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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.
The 2024 reform placed crypto-asset service providers under SPK regulation and supervision. Two March 2025 communiques set establishment, activity, operation, and capital-adequacy rules. The operating-entities list is temporary and SPK expressly warns that inclusion does not mean authorisation.
Official source: Capital Markets Board: 2025 crypto-asset service-provider communiques · Capital Markets Board: temporary operating providers list
Activity-dependent tax treatment
Official source: Revenue Administration: Bitcoin intermediation tax ruling · Revenue Administration: 2025 annual income-tax return period and first instalment
CNV General Resolution 1058/2025 regulates PSAVs: those acting as a business for third parties must register before operating and are subject to CNV supervision, regulation, inspection, and sanctions. Own-account exchanges and ordinary goods-or-services payments are outside the PSAV definition. Registration is not a CNV license and does not validate every asset, product, or risk; verify the legal entity, category, and current status.
Official source: CNV: Resolution 1058/2025 PSAV rules, mandatory registration, and CNV supervision · BCRA: crypto-asset restrictions
Income and personal-property tax
Official source: ARCA: crypto-asset income tax · ARCA: crypto-asset personal-property tax · ARCA: 2025 individual income-tax return deadline, extended to 27 August 2026
Rate: Verify
Deductible: Verify
Deadline: For 2025 income, the annual income-tax return is filed from 1 to 31 March 2026. The first payment instalment, where applicable, is due on 31 March.
Official source: Revenue Administration: Bitcoin intermediation tax ruling · Revenue Administration: 2025 annual income-tax return period and first instalment
Rate: Verify
Deductible: ARCA allows related costs and expenses and a special deduction for certain taxpayers; losses are specific and have offset rules. Verify your situation.
Deadline: For individuals and estates required to file the determinative 2025 Income Tax return, ARCA extended filing and payment through 27 August 2026. Confirm whether your regime, CUIT, or obligation has a different rule.
Official source: ARCA: crypto-asset income tax · ARCA: crypto-asset personal-property tax · ARCA: 2025 individual income-tax return deadline, extended to 27 August 2026
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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