Poland vs Tajikistan
Crypto regulation comparison
Poland
Tajikistan
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.
Tajikistan has restricted cryptocurrency activities. The National Bank has warned against crypto use and financial institutions are prohibited from dealing in digital currencies.
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
Key Points
- National Bank has warned against cryptocurrency use
- Financial institutions prohibited from dealing in crypto
- No specific comprehensive crypto legislation
- Crypto not recognized as legal tender
- Limited crypto infrastructure