Austria vs Guyana
Crypto regulation comparison
Austria
Guyana
Legal
No Regulation
Cryptocurrency is legal in Austria and regulated under the EU's MiCA framework. Since March 2022, crypto assets are taxed at a flat 27.5% rate on capital gains, aligned with other investment income. The FMA supervises crypto service providers.
Guyana has no specific cryptocurrency regulation. The Bank of Guyana has noted crypto is not legal tender but has not banned it. No income or capital gains tax exists.
Tax Type
Capital gains
Tax Type
No tax
Tax Rate
27.5%
Tax Rate
0%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
FMA (Finanzmarktaufsicht)
Regulator
Bank of Guyana
Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
No stablecoin regulation
Key Points
- Flat 27.5% tax on crypto capital gains since the 2022 eco-social tax reform
- Crypto held before February 28, 2021 is subject to legacy rules (tax-free after 1 year)
- FMA regulates VASPs under Austrian and EU law including MiCA
- Exchanges must register and comply with AML/KYC obligations under FM-GwG
- MiCA framework fully applicable from December 2024
Key Points
- No specific cryptocurrency legislation
- Bank of Guyana warns crypto is not legal tender
- No income or capital gains tax in Guyana
- No licensing framework for crypto businesses
- Limited crypto adoption