Romania vs Samoa
Crypto regulation comparison
Romania
Samoa
Legal
No Regulation
Cryptocurrency is legal in Romania. Crypto gains are taxed at 10% as 'income from other sources' under the fiscal code. VASPs must register with the relevant authorities for AML compliance. Romania has a growing crypto community and is transitioning to the EU MiCA framework.
Samoa has no specific cryptocurrency regulation. The central bank has cautioned about crypto risks.
Tax Type
Capital gains
Tax Type
Unclear
Tax Rate
10%
Tax Rate
N/A
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
ASF (Autoritatea de Supraveghere Financiară), BNR (National Bank of Romania)
Regulator
Central Bank of Samoa
Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
No stablecoin regulation
Key Points
- Crypto gains taxed at 10% as 'income from other sources' under Article 114 Fiscal Code
- Annual gains up to RON 600 (~EUR 120) exempt from tax per Article 116 Fiscal Code
- VASPs must register for AML/CFT compliance
- ASF oversees financial market conduct; BNR handles monetary policy
- MiCA framework applicable from December 2024
Key Points
- No specific cryptocurrency legislation
- Central bank has cautioned about crypto risks
- Crypto not recognized as legal tender
- Limited crypto adoption
- No licensing framework for crypto services