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Israel vs Nauru

Crypto regulation comparison

Israel

Israel

Nauru

Nauru

Legal
Legal

Cryptocurrency is legal in Israel and treated as a taxable asset. The Israel Tax Authority classifies crypto as property, subject to 25% capital gains tax (or up to 50% for significant shareholders or high earners). Israel has a vibrant blockchain ecosystem with many startups and R&D centers.

Nauru has no specific cryptocurrency regulation.

Tax Type Capital gains
Tax Type None
Tax Rate 25-50%
Tax Rate N/A
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator ISA (Israel Securities Authority), ITA (Israel Tax Authority), CTMFA
Regulator Command Ridge Virtual Asset Authority (CRVAA)
Stablecoin Rules No specific stablecoin regulation; ISA exploring digital asset framework
Stablecoin Rules No stablecoin regulation
Key Points
  • Capital gains tax of 25% on crypto profits (up to 50% including surtax for high earners)
  • Israel Tax Authority classifies cryptocurrency as property, not currency
  • ISA is developing a regulatory framework for digital asset trading platforms
  • AML/KYC requirements apply to crypto service providers under CTMFA supervision
  • Israel has one of the highest densities of blockchain startups globally
Key Points
  • No specific cryptocurrency legislation
  • Very limited financial infrastructure
  • Minimal crypto adoption
  • One of the world's smallest economies
  • No licensing framework for crypto services