Albania vs Puerto Rico
Crypto regulation comparison
Albania
Puerto Rico
Legal
No Data
Albania adopted Law No. 66/2020 on Financial Markets Based on Distributed Ledger Technology, establishing a comprehensive licensing framework for crypto activities. The AMF and AKSHI jointly supervise. A 2022 licensing regime allows five types of DLT licenses. Crypto profits taxed at 15% capital gains; mining income taxed at 0-23%.
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Tax Type
Capital gains
Tax Type
Unclear
Tax Rate
15%
Tax Rate
N/A
Exchanges
Yes
Exchanges
No
Mining
Yes
Mining
No
Regulator
Financial Supervisory Authority of Albania (AMF)
Regulator
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Stablecoin Rules
No specific stablecoin regulation
Stablecoin Rules
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Key Points
- Law on Financial Markets Based on DLT adopted in 2020
- Five types of DLT licenses: exchange, agent, custody, collective investment, innovative service
- Crypto profits taxed at 15% capital gains; mining at 0-23% income rates
- AML/KYC requirements apply to crypto service providers
- Albania remains on FATF grey list for AML/CFT monitoring
Key Points
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Sources
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