Tax insight

Global crypto tax developments in 2026

Insight
3 minute read
February 13, 2026

What happened?

The global digital assets ecosystem has reached a pivotal stage in its development. Increasing regulation is reshaping business models and driving greater convergence between crypto-focused businesses and traditional financial institutions. Tax transparency has become a key priority, with authorities raising expectations around reporting, controls, and oversight of crypto-related activity.

Now in its fifth year, PwC’s 2026 Global Crypto Tax Report highlights recent updates in direct and indirect tax treatment across 58 jurisdictions, with information updated as of October 1, 2025. The report can be used to benchmark current crypto tax and reporting practices, assess readiness for expanding transparency and reporting obligations, and identify practical steps to streamline compliance.

Why is it relevant?

As the regulatory environment continues to evolve, businesses face growing pressure to adapt quickly. Crypto transactions are becoming more visible to tax authorities as reporting obligations expand and cross-border information sharing increases. However, significant differences remain in how jurisdictions characterize and tax digital assets, complicating cross-border operations and increasing the risk of inconsistent tax outcomes. Tax considerations also increasingly are tied to operational decisions. The way crypto activities are structured, governed, and executed is becoming more important to how tax authorities assess compliance and risk.

Actions to consider

Businesses may want to reassess how crypto-related activities are reflected in their tax and operating models, particularly how transaction data is captured. Strengthening reporting capabilities, controls, and governance frameworks also can help address evolving compliance requirements while supporting ongoing innovation.