdictions.

How is the worldwide coverage organized in the report?

It lists jurisdictions and presents summaries in question-and-response format, including sections for direct tax and indirect tax for each jurisdiction.

Sep 19, 2026

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