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Nicaragua vs Kosovo

Crypto regulation comparison

Nicaragua

Nicaragua

Kosovo

Kosovo

Legal
Legal

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.

Kosovo banned crypto mining in 2022 due to energy crisis but crypto trading remains legal. The Central Bank has warned about crypto risks.

Tax Type Capital gains
Tax Type Income
Tax Rate 15%
Tax Rate 0-10%
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining No No
Regulator Banco Central de Nicaragua (BCN)
Regulator Central Bank of Kosovo
Stablecoin Rules No stablecoin regulation
Stablecoin Rules No specific stablecoin regulation
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
  • Crypto mining banned in 2022 due to energy crisis
  • Crypto trading and holding remain legal
  • Central Bank has warned about crypto risks
  • Income from crypto subject to taxation
  • Growing crypto adoption despite mining ban