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Compare only local claims with an official source and current review
No official adoption metric is available for both countries. Legacy estimates, where available, appear below as context only.
Estimated context (not comparable)
Blue and est. indicate a legacy estimate without a verifiable official source. It never creates a winner, bar, or ranking.
BSP Verifier lets users check supervised institutions, including VASPs. BSP has maintained a moratorium on new VASP licences since 1 September 2025. Its 2026 rules require BSP institutions to deal only with BSP-authorised VASPs, SEC-authorised CASPs, or overseas operators authorised in their home jurisdiction; direct retail access from the Philippines to offshore VASPs is not allowed unless they are registered with BSP or SEC.
Official source: Bangko Sentral: BSP Verifier · Bangko Sentral: VASP license moratorium from September 2025 · Bangko Sentral: risk-management rules for VASPs and CASPs
Treatment to verify
Official source: Bureau of Internal Revenue: 2025 annual income-tax return deadline extension
The FSA publishes a list of registered Crypto-asset Exchange Service Providers. From June 2026 there is also a registration regime for crypto-asset service intermediation on behalf of providers. Verify the legal name, registration and service before using a platform.
Official source: FSA: registered crypto-asset exchange providers · FSA: crypto-asset service intermediation regime
Miscellaneous income or another applicable category
Official source: National Tax Agency: crypto-asset tax treatment and worksheets · National Tax Agency: 2025 income-tax filing and payment deadline
Rate: Verify
Deductible: Verify
Deadline: BIR extended the 2025 annual return, payment, and required attachments deadline to 15 May 2026. That extension does not itself classify a crypto transaction: confirm your obligation with BIR.
Official source: Bureau of Internal Revenue: 2025 annual income-tax return deadline extension
Rate: Verify
Deductible: The National Tax Agency provides documents and worksheets. Classify each transaction and keep records before applying costs or offsets.
Deadline: For 2025 income, file and pay by 16 March 2026. Confirm your filing obligation and any special rules directly with the National Tax Agency.
Official source: National Tax Agency: crypto-asset tax treatment and worksheets · National Tax Agency: 2025 income-tax filing and payment deadline
Only metrics with a national source per figure
Local primary guidance and current review
Treatment visible only with an official source
Official registers only, where available
Hidden without specific evidence
Review date for each country guide
We show only regulatory and tax claims with local primary guidance and a current review. Adoption metrics require a national source for each figure.
Each visible claim links to its official country source. Adoption links are assigned to the exact metric, not the entire profile.
Each guide shows its next review date. Always confirm your residence, activity, and transaction with the authority or a local professional before filing.
Yes, you can compare any of the 174 countries in our database using the country selectors.
It is an editorial summary of linked primary regulatory guidance. If a current review is unavailable, we show Verify rather than infer a status.
We do not infer rankings. A value appears only when the exact figure has a linked official national source.
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