Oman vs Poland
Crypto regulation comparison
Oman
Poland
Legal
Legal
Oman has moved to regulate cryptocurrency with the Capital Market Authority issuing a Virtual Assets Regulatory Framework in 2023. VASP licensing is being implemented, and Oman has attracted crypto mining operations due to its energy resources. There is no personal income or capital gains tax in Oman.
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
None
Tax Type
Capital gains
Tax Rate
0%
Tax Rate
19%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
CMA (Capital Market Authority of Oman), CBO (Central Bank of Oman)
Regulator
KNF (Komisja Nadzoru Finansowego)
Stablecoin Rules
Under development within CMSA virtual asset framework
Stablecoin Rules
Regulated under EU MiCA framework
Key Points
- CMA issued the Virtual Assets Regulatory Framework in 2023
- VASP licensing regime being implemented under CMA oversight
- No personal income or capital gains tax in Oman
- Oman has attracted large-scale crypto mining operations leveraging its energy sector
- CBO has issued warnings but not banned crypto for individuals
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