Vietnam vs Kosovo
Crypto regulation comparison
Vietnam
Kosovo
Legal
Legal
Vietnam passed the Law on Digital Technology Industry in June 2025 (effective January 2026), officially recognizing crypto as legal virtual assets. However, the SBV still bans crypto as a payment method. The law requires AML/cybersecurity compliance for all crypto activities. Vietnam consistently ranks among the top globally in crypto adoption. Ministry of Finance to issue detailed guidance before 2026.
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
Income
Tax Type
Income
Tax Rate
Up to 25% (corporate); individual unclear
Tax Rate
0-10%
Exchanges
No
Exchanges
Yes
Mining
Yes
Mining
No
Regulator
SBV (State Bank of Vietnam), MOF (Ministry of Finance), MIC (Ministry of Information)
Regulator
Central Bank of Kosovo
Stablecoin Rules
Crypto recognized as virtual assets under Law on Digital Technology Industry; payment use still banned
Stablecoin Rules
No specific stablecoin regulation
Key Points
- Law on Digital Technology Industry (June 2025) recognizes crypto as legal virtual assets
- SBV still bans crypto as payment method; not recognized as legal tender
- Vietnam ranks #1 globally in crypto adoption (Chainalysis 2023 index)
- AML and cybersecurity compliance required for all crypto trading activities
- Ministry of Finance to issue detailed crypto regulatory guidance before January 2026
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