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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. 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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.  \nThis 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.  \nThe 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.  \nPwC PwC Annual Global Crypto Tax Report 2026 | Crypto Asset Reporting Framework 5  \nWorldwide crypto tax summaries (reviewed as of 1 October 2025)  \nPwC PwC Annual Global Crypto Tax Report 2026 | Worldwide crypto tax summaries 6  \nList of jurisdictions  \n\n| Angola | Denmark | Kenya | Nigeria | Spain |\n| --- | --- | --- | --- | --- |\n| Armenia | Estonia | Korea | Norway | Sweden |\n| Australia | Finland | Kosovo | Oman | Switzerland |\n| Austria | Germany | Latvia | Panama | Taiwan |\n| Belgium | Gibraltar | Liechtenstein | Philippines | Thailand |\n| Bulgaria | Hong Kong | Lithuania | Portugal | Turkey |\n| Cabo Verde | Hungary | Luxembourg | Qatar | Ukraine |\n| Canada | Iceland | Malaysia | Saudi Arabia | United Arab Emirates |\n| Chile | India | Malta | Singapore | United Kingdom |\n| Croatia | Ireland | Mauritius | Slovakia | United States |\n| Cyprus | Italy | Netherlands | Slovenia |  |\n\nCzech Republic Japan New Zealand South Africa  \nPwC PwC Annual Global Crypto Tax Report 2026 | Worldwide crypto tax summaries 7  \nAngola (1 of 2)  \nDirect Tax  \nQuestion  \nResponse  \n\n| 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. |\n| --- | --- |\n| 2. If “yes”, what is the sc","cbCaihJMtJskLlRF","https://ap.wps.com/l/cbCaihJMtJskLlRF","pdf",3560631,291,"English","# Key Contributors / Opening Statement\n## Key contributors\n# Worldwide crypto tax summaries (reviewed as of 1 October 2025)\n## List of jurisdictions\n## Angola (1 of 2)\n### Direct Tax\n## Angola (2 of 2)\n### Indirect Tax","[{\"question\":\"What is the purpose of the PwC Annual Global Crypto Tax Report 2026?\",\"answer\":\"It provides insights into developments across jurisdictions and offers a reference on how crypto-assets are addressed in tax frameworks and regulations.\"},{\"question\":\"Which tax reporting framework is highlighted in the opening statement?\",\"answer\":\"The OECD’s Crypto Asset Tax Reporting Framework is emphasized as being live in many jurisdictions.\"},{\"question\":\"How is the worldwide coverage organized in the report?\",\"answer\":\"It lists jurisdictions and presents summaries in question-and-response format, including sections for direct tax and indirect tax for each jurisdiction.\"}]","PwC Annual Global Crypto Tax Report 2026 - Opening Statement - Key Contributors | PDF",102]