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Montenegro vs San Marino

Crypto regulation comparison

Montenegro

Montenegro

San Marino

San Marino

Legal
Legal

Montenegro has no specific crypto law but crypto is not prohibited. Working toward EU candidacy and potential MiCA alignment. Capital gains taxed under general provisions.

San Marino has developed a regulatory framework for blockchain entities. The country has issued licenses for blockchain-based businesses.

Tax Type Capital gains
Tax Type Unclear
Tax Rate 9-15%
Tax Rate N/A
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator Central Bank of Montenegro, Capital Market Authority
Regulator Central Bank of San Marino, AIF (Financial Information Agency)
Stablecoin Rules No specific stablecoin regulation
Stablecoin Rules No specific stablecoin regulation
Key Points
  • No specific cryptocurrency legislation but crypto is legal
  • Working toward EU candidacy and MiCA alignment
  • Capital gains on crypto taxed at 9-15%
  • Central Bank has acknowledged crypto without banning it
  • Growing interest in crypto-friendly policies
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