PwC Global Crypto Tax Report 2026

February 2026

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 updates in 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.

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Peter Brewin

Partner, PwC Hong Kong

Tel: +[852] 2289 3650

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