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New Zealand vs Poland

Crypto regulation comparison

New Zealand

New Zealand

Poland

Poland

Legal
Legal

Cryptocurrency is legal in New Zealand and treated as a form of property for tax purposes. The IRD taxes crypto depending on the purpose of acquisition — if bought with the intention to sell, gains are taxable income. New Zealand does not have a formal capital gains tax, but crypto profits are often taxable under income tax rules. Exchanges are not specifically licensed but must comply with AML/CFT requirements.

Cryptocurrency is legal and regulated in Poland. Crypto capital gains are taxed at a flat 19% rate. The KNF (Polish Financial Supervision Authority) oversees crypto-related financial services, and VASPs must register for AML compliance. Poland has a growing crypto community and several domestic exchanges. MiCA applies from December 2024.

Tax Type Income
Tax Type Capital gains
Tax Rate 10.5-39%
Tax Rate 19%
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator FMA (Financial Markets Authority), IRD (Inland Revenue)
Regulator KNF (Komisja Nadzoru Finansowego)
Stablecoin Rules No specific stablecoin regulation
Stablecoin Rules Regulated under EU MiCA framework
Key Points
  • Crypto treated as property; gains taxable if acquired with intent to dispose
  • No formal capital gains tax, but income tax applies to crypto trading profits
  • Tax rates from 10.5% to 39% depending on income bracket
  • Crypto salary payments are treated as taxable income
  • Exchanges must comply with AML/CFT Act and register as reporting entities with DIA
Key Points
  • Flat 19% tax on crypto capital gains (PIT-38 annual declaration)
  • Crypto-to-crypto transactions are not taxable events; only fiat conversions trigger tax
  • VASPs must register in the AML register maintained by the Tax Administration Chamber
  • KNF oversees market conduct and consumer protection for crypto services
  • MiCA framework applicable from December 2024