Antigua and Barbuda vs San Marino
Crypto regulation comparison
Antigua and Barbuda
San Marino
Legal
Legal
Antigua and Barbuda has introduced legislation for digital assets. No income or capital gains tax applies.
San Marino has developed a regulatory framework for blockchain entities. The country has issued licenses for blockchain-based businesses.
Tax Type
No tax
Tax Type
Unclear
Tax Rate
0%
Tax Rate
N/A
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
Eastern Caribbean Central Bank (ECCB), Financial Services Regulatory Commission
Regulator
Central Bank of San Marino, AIF (Financial Information Agency)
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
- Delegated Decree on blockchain technology entities issued
- Licenses issued for blockchain-based businesses
- AIF provides regulatory oversight
- Small jurisdiction working to attract blockchain companies
- Developing comprehensive digital asset regulation