United States
Short-term gains taxed as ordinary income (up to 37%+3.8% NIIT). Long-term gains (held >1 year) at 0-20%+3.8% NIIT. State taxes additional. Expanding reporting requirements. Worldwide taxation for US citizens.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
United States has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
Taxable as ordinary income when received
Mining
Taxable as ordinary income when received; self-employment tax may apply
DeFi
Complex: each interaction may be a taxable event
NFTs
Up to 28% (collectibles rate) for long-term; ordinary income for short-term
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
Holding period benefit available
Hold >1 year: 0%, 15%, or 20% LT rate (based on income). Under 1 year: ordinary income rates (10-37%).
Regulation & Residency
Regulatory Body
IRS (tax); SEC, CFTC (regulation); FinCEN (reporting)
Residency Requirement
N/A (US taxes worldwide income of citizens/residents regardless of location)
Reporting Requirements
Form 8949, Schedule D; 1099-DA coming; CARF-style reporting by ~2029; FBAR for foreign exchange accounts
Citizenship & Residency Path
EB-5 investor visa ($800K+); citizenship after 5 years PR
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →US citizens/residents taxed on worldwide income regardless of where they live
- →3.8% Net Investment Income Tax (NIIT) for high earners
- →State taxes additional: 0% (TX, FL, WY) to 13.3% (CA)
- →Every crypto-to-crypto swap is a taxable event
- →Wash sale rules being extended to crypto
- →1099-DA reporting from exchanges coming soon
- →CARF-style reporting pushed to ~2029
Living & Lifestyle
Cost of Living
Varies greatly by state/city
Banking Access
Excellent
Quality of Life
High
Lifestyle Scores