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San Marino vs Kosovo

Crypto regulation comparison

San Marino

San Marino

Kosovo

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 Yes
Exchanges Yes Yes
Mining Yes Yes
Mining No 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