Antigua and Barbuda vs New Zealand
Crypto regulation comparison
Antigua and Barbuda
New Zealand
Legal
Legal
Antigua and Barbuda has introduced legislation for digital assets. No income or capital gains tax applies.
Cryptocurrency is legal in New Zealand and treated as a form of property for tax purposes. The IRD taxes crypto depending on the purpose of acquisition — if bought with the intention to sell, gains are taxable income. New Zealand does not have a formal capital gains tax, but crypto profits are often taxable under income tax rules. Exchanges are not specifically licensed but must comply with AML/CFT requirements.
Tax Type
No tax
Tax Type
Income
Tax Rate
0%
Tax Rate
10.5-39%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
Eastern Caribbean Central Bank (ECCB), Financial Services Regulatory Commission
Regulator
FMA (Financial Markets Authority), IRD (Inland Revenue)
Stablecoin Rules
No specific stablecoin regulation
Stablecoin Rules
No specific stablecoin regulation
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
- Crypto treated as property; gains taxable if acquired with intent to dispose
- No formal capital gains tax, but income tax applies to crypto trading profits
- Tax rates from 10.5% to 39% depending on income bracket
- Crypto salary payments are treated as taxable income
- Exchanges must comply with AML/CFT Act and register as reporting entities with DIA