Verify article 10 of the IRS Code and Banco de Portugal's actual supervisory scope before acting or filing.
Explore 13 mapped organizationsOfficial source for regulatory status: Banco de Portugal: crypto-asset supervision limits and registered-entity list (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: European Central Bank: 12.0% of Portuguese respondents reported crypto-asset possession, SPACE 2024 Chart 41
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.
Europe · EUR
The IRS Code and Banco de Portugal define rules and supervision; they do not prove a single rate, a platform's availability, or national adoption.
The Portuguese Government explains that, in national MiCAR implementation, crypto-asset regulatory powers are concentrated in the CMVM and Banco de Portugal.
Official source for these events: Portuguese Government: national MiCA implementation assigns regulatory powers to CMVM and Banco de Portugal (supports: regulatory framework, regulatory timeline)
Banco de Portugal explains that issuing and trading virtual assets is not prohibited, but its historical registration and supervision are limited to AML/CFT and do not guarantee solvency, conduct, or protection of funds. Consult the transitional register and confirm the provider's current MiCAR scope before using it.
Official source for this framework: Banco de Portugal: crypto-asset supervision limits and registered-entity list (supports: regulatory status, regulatory framework) · Portuguese Government: national MiCA implementation assigns regulatory powers to CMVM and Banco de Portugal (supports: regulatory framework, regulatory timeline)
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.
Article 10 uses disposal and acquisition value in its gain rules. Confirm the category, asset type and facts before applying offsets or deductions.
Source: Autoridade Tributaria: Codigo do IRS, article 10 (supports: tax treatment, deductions)
Individuals: consult the current Portuguese IRS calendar. Crypto-asset service providers: article 124-A requires reporting each year by 31 May for the preceding calendar year.
Source: Autoridade Tributaria: IRS Code article 60 annual return filing period (supports: filing deadline) · Autoridade Tributaria: IRS Code article 124-A crypto-asset service-provider reporting deadline (supports: filing deadline)
Article 10 excludes gains and losses on non-security crypto assets held for at least 365 days, with definitions and exceptions. Crypto-to-crypto exchanges have their own rule. It does not give one rate for every case or a final estimate.
Official tax guidance: Autoridade Tributaria: Codigo do IRS, article 10 · Autoridade Tributaria: IRS guide to crypto-asset taxation · Autoridade Tributaria: IRS Code article 60 annual return filing period · Autoridade Tributaria: IRS Code article 124-A crypto-asset service-provider reporting deadline
| Country | Users / investors | Adoption | P2P Vol. | Status | Exchange |
|---|---|---|---|---|---|
| 🇵🇹 PortugalYou | No official figure | 12.0% of respondents (ECB SPACE, 2024) | No official figure | Regulated | — |
| 🇪🇸 Spain | No official figure | 4.8% holders (2021, Banco de Espana) | No official figure | Regulated | — |
| 🇩🇪 Germany | No official figure | 6% bought or paid (Bundesbank, 2025) | No official figure | Regulated | — |
| 🇬🇧 United Kingdom | No official figure | 12% holders (2024, FCA) | No official figure | Regulated | — |
| 🇫🇷 France | No official figure | 9% holders (2025) | No official figure | Regulated | — |
| 🇮🇹 Italy | No official figure | 18% of financial decision-makers (CONSOB, 2024) | No official figure | Regulated | — |
| 🇳🇱 Netherlands | No official figure | >20% of investors (AFM, 2025) | No official figure | Regulated | — |
| 🇨🇠Switzerland | No official figure | ~6% of respondents (SNB, 2022) | No official figure | Regulated | — |
| 🇹🇷 Turkey | No official figure | No official figure | No official figure | Regulated | — |
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