Antigua and Barbuda vs France
Crypto regulation comparison
Antigua and Barbuda
France
Legal
Legal
Antigua and Barbuda has introduced legislation for digital assets. No income or capital gains tax applies.
France has one of Europe's most developed crypto regulatory frameworks. The PACTE law (2019) established the PSAN (prestataire de services sur actifs numériques) registration regime, now transitioning to MiCA licensing. Crypto gains are subject to the 30% flat tax (prélèvement forfaitaire unique).
Tax Type
No tax
Tax Type
Capital gains
Tax Rate
0%
Tax Rate
30%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
Eastern Caribbean Central Bank (ECCB), Financial Services Regulatory Commission
Regulator
AMF (Autorité des Marchés Financiers), ACPR
Stablecoin Rules
No specific stablecoin regulation
Stablecoin Rules
Regulated under MiCA; stablecoin issuers need e-money or credit institution license
Key Points
- Digital asset business legislation enacted
- No income or capital gains tax
- ECCB provides regional monetary oversight
- Government has promoted crypto-friendly policies
- Citizenship by investment program accepts crypto
Key Points
- 30% flat tax on crypto capital gains (12.8% income tax + 17.2% social charges) for non-professionals
- PSAN registration required by AMF for all crypto service providers (mandatory since 2023)
- Transitioning from PSAN regime to MiCA licensing framework in 2024-2025
- Professional crypto traders may opt for progressive income tax rates
- France is home to major crypto companies including Ledger and Société Générale's FORGE