Nicaragua vs Kosovo
Crypto regulation comparison
Nicaragua
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
Exchanges
Yes
Mining
Yes
Mining
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