CRYPTORESTRICTIONS

Sources: page 6

Every status on this site cites its sources. This register lists all 2078 sources referenced by the current dataset, grouped by priority tier. See the methodology for how tiers are used.

Regulators

sfc.hk ↗
vara.ae ↗
vara.ae ↗
vara.ae ↗

Government & legislation

Circular L.I.R. 14/5 - 99/3 - 99bis/3 of 26 July 2018: virtual currenciesAdministration des contributions directes · Last checked 19 Oct 2026
impotsdirects.public.lu ↗
Income tax tariff for individuals (updated 17 January 2025)Administration des contributions directes · Last checked 19 Oct 2026
impotsdirects.public.lu ↗
Budget 2026: lighter rate for euro crypto-assets (12 February 2026)Agenzia delle Entrate (Fisco Oggi) · Last checked 17 Oct 2026
fiscooggi.it ↗
Crypto-assets, nine FAQs on DAC8 reporting (29 July 2026)Agenzia delle Entrate (Fisco Oggi) · Last checked 17 Oct 2026
fiscooggi.it ↗
law.alaska.gov ↗
Tax Division: Alaska has no individual income taxAlaska Department of Revenue · Last checked 19 Oct 2026
tax.alaska.gov ↗
Tax Division: no state sales tax, some local sales taxesAlaska Department of Revenue · Last checked 19 Oct 2026
tax.alaska.gov ↗
SB 249: virtual currency kiosks (Chapter 50 SLA 26)Alaska Legislature · Last checked 19 Oct 2026
akleg.gov ↗
akleg.gov ↗
What is Alabama’s individual income tax rate?Alabama Department of Revenue · Last checked 20 Oct 2026
revenue.alabama.gov ↗
HB215 (2017): Alabama Monetary Transmission Act, enrolled textAlabama Legislature · Last checked 20 Oct 2026
alison.legislature.state.al.us ↗
alison.legislature.state.al.us ↗
HB303 (2026): Cryptocurrency Kiosk Fraud Prevention Act, enrolled textAlabama Legislature · Last checked 20 Oct 2026
alison.legislature.state.al.us ↗
amf-france.org ↗
amf-france.org ↗
anj.fr ↗
anj.fr ↗
anj.fr ↗
aph.gov.au ↗
aph.gov.au ↗
CIRS article 10: capital gains (Portal das Finanças)Autoridade Tributária e Aduaneira · Last checked 18 Oct 2026
info.portaldasfinancas.gov.pt ↗
CIRS article 72: special tax rates (Portal das Finanças)Autoridade Tributária e Aduaneira · Last checked 18 Oct 2026
info.portaldasfinancas.gov.pt ↗
AT leaflet: Criptoativos, conceito fiscal e tributação (December 2025)Autoridade Tributária e Aduaneira · Last checked 18 Oct 2026
info.portaldasfinancas.gov.pt ↗
CGT discount (29 June 2026)ATO · Last checked 17 Oct 2026
ato.gov.au ↗
ato.gov.au ↗
ato.gov.au ↗
Keeping crypto records (22 June 2026)ATO · Last checked 17 Oct 2026
ato.gov.au ↗
Staking rewards and airdrops (19 August 2026)ATO · Last checked 17 Oct 2026
ato.gov.au ↗
ato.gov.au ↗
What are crypto assets? (19 August 2026)ATO · Last checked 17 Oct 2026
ato.gov.au ↗
Cryptocurrency ATM scam alert and new fraud complaint form (2 February 2026)Arizona Attorney General · Last checked 19 Oct 2026
azag.gov ↗
35 crypto ATM scam victims recover full refunds (12 August 2026)Arizona Attorney General · Last checked 19 Oct 2026
azag.gov ↗
Arizona Form 140: 2025 resident personal income tax bookletArizona Department of Revenue · Last checked 19 Oct 2026
azdor.gov ↗
azleg.gov ↗
A.R.S. 6-1236: cryptocurrency kiosks, daily limits and refundsArizona Legislature · Last checked 19 Oct 2026
azleg.gov ↗
azleg.gov ↗
HB 2387 (2025), Chapter 171: cryptocurrency kiosksArizona Legislature · Last checked 19 Oct 2026
azleg.gov ↗
azleg.gov ↗
azleg.gov ↗
azleg.gov ↗
bdlaws.minlaw.gov.bd ↗
ejustice.just.fgov.be ↗
Tax treatment of crypto-assets (page updated 1 January 2026)Austrian Federal Ministry of Finance (BMF) · Last checked 18 Oct 2026
bmf.gv.at ↗
bundestag.de ↗
BZSt: DAC8 and KStTG, legal basisBZSt · Last checked 17 Oct 2026
bzst.de ↗
oag.ca.gov ↗
oag.ca.gov ↗
storage.courtlistener.com ↗
KalshiEX, LLC v. Flaherty, No. 25-1922US Court of Appeals, Third Circuit · Last checked 28 Sep 2026
www2.ca3.uscourts.gov ↗
Clarke v. CFTC, No. 22-51124 (21 July 2023)US Court of Appeals for the Fifth Circuit · Last checked 29 Sep 2026
ca5.uscourts.gov ↗
KalshiEX LLC v. Schuler; KalshiEX LLC v. Orgel, Nos. 26-3196/5235 (26a0272p.06)US Court of Appeals, Sixth Circuit · Last checked 28 Sep 2026
opn.ca6.uscourts.gov ↗
KalshiEX LLC v. Schuler and KalshiEX LLC v. Orgel, Nos. 26-3196 and 26-5235 (25 September 2026)U.S. Court of Appeals for the Sixth Circuit · Last checked 20 Oct 2026
opn.ca6.uscourts.gov ↗
Blue Lake Rancheria v. Kalshi Inc., No. 25-7504US Court of Appeals, Ninth Circuit · Last checked 28 Sep 2026
cdn.ca9.uscourts.gov ↗
KalshiEX, LLC v. Assad, No. 25-7516US Court of Appeals, Ninth Circuit · Last checked 28 Sep 2026
cdn.ca9.uscourts.gov ↗
oag.ca.gov ↗
oag.ca.gov ↗
oag.ca.gov ↗
SB 1208 signed: return of stolen digital assets to victims (2 October 2026)California Attorney General · Last checked 19 Oct 2026
oag.ca.gov ↗
Veto message for AB 2269 (23 September 2022)Governor of California · Last checked 19 Oct 2026
gov.ca.gov ↗
gov.ca.gov ↗
Governor Newsom signs blockchain executive order (4 May 2022)Governor of California · Last checked 19 Oct 2026
gov.ca.gov ↗
camara.leg.br ↗
PL 4.501/2024 (strategic bitcoin reserve): statusCâmara dos Deputados · Last checked 17 Oct 2026
dadosabertos.camara.leg.br ↗
camara.gov.co ↗
cftc.gov ↗
KalshiEX LLC v. Johnson, No. 2:26-cv-01715US District Court, District of Arizona (CourtListener) · Last checked 19 Oct 2026
courtlistener.com ↗
bcn.cl ↗
senado.cl ↗
senado.cl ↗
United States v. Arizona, No. 2:26-cv-02246 (CFTC suit, consolidated with Kalshi's case)US District Court, District of Arizona (CourtListener) · Last checked 19 Oct 2026
courtlistener.com ↗
Individual Income Tax Law of the PRC, 2018 amendment (Article 3 on rates)National People's Congress · Last checked 18 Oct 2026
xuancheng.gov.cn ↗
ndrc.gov.cn ↗
gov.cn ↗
Announcement 2020 No. 3 on declaring overseas incomeMinistry of Finance and State Taxation Administration · Last checked 18 Oct 2026
gov.cn ↗
Criminal Law Article 303: gambling and running a gambling establishmentSupreme People's Court · Last checked 18 Oct 2026
court.gov.cn ↗
Coinbase Global Form 10-K for 2025 (filed 12 February 2026)Coinbase (SEC filing) · Last checked 17 Oct 2026
sec.gov ↗
Coinbase Form 10-Q for the quarter ended 30 June 2026Coinbase Global, Inc. · Last checked 29 Sep 2026
sec.gov ↗
sec.gov ↗
congress.gov ↗
H.R. 3633, Digital Asset Market Clarity Act: bill status record (actions and recorded votes)Congress.gov, via GovInfo bulk data · Last checked 02 Nov 2026
govinfo.gov ↗
consultant.ru ↗
12 U.S.C. 5903: Requirements for issuing payment stablecoins (reserves, interest and yield)Legal Information Institute (US Code) · Last checked 10 Oct 2026
law.cornell.edu ↗
courtlistener.com ↗
QCX LLC (Polymarket US) v. Campbell, No. 1:26-cv-10651D. Mass. (CourtListener) · Last checked 19 Oct 2026
courtlistener.com ↗
Robinhood Derivatives, LLC v. Campbell, No. 1:25-cv-12578D. Mass. (CourtListener) · Last checked 19 Oct 2026
courtlistener.com ↗
Underdog Exchange DCM, Inc. v. Campbell, No. 1:26-cv-14098D. Mass. (CourtListener) · Last checked 19 Oct 2026
courtlistener.com ↗
hacienda.go.cr ↗
DGT slides: taxes on income, capital gains and losses (3 November 2023)Ministerio de Hacienda · Last checked 07 Nov 2026
hacienda.go.cr ↗
Licence verification: Foris DAX, Inc. (Crypto.com), money transmitter (16 October 2025)New Jersey Department of Banking and Insurance · Last checked 19 Oct 2026
crypto.com ↗
zakonyprolidi.cz ↗
District of Columbia v. Athena Bitcoin, Inc.: complaint, DC Superior Court (September 2025)DC Office of the Attorney General · Last checked 20 Oct 2026
oag.dc.gov ↗
Attorney General Schwalb sues crypto ATM operator Athena Bitcoin (8 September 2025)DC Office of the Attorney General · Last checked 20 Oct 2026
oag.dc.gov ↗
DC individual and fiduciary income tax ratesDC Office of Tax and Revenue · Last checked 20 Oct 2026
otr.cfo.dc.gov ↗
docs.pr.gov ↗
delcode.delaware.gov ↗
Investor Protection Unit grills pig-butchering scammers (28 September 2022)Delaware Department of Justice · Last checked 20 Oct 2026
news.delaware.gov ↗
Investor Protection Unit puts pig butchers on ice again (18 September 2023)Delaware Department of Justice · Last checked 20 Oct 2026
news.delaware.gov ↗
PIT-RES instructions, tax year 2025Delaware Division of Revenue · Last checked 20 Oct 2026
revenuefiles.delaware.gov ↗
2025 state income tax table and scheduleDelaware Division of Revenue · Last checked 20 Oct 2026
revenuefiles.delaware.gov ↗
Gov. Meyer signs banking modernization package (7 July 2026)Governor of Delaware · Last checked 20 Oct 2026
news.delaware.gov ↗
legis.delaware.gov ↗
DJP: Crypto-Asset Reporting Framework (CARF)Directorate General of Taxes (DJP) · Last checked 17 Oct 2026
pajak.go.id ↗
pajak.go.id ↗
DJP: PMK 50/2025, a new chapter in taxing crypto assets (31 July 2025)Directorate General of Taxes (DJP) · Last checked 17 Oct 2026
pajak.go.id ↗
KalshiEX LLC v. Flaherty, No. 1:25-cv-02152US District Court, New Jersey (CourtListener) · Last checked 19 Oct 2026
courtlistener.com ↗
Resolución Miscelánea Fiscal para 2026 (28 December 2025)Diario Oficial de la Federación · Last checked 17 Oct 2026
dof.gob.mx ↗
justice.gov ↗
justice.gov ↗
joradp.dz ↗
enlargement.ec.europa.eu ↗
ecfr.gov ↗
courtlistener.com ↗
18th package of sanctions against Russia (18 July 2025)Council of the EU · Last checked 10 Oct 2026
consilium.europa.eu ↗
consilium.europa.eu ↗
eur-lex.europa.eu ↗
Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA)European Union · Last checked 30 Aug 2026
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
eur-lex.europa.eu ↗
fbi.gov ↗
FBI PSA: North Korea responsible for $1.5 billion Bybit hack (26 Feb 2025)Federal Bureau of Investigation · Last checked 16 Oct 2026
ic3.gov ↗
fca.org.uk ↗
federalreserve.gov ↗
flsenate.gov ↗
Corporate income tax: 5.5% rate and $50,000 exemptionFlorida Department of Revenue · Last checked 20 Oct 2026
floridarevenue.com ↗
FGCC news releases 2025 to 2026Florida Gaming Control Commission · Last checked 20 Oct 2026
flgaming.gov ↗
flsenate.gov ↗
flsenate.gov ↗
flsenate.gov ↗
flsenate.gov ↗
Keohohou v. North American Derivatives Exchange (Crypto.com), No. 1:26-cv-20996: complaintSouthern District of Florida (court record) · Last checked 20 Oct 2026
storage.courtlistener.com ↗
flsenate.gov ↗
leg.state.fl.us ↗
Florida Statutes s. 560.104: exemptions from money services licensingFlorida Legislature · Last checked 20 Oct 2026
leg.state.fl.us ↗
nalog.gov.ru ↗
govinfo.gov ↗
govinfo.gov ↗
govinfo.gov ↗
govinfo.gov ↗
Income tax rate for individuals for the 2025 tax periodFinancial Administration of the Slovak Republic · Last checked 19 Oct 2026
podpora.financnasprava.sk ↗
Income tax rate for individuals for the 2026 tax periodFinancial Administration of the Slovak Republic · Last checked 19 Oct 2026
podpora.financnasprava.sk ↗
Taxation of crypto-currencies (virtual currency questions and answers)Financial Administration of the Slovak Republic · Last checked 19 Oct 2026
podpora.financnasprava.sk ↗
2025 California tax rate schedulesCalifornia Franchise Tax Board · Last checked 19 Oct 2026
ftb.ca.gov ↗
Capital gains and lossesCalifornia Franchise Tax Board · Last checked 19 Oct 2026
ftb.ca.gov ↗
sos.ga.gov ↗
GFŘ information on the income tax treatment of cryptocurrencies (31 March 2022)Financial Administration (Czechia) · Last checked 19 Oct 2026
financnisprava.gov.cz ↗
Current information on the implementation of DAC8 (17 December 2025)Financial Administration (Czechia) · Last checked 19 Oct 2026
financnisprava.gov.cz ↗
Personal income tax return: general information and deadlinesFinancial Administration (Czechia) · Last checked 19 Oct 2026
financnisprava.gov.cz ↗
financnisprava.gov.cz ↗
gluecksspiel-behoerde.de ↗
gluecksspiel-behoerde.de ↗
GENIUS Act, Public Law 119-27 (approved 18 July 2025)U.S. Government Publishing Office · Last checked 10 Oct 2026
govinfo.gov ↗
H.R. 3633 (Engrossed in House), Digital Asset Market Clarity Act of 2025U.S. Government Publishing Office · Last checked 02 Nov 2026
govinfo.gov ↗
govinfo.gov ↗
GOV.UK: New UK sanctions hit the money, oil and supply chains fuelling Russia's war (8 October 2026)UK Foreign, Commonwealth and Development Office · Last checked 09 Oct 2026
gov.uk ↗
gov.uk ↗
data.capitol.hawaii.gov ↗
Form N-11 errata: tax on capital gains worksheet (updated 22 April 2026)Hawaii Department of Taxation · Last checked 20 Oct 2026
tax.hawaii.gov ↗
tax.hawaii.gov ↗
info.gov.hk ↗
info.gov.hk ↗
Cap. 656 Stablecoins Ordinance (sections 5, 8 and 9)Hong Kong e-Legislation · Last checked 10 Oct 2026
elegislation.gov.hk ↗
Act amending the Act on administrative cooperation in the field of taxation (DAC8 crypto-asset reporting, articles 35.u to 35.aa)Republic of Croatia (Narodne novine 146/2025, 3 December 2025) · Last checked 19 Oct 2026
narodne-novine.nn.hr ↗
narodne-novine.nn.hr ↗
Income from capital on capital gains (current guidance page)Ministry of Finance, Tax Administration (Porezna uprava) · Last checked 19 Oct 2026
porezna-uprava.gov.hr ↗
Tax treatment of capital gains from trading cryptocurrencies (opinion of 19 March 2018)Ministry of Finance, Tax Administration (Porezna uprava) · Last checked 19 Oct 2026
porezna-uprava.gov.hr ↗
Unauthorised online gambling: list of website addresses with a prohibition orderMinistry of Finance, Tax Administration (Porezna uprava) · Last checked 19 Oct 2026
porezna-uprava.gov.hr ↗
iowaattorneygeneral.gov ↗
IDR announces 2026 individual income tax and interest rates (21 October 2025)Iowa Department of Revenue · Last checked 20 Oct 2026
revenue.iowa.gov ↗
idob.iowa.gov ↗
iid.iowa.gov ↗
legis.iowa.gov ↗
Senate File 449: digital financial asset transaction kiosks (2025)Iowa Legislature · Last checked 20 Oct 2026
legis.iowa.gov ↗
Register of virtual currency activity (RDWW)KAS (Tax Administration Chamber in Katowice) · Last checked 17 Oct 2026
gov.pl ↗
Informational Bulletin FY 2027-01: Public Act 104-0468Illinois Department of Revenue · Last checked 19 Oct 2026
tax.illinois.gov ↗
Digital Asset Tax draft proposed rules, 86 Ill. Adm. Code 497 (28 September 2026)Illinois Department of Revenue · Last checked 19 Oct 2026
tax.illinois.gov ↗
Digital Asset Tax (35 ILCS 195) and draft proposed rulesIllinois Department of Revenue · Last checked 19 Oct 2026
tax.illinois.gov ↗
Income tax ratesIllinois Department of Revenue · Last checked 19 Oct 2026
tax.illinois.gov ↗
imf.org ↗
imf.org ↗
imf.org ↗
imf.org ↗
Income Tax Department: Schedule VDA, Virtual Digital AssetIncome Tax Department (CBDT) · Last checked 17 Oct 2026
incometaxindia.gov.in ↗
Income Tax Department: Taxation of Virtual Digital Asset (VDA)Income Tax Department (CBDT) · Last checked 17 Oct 2026
incometaxindia.gov.in ↗
incometaxindia.gov.in ↗
ird.gov.hk ↗
Salaries tax: tax rates for the year of assessment 2025/26 (PAM 39(e))Inland Revenue Department · Last checked 17 Oct 2026
ird.gov.hk ↗
Two-tiered profits tax rates regime: FAQInland Revenue Department · Last checked 17 Oct 2026
ird.gov.hk ↗