San Marino vs Kosovo
Crypto regulation comparison
San Marino
Kosovo
Legal
Legal
San Marino has developed a regulatory framework for blockchain entities. The country has issued licenses for blockchain-based businesses.
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
Unclear
Tax Type
Income
Tax Rate
N/A
Tax Rate
0-10%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
No
Regulator
Central Bank of San Marino, AIF (Financial Information Agency)
Regulator
Central Bank of Kosovo
Stablecoin Rules
No specific stablecoin regulation
Stablecoin Rules
No specific stablecoin regulation
Key Points
- Delegated Decree on blockchain technology entities issued
- Licenses issued for blockchain-based businesses
- AIF provides regulatory oversight
- Small jurisdiction working to attract blockchain companies
- Developing comprehensive digital asset regulation
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