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Nicaragua vs Puerto Rico

Crypto regulation comparison

Nicaragua

Nicaragua

Puerto Rico

Puerto Rico

Legal
No Data

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.

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Tax Type Capital gains
Tax Type Unclear
Tax Rate 15%
Tax Rate N/A
Exchanges Yes Yes
Exchanges No No
Mining Yes Yes
Mining No No
Regulator Banco Central de Nicaragua (BCN)
Regulator -
Stablecoin Rules No stablecoin regulation
Stablecoin Rules -
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
Key Points

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Sources

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