Check SII tax guidance and the CMF register before acting or selecting a financial-service provider.
Explore 18 mapped organizationsOfficial source for regulatory status: CMF: Fintec service register and authorization (supports: regulatory status, regulatory framework, regulatory timeline) · CMF: Financial Service Provider Register (supports: regulatory status, regulatory framework)
Local review · 2026-08-17
Next review: 2026-11-17
International virtual-asset standards, crypto tax reporting framework, and adoption methodology. Local rules can change; verify with the relevant authority before acting.
Tax
Regulation
Adoption
A register helps verify the named entity and stated activity. It does not validate every asset, product, or risk.
Official adoption figures are shown with their linked source.
Source by figure: adoption: CMF: 1% of adults reported using cryptocurrencies, Financial Capabilities Survey 2023
Blue figures are older estimates without a verifiable official source: they are shown as context, not official data, and are not used to rank or score countries.
Latin America & Caribbean · CLP
The SII and CMF distinguish tax treatment from service authorization. Check both before making a decision.
The Fintec Law takes effect, regulating certain technology-based financial services.
The CMF publishes NCG 502 on the registration, authorization and obligations of Fintec providers.
Official source for these events: CMF: Fintec service register and authorization (supports: regulatory status, regulatory framework, regulatory timeline)
The Fintec Law regulates certain technology-based financial services. The CMF states that registration in the Financial Service Provider Register does not by itself permit regulated services: the relevant authorization is also required. Verify the specific service and status shown by the CMF; do not infer approval from commercial presence.
Official source for this framework: CMF: Fintec service register and authorization (supports: regulatory status, regulatory framework, regulatory timeline) · CMF: Financial Service Provider Register (supports: regulatory status, regulatory framework)
Check the linked official regulatory register or portal before choosing a provider.
Confirm tax treatment with the linked official guidance and a local professional where appropriate.
The SII distinguishes treatment by individual, individual business or legal entity. Keep records for each transaction and review the applicable rule before filing.
Source: SII: tax treatment of cryptocurrency gains (supports: tax treatment, deductions)
For crypto-asset intermediaries: the first Form 1964 was due 30 June 2026. As an individual, confirm the deadline for your current income-tax return: it is not the same deadline.
Source: SII: crypto-asset intermediary annual report and first 2026 deadline (supports: filing deadline)
The SII states that gains from cryptocurrency purchases and sales are taxable income. For individuals without an individual business, its guidance refers to article 17 No. 8 letter m and a cash basis; for companies and individual businesses with assigned assets, it describes general taxes. It does not provide one rate or a final estimate.
Official tax guidance: SII: tax treatment of cryptocurrency gains · SII: crypto-asset intermediary annual report and first 2026 deadline
| Country | Users / investors | Adoption | P2P Vol. | Status | Exchange |
|---|---|---|---|---|---|
| 🇨🇱 ChileYou | No official figure | 1% de adultos declara usar criptomonedas (CAF-CMF 2023) | No official figure | Regulated | — |
| 🇲🇽 Mexico | No official figure | 2.1% compro o invirtio (18-70 anos, INEGI, 2024) | No official figure | Regulated | — |
| 🇦🇷 Argentina | No official figure | No official figure | No official figure | Regulated | — |
| 🇨🇴 Colombia | No official figure | 3.1% of surveyed savers used cryptoassets to save (Banrep, 2023) | No official figure | Unregulated | — |
| 🇸🇽 El Salvador | No official figure | No official figure | No official figure | Regulated | — |
| 🇻🇪 Venezuela | No official figure | No official figure | No official figure | Verify | — |
| 🇵🇪 Peru | No official figure | No official figure | No official figure | Unregulated | — |
| 🇧🇷 Brazil | 3.54M unique CPF reporters (Dec 2025) | No official figure | No official figure | Regulated | — |
| 🇺🇾 Uruguay | No official figure | 3% reported saving in crypto (BCU/CAF, 2022) | No official figure | Regulated | — |
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Chile vs Mexico
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