New Caledonia vs Nicaragua
Crypto regulation comparison
New Caledonia
Nicaragua
No Data
Legal
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Nicaragua regulates virtual assets under Law 1072 (2021) and BCN resolution CD-BCN-XXV-1-22 (2022). VASPs must be licensed by BCN. Crypto gains taxed at 15% capital gains rate.
Tax Type
Unclear
Tax Type
Capital gains
Tax Rate
N/A
Tax Rate
15%
Exchanges
No
Exchanges
Yes
Mining
No
Mining
Yes
Regulator
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Regulator
Banco Central de Nicaragua (BCN)
Stablecoin Rules
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Stablecoin Rules
No stablecoin regulation
Key Points
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Key Points
- Law 1072 (2021) defines virtual assets and regulates VASPs
- BCN is designated as the licensing and supervisory authority
- Banks are legally permitted to offer virtual asset services
- Capital gains taxed at 15% on crypto profits
- Government monitors virtual transactions exceeding ,000 since 2025
Sources
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