Crypto Tax Deadlines by Country 2026/2027 – Compare Filing Dates Worldwide

Crypto is a CGT asset in Australia. Hold over 12 months for the 50% CGT discount, then your marginal rate up to 45%. Tax year ends June 30; lodge by October 31.

Tax year

Jul 1 – Jun 30 (financial year; e.g. FY 2025-26 = July 1, 2025 – June 30, 2026)

Filing deadline

October 31 after the end of the tax year when self-lodging via myTax. If the date falls on a weekend it moves to the next working day (FY 2025-26: October 31, 2026 is a Saturday → Monday, November 2, 2026).

Extended deadline

May 15 — Register with a registered tax agent BEFORE October 31 and you usually have until May 15 of the following year (the exact date depends on the agent's lodgment program).

Holding period

> 12 months → 50% CGT discount for Australian-resident individuals (halves the taxable gain; it is not a full exemption).

Tax-free allowance

10,000 AUD — Personal-use asset exception (s 118-10(3) ITAA 1997): the capital gain is disregarded if the acquisition cost was ≤ A$10,000 AND the crypto was demonstrably held/used mainly for immediate personal consumption. The ATO reads this very narrowly – coins held as an investment NEVER qualify.

Taxation

0–45% income tax (+ 2% Medicare levy) on the taxable capital gain; after the 50% CGT discount, approx. 0–23.5% effective

Tax authority

Australian Taxation Office (ATO)

Crypto is investment income in Austria: flat 27.5%, no holding period. Legacy holdings bought before Mar 1, 2021 stay tax-free. File by June 30 via FinanzOnline.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

June 30 of the following year when filed electronically via FinanzOnline; April 30 on paper (§ 134 Abs. 1 BAO).

Extended deadline

March 31 — Represented by a tax adviser under the Quotenregelung (§ 134a BAO), usually until March 31 of the second following year. Individual extensions on request are possible on top of that.

Taxation

27.5% special tax rate (KESt); option for standard progressive taxation at 0–55% where that is more favourable

Tax authority

Federal Ministry of Finance (BMF Austria)

From Jan 1, 2026 Belgium taxes crypto gains at 10% above a €10,000 annual exemption; pre-2026 holdings get a step-up to their Dec 31, 2025 value. Speculative trading: 33%.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

Online via Tax-on-web, usually mid-July of the following year (assessment year 2026: July 15, 2026); paper returns earlier, June 30. The FPS Finance sets the dates each year.

Extended deadline

October 16 — For returns with 'specific income' (profits of the self-employed, company directors' remuneration, foreign professional income, certain miscellaneous income): mid-October (assessment year 2026: October 16, 2026).

Tax-free allowance

10,000 EUR — Annual allowance of €10,000 (indexed) on realised gains from financial assets. If it is not used up it increases by up to €1,000 a year, to a maximum of €15,000. The allowance is only granted if the gains are declared in the tax return.

Taxation

10% as a rule (normal management of private assets) / 33% for speculative trading (miscellaneous income, no allowance) / 25–50% + municipal surcharge for professional activity

Tax authority

FOD Financiën / SPF Finances

Brazil taxes crypto gains at 15–22.5%, but only once monthly sales exceed R$35,000. Tax is paid monthly via DARF; the annual return is due at the end of May.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

The Receita Federal resets the date every year – in recent years always the last working day of May. 2026 filing period (for 2025): March 23 to May 29, 2026. Tax on crypto gains, however, is already due MONTHLY: by DARF by the last working day of the following month (GCAP program).

Tax-free allowance

35,000 BRL — Monthly exemption limit: gains stay tax-free if total SALE PROCEEDS from crypto in a calendar month do not exceed R$35,000 (not the gain!). MP 1.303/2025, which was to scrap this threshold and introduce a 17.5% rate, lapsed in October 2025 without being converted into law – the old rules still apply.

Taxation

Progressive by size of gain: 15% (up to R$5 million), 17.5% (R$5–10 million), 20% (R$10–30 million), 22.5% (above R$30 million). Certain foreign structures are taxed at 15% under Lei 14.754/2023.

Tax authority

Receita Federal do Brasil (RFB)

Canada treats crypto as a commodity: only 50% of the gain is taxable at your combined federal/provincial rate. File by April 30; self-employed by June 15.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

April 30 of the following year (T1 General). If the date falls on a weekend, the next working day applies. For tax year 2026: Friday, April 30, 2027.

Extended deadline

June 15 — Self-employed people and their spouses/common-law partners have until June 15 to file – but the tax payment is still due on April 30.

Taxation

Capital gains: 50% inclusion rate × combined marginal rate (federal + provincial, up to approx. 54%) → approx. 0–27% effective. The planned increase of the inclusion rate to 66.67% was definitively scrapped on March 21, 2025.

Tax authority

Canada Revenue Agency (CRA) / Agence du revenu du Canada

Crypto gains fall under the flat tax – 31.4% since Jan 1, 2026, up from 30%. Crypto-to-crypto swaps are not taxed; €305 annual disposal threshold. Deadline staggered by département (May/June).

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

NOTE: staggered by département, and the DGFiP resets the dates every year (± a few days). 2026 filing period for 2025 income: paper May 19; online zone 1 (dép. 01–19 + non-residents) May 21, zone 2 (2A–54) May 28, zone 3 (55–976) June 4. The date shown here is the LATEST online deadline (zone 3).

Tax-free allowance

305 EUR — The year's gain stays tax-free if the total of all DISPOSALS (sale proceeds, not gains) in the calendar year does not exceed €305 (Art. 150 VH bis CGI).

Taxation

31.4% flat tax / PFU since January 1, 2026 (12.8% income tax + 18.6% social levies; CSG raised from 9.2% to 10.6% by the LFSS 2026, Law No. 2025-1403 of December 30, 2025). Previously 30%. The progressive scale (barème, 0–45% + 18.6%) can be elected instead.

Tax authority

Direction générale des Finances publiques (DGFiP)

Crypto is a private disposal: tax-free after a 1-year holding period, otherwise your personal rate up to 45%. €1,000 annual exemption limit. File by July 31 of the following year.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

July 31 of the following year (§ 149 Abs. 2 AO). If the date falls on a Saturday, Sunday or public holiday it moves to the next working day (§ 108 Abs. 3 AO). For tax year 2026: July 31, 2027 is a Saturday → the deadline ends Monday, August 2, 2027.

Extended deadline

February 28 — Prepared by a tax adviser or a Lohnsteuerhilfeverein: automatically extended to the last day of February of the second following year (§ 149 Abs. 3 AO) – no application needed. For tax year 2026: February 29, 2028 (leap year).

Holding period

1 year (12 months) – after that the disposal gain is entirely tax-free. The extension to 10 years for staking/lending once under discussion is definitively off the table per the BMF letter of March 6, 2025.

Tax-free allowance

1,000 EUR — Exemption limit for private disposal transactions per calendar year (§ 23 Abs. 3 S. 5 EStG), since assessment period 2024 (previously €600). A true exemption limit: exceed it by even €1 and the entire gain is taxable.

Taxation

0–45% personal income tax rate (+ 5.5% solidarity surcharge on the income tax where applicable, + 8–9% church tax)

Tax authority

Federal Ministry of Finance (BMF) / local tax offices

India taxes crypto at a flat 30% plus 4% cess, with no allowance and no loss offset, plus 1% TDS per transaction. Tax year runs April 1 – March 31; file by July 31.

Tax year

Apr 1 – Mar 31 (financial year); assessed in the following Assessment Year

Filing deadline

July 31 after the end of the financial year for taxpayers not subject to audit (ITR-1 / ITR-2). For ITR-3 / ITR-4 without an audit, the Income Tax portal shows August 31 for AY 2026-27. The deadline has been extended several times in recent years by CBDT order.

Extended deadline

October 31 — October 31 for taxpayers subject to audit (November 30 in transfer pricing cases). A belated return is possible until December 31 for a fee.

Taxation

30% flat tax + 4% Health & Education Cess (+ surcharge where applicable) → at least 31.2% effective. Plus 1% TDS under Sec. 194S on transactions above the thresholds (₹50,000 or ₹10,000 per year). No deductions other than the acquisition cost, no loss offset and no loss carry-forward.

Tax authority

Income Tax Department / Central Board of Direct Taxes (CBDT)

Ireland charges 33% CGT on crypto gains above the €1,270 annual exemption. Note: CGT is payable by December 15, while the return is due the following October 31.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

Pay & File: Form 11 (or CG1 for non-chargeable persons) by October 31 of the following year, together with payment of the balance due and the preliminary tax.

Extended deadline

November 15 — Do BOTH – file AND pay – through the Revenue Online Service (ROS) and you get an annual extension to mid-November (Revenue announces the exact date each year; 2026, for example: Wednesday, November 18, 2026). Do only one of the two through ROS and October 31 applies.

Tax-free allowance

1,270 EUR — Annual personal CGT exemption. Not transferable between spouses and not carried forward to later years.

Taxation

33% Capital Gains Tax; income tax on mining/staking 20% / 40% plus USC and PRSI (up to approx. 52% effective)

Tax authority

Revenue Commissioners

Italy raises its crypto tax from 26% to 33% on Jan 1, 2026, and the €2,000 exemption threshold was scrapped in 2025. File the Redditi PF return by October 31.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

Modello Redditi Persone Fisiche, filed electronically by October 31 of the following year (the date shifts if it falls on a weekend – 2026: October 31 is a Saturday → Monday, November 2, 2026). The simplified Modello 730 closes earlier, on September 30.

Taxation

33% substitute tax on gains realised from January 1, 2026 (previously 26%; the increase was enacted in the Legge di Bilancio 2025). Exception under the Legge di Bilancio 2026: euro-denominated e-money tokens (EMTs under MiCAR) stay at 26%. Plus imposta di bollo / imposta sul valore delle cripto-attività of 2‰ per year on the holding.

Tax authority

Agenzia delle Entrate

In 2026 Japan still taxes crypto as miscellaneous income at up to roughly 55%. The approved switch to a separate 20.315% rate is expected only from 2028. File by March 15.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

Kakutei Shinkoku (確定申告): filed from February 16 to March 15 of the following year. If March 15 falls on a weekend or a public holiday, the deadline moves to the next working day.

Tax-free allowance

200,000 JPY — Employees with a single employer and other side income (including crypto) of no more than ¥200,000 a year in total do not have to file a national income tax return. Local inhabitant tax must still be reported; the relief does not apply to the self-employed.

Taxation

5–45% national income tax (progressive) + 2.1% special reconstruction surtax on the income tax + approx. 10% inhabitant tax → up to approx. 55% effective

Tax authority

National Tax Agency (国税庁, NTA)

The Netherlands taxes a deemed return on your January 1 crypto holdings, not realised gains (Box 3): 6% deemed yield × 36% tax. €59,357 allowance. File by May 1.

Tax year

Jan 1 – Dec 31 (calendar year); the Box 3 reference date is January 1

Filing deadline

May 1 of the following year. File by May 1 and the Belastingdienst usually issues the assessment before July 1.

Extended deadline

September 1 — Deferral (uitstel) on request, usually to September 1; through a tax adviser under the Beconregeling considerably longer (up to a year).

Tax-free allowance

59,357 EUR — Heffingsvrij vermogen 2026: €59,357 per person, or €118,714 for tax partners. Only assets above that are covered by Box 3.

Taxation

36% on the notional return. The 2026 forfait for overige bezittingen (including crypto) is 6.00% → an effective wealth charge of approx. 2.16% per year above the allowance. Under the tegenbewijsregeling a lower actual return can be evidenced.

Tax authority

Belastingdienst

Poland taxes crypto gains at a flat 19% with no allowance. Crypto-to-crypto swaps are not taxed and costs carry forward indefinitely. File PIT-38 by April 30.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

PIT-38 from February 15 to April 30 of the following year. If April 30 falls on a weekend or a public holiday, the deadline moves to the next working day.

Taxation

19% flat tax from the first złoty of gain – no progression, no allowance, no offset against other types of income. Unused acquisition costs carry forward to later years indefinitely.

Tax authority

Krajowa Administracja Skarbowa / Ministerstwo Finansów

Since 2023 Portugal taxes crypto: 28% if held under 365 days, tax-free from 365 days (still reportable). File the IRS return between April 1 and June 30.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

Modelo 3 filed electronically from April 1 to June 30 of the following year. Any balance owed is due by August 31.

Holding period

≥ 365 days → category G disposal gains are tax-free (reporting in Anexo G1 remains mandatory). Does NOT apply to crypto assets that qualify as securities, on exit from the country, or to category B.

Taxation

0% for a holding period ≥ 365 days; otherwise a 28% special rate (categories G and E), with the option of englobamento at the progressive scale of 13.25–48% (+ up to 5% solidarity surcharge). Category B follows the rules for the self-employed. Plus 10% Imposto do Selo on gratuitous transfers with a Portuguese connection.

Tax authority

Autoridade Tributária e Aduaneira (AT)

Singapore has no capital gains tax, so private crypto gains are untaxed. Only trading that qualifies as a business is taxed, at up to 24% income tax. E-file by April 18.

Tax year

Jan 1 – Dec 31 (basis period); assessed in the following Year of Assessment

Filing deadline

April 18 of the following year for e-filing via the myTax Portal; April 15 on paper. The portal usually opens on March 1.

Taxation

0% on private capital gains; 0–24% progressive income tax if the trading counts as a trade (companies 17%)

Tax authority

Inland Revenue Authority of Singapore (IRAS)

Crypto gains go in the savings tax base at 19–30%, with no allowance. Renta filing period runs April to June 30. Foreign holdings above €50,000 need Modelo 721 by March 31.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

The Renta filing period (Modelo 100) usually runs from early April to June 30 of the following year – 2026 period for 2025: April 3 to June 30, 2026. If you pay by direct debit the deadline ends a few days earlier (around June 25).

Taxation

Savings base, tiered: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000, 30% above that. Regional variations are possible (Basque Country, Navarre).

Tax authority

Agencia Estatal de Administración Tributaria (AEAT)

Sweden taxes crypto gains as capital income at 30%, with no allowance. Losses are only 70% deductible and cost basis uses the average method. File by May 2 (form K4).

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

May 2 of the following year (Inkomstdeklaration 1). If the date falls on a weekend it moves to the next working day (2026: Monday, May 4). Anstånd (deferral) is available on request.

Taxation

30% on capital gains. Losses on 'övriga tillgångar' (including crypto) are only 70% deductible against other capital gains.

Tax authority

Skatteverket

Private capital gains on crypto are tax-free in Switzerland, but holdings count towards cantonal wealth tax. Mining/staking is income. Filing deadline varies by canton, usually March 31.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

SET BY CANTON – there is no single federal date. In most cantons March 31 of the following year (e.g. Zurich). Individual cantons differ (e.g. Bern is normally later). Please check your canton.

Extended deadline

An extension is available in every canton on request, but the final dates differ widely by canton (Zurich, for example: at the latest November 30 of the following year). There is no single date.

Taxation

0% on private capital gains; wealth tax approx. 0.1–1% per year depending on canton/municipality; income from mining/staking/professional trading at 0–approx. 45% (federal + cantonal + municipal)

Tax authority

Swiss Federal Tax Administration (FTA) + cantonal tax administrations

Crypto is subject to Capital Gains Tax: 18% or 24% above the £3,000 annual exempt amount. The tax year runs April 6 to April 5; file online by the following January 31.

Tax year

Apr 6 – Apr 5 (tax year 2026/27: April 6, 2026 – April 5, 2027)

Filing deadline

Online Self Assessment by January 31 after the end of the tax year – for 2026/27 that is January 31, 2028. The tax is due on the same date. Paper returns are due earlier, by October 31, 2027.

Tax-free allowance

3,000 GBP — CGT annual exempt amount for 2026/27. It applies per person to ALL capital gains together, not per asset class, and cannot be carried forward. You must also report if total disposals exceed £50,000.

Taxation

CGT 18% (within the basic rate band) / 24% (higher & additional rate) – rates in force since October 30, 2024; Income Tax on mining/staking 20 / 40 / 45% (Scotland differs)

Tax authority

HM Revenue & Customs (HMRC)

The IRS treats crypto as property: every sale or swap is a capital gains event. Held over a year: 0/15/20%, otherwise up to 37%. File by April 15, extension to October 15.

Tax year

Jan 1 – Dec 31 (calendar year)

Filing deadline

April 15 of the following year (Form 1040). If the date falls on a weekend or on Emancipation Day in Washington D.C., it moves to the next working day. For tax year 2026: Thursday, April 15, 2027.

Extended deadline

October 15 — Automatic 6-month extension to October 15 if requested (Form 4868) before April 15. This extends ONLY the filing – the tax payment is still due on April 15.

Holding period

> 1 year → the lower long-term capital gains rates (0 / 15 / 20%); ≤ 1 year → your full ordinary income tax rate. There is NO complete tax exemption once a period has elapsed.

Taxation

Short-term 10–37% (federal income tax); long-term 0 / 15 / 20%; plus 3.8% Net Investment Income Tax where applicable; plus state income tax of 0–13.3% depending on the state

Tax authority

Internal Revenue Service (IRS)