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2026 Rules Guide · 30 countries · Each rule has a primary source · Checked 7 October 2026

Before you change tax residence, find out what your old country charges when you leave.

Some exit tax rules cover only company shares. Other rules cover all property, and crypto is part of that property. Some rules apply only above a value limit. This guide tells you which rule applies in each country. Each entry gives the statute or the tax-authority page as its source.

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30 countries in one guide
An official source for each rule
A check date on each entry
Written for crypto holders, not only for shareholders
01The problem

Do this research before you leave, not after you leave.

In some countries, the end of tax residence is a taxable event. The law treats you as if you sold your assets on the day that you leave.

  • Canada. Under s.128.1(4)(b) of the Income Tax Act, Canada treats you as if you disposed of each property that you own, at fair market value, when you stop being resident. Exceptions include Canadian real or immovable property, Canadian business property used through a permanent establishment, "excluded rights or interests" (for example, RRSPs and TFSA), and some property of short-term residents. You pay tax as if you sold, also if you did not sell.
  • Australia. CGT event I1 occurs when you stop being an Australian resident. The law treats you as if you disposed of your CGT assets at their market value at that time. This rule does not apply to taxable Australian property or to temporary residents.
  • United States. Section 877A applies a mark-to-market charge to covered expatriates. Covered expatriates are citizens who give up citizenship and long-term residents who end US residence, and who meet the tests. Some exceptions apply. The law treats most property as sold at fair market value on the day before the expatriation date. Only an exclusion amount has no tax. This amount changes each year with inflation. For 2026, it is $910,000.

These rules apply also if your position is illiquid, if the market goes down after you leave, or if you never used an exchange.

The question that most people do not ask first: does the rule cover your crypto? Some exit taxes cover only shares and securities. Spain, Germany and Norway are examples. Other exit taxes cover property in general. Canada, Australia and the United States are examples. The answer for your crypto depends on the exact words of the law in each country.

  • Spain. The exit tax in art. 95 bis LIRPF covers "acciones o participaciones" (shares and participations). It applies above a market value of €4,000,000, or €1,000,000 for a holding of more than 25%, after a minimum of 10 of the last 15 years of residence. The article does not list crypto that you hold directly.
  • Germany. The Wegzugsteuer in §6 AStG covers shares in corporations if you held 1% or more at any time in the last five years (§17 EStG). It applies only after a minimum of 7 years of unlimited tax liability in the last 12 years. From 2025, a related rule (§19(3) InvStG) also covers investment-fund units: a stake of 1% or more, or a cost of €500,000 or more. These rules do not cover crypto that you hold directly.

A wrong answer costs money in two ways. If you think that the rule applies and it does not, you pay tax that you do not owe. If you think that the rule does not apply and it does, you have a tax debt, a missed filing, and a deadline that is past.

02Why 2026 is different

Tax authorities can now see crypto positions across borders.

46
first exchanges 2027
27
first exchanges 2028
4
first exchanges 2029

Jurisdictions committed to CARF exchanges. OECD list, update of 14 September 2026.

The OECD Crypto-Asset Reporting Framework (CARF) is now in operation. 46 jurisdictions committed to start exchanges in 2027. For these jurisdictions, the OECD expects crypto service providers to collect data from 1 January 2026. A commitment does not prove that each jurisdiction already collects data. These jurisdictions include the United Kingdom, Germany, Spain and Norway. A further 27 jurisdictions start exchanges in 2028, for example Canada and Australia. A further 4 jurisdictions start in 2029, for example the United States.

Of the 30 countries in this guide, 22 start exchanges in 2027, 5 in 2028, and 2 in 2029. India has not made a commitment. In the EU, DAC8 applies from 1 January 2026. In the United States, brokers report digital asset sales on Form 1099-DA from 2025.

In the United Kingdom, the CARF rules started on 1 January 2026. UK crypto service providers must send their first report, for the 2026 calendar year, by 31 May 2027.

The result is simple. If a plan works only because the tax authority cannot see your departure, the plan will soon stop working. Exit tax planning in 2026 is a task of good records:

  1. Get the value of each asset on the correct date.
  2. File the correct election in the correct period.
  3. Give the security, or request the deferral, before the deadline.

Norway is an example of how fast the rules change. The 2025 budget changed the Norwegian exit tax for moves on or after 20 March 2024. The tax applies to gains that you did not realize on shares, equity certificates, fund units, share savings accounts, unit-linked capital insurance, and derivatives on these assets. It applies above a basic deduction of NOK 3 million. Before the change, the limit was NOK 500,000. You can defer payment for a maximum of 12 years. You pay in annual parts without interest, or in one payment with interest at the end. Some events, such as a distribution from the company, can make you pay part of the tax earlier. If you move back to Norway within 12 years, the tax can lapse. Conditions apply. The Norwegian list of assets does not include crypto that you hold directly.

The rules that you read in 2024 are not the rules that apply when you file now.

03What this product is

A guide and a dataset. Each claim has a source.

Exit Taxes for Crypto Holders: 2026 Rules Guide is a reference in plain language for one decision: what it costs you to leave your current country, before you choose your next country.

The guide covers 30 countries. Each country page answers one question: if you stop being tax resident, does the law treat the crypto that you hold directly as sold?

Each country page gives the legal basis, the persons that the rule covers, when the rule applies, the assets that the rule covers, the tax rate, the exclusion, the deferral, the forms to file, and the key date.

YES · 9

United States, Canada, Australia, Portugal, Belgium, Denmark, Austria, South Africa and Israel. In 4 of these countries (United States, Canada, South Africa, Israel), the rule covers all assets but does not name crypto. The page gives the label "general rule".

NO · 21

In some of these countries, an exit tax exists, but it covers only shares and other securities. Germany, Spain and Norway are examples.

1. The guide (PDF, 49 pages)

  • 30 country pages, one page for each country, with numbered source links.
  • A one-page list of the 30 countries and their answers.
  • 6 planning pages for the rules that apply in many countries: how a country sets the date on which your residence ends; why the valuation date is more important than the valuation; when a deferral has more value than a lower rate; errors in sequence that change a tax bill into a penalty; CARF, DAC8 and crypto reporting in 2026; how your destination changes the tax.
  • The corrections to a 229-jurisdiction crypto tax screener (10 records).
  • The changes from the full re-check on 7 October 2026 (96 field corrections, no change to the 30 answers).
  • The result for each of the 43 open values, checked again on 9 October 2026.
  • A cross-check against two independent surveys, and the method page.

2. The data (XLSX workbook and CSV files)

The workbook has 9 tabs: Read me, Country matrix, Sources, Screener corrections, Survey cross-check, Re-check 7 Oct 2026, Unconfirmed values, Check 9 Oct 2026, and Planning pages. You can sort and filter the Country matrix by answer, legal basis, and each field. Each field has source numbers. The Sources tab gives the URL and the source type (primary or secondary) for each number. The Country matrix, the Sources tab and the Planning pages tab are also in CSV files.

04What is inside

What you get for $27

30 countries in one guide. Departure taxes, deemed-disposition rules and expatriation rules, and 21 countries where the law does not treat departure as a sale of crypto.

An answer to the crypto question for each country. The entry tells you if the rule covers crypto that you hold yourself. It cites the law or the tax authority, not a blog.

The tests and value limits. The event that starts the tax, the value below which no tax applies, and what occurs if your value is above the limit.

Deferral, instalment and security options where the country gives them. Some countries need security before you leave.

A source link and a check date on each entry. You can see if a figure is old.

The rules for the end of residence. How tax authorities decide your departure date. “I moved in March” is not enough for a tax authority.

The 2026 reporting rules. The CARF dates for each of the 30 countries, DAC8 in the EU, and Form 1099-DA in the United States.

The effect of your destination. In Austria and Denmark, a move to a country outside the EU/EEA removes the deferral. In Belgium, the same move needs a guarantee or a pledge. Canada, Australia and Israel (olim) set a new cost at arrival. For other destinations, do not expect a new cost. A move with no exit tax can still cost you money when you arrive.

The dataset in XLSX and CSV. The data is not locked in a PDF.

Clear statements of uncertainty. If no fetched primary source confirms a value, the page says “not confirmed”. On 7 October 2026, 43 values had this status. On 9 October 2026, we checked these values again and closed 30 of them. Now 13 values have this status. The workbook lists each value. The guide does not show a guess as a fact.

05Method

How we make each entry

This page has no testimonials and no case studies with dollar figures. For a reference product, one claim of credibility is important: how we made it.

METHOD / 01

Who made this guide.

Research and publication: Republic of the Mind LLC. This guide comes from an independent researcher, not from a tax adviser or a lawyer. Each claim links to the statute or the tax authority. We checked each claim on 7 October 2026.

METHOD / 02

Primary sources first.

Each entry comes from the statute, the guidance of the tax authority, or the official gazette. Examples are the IRS expatriation guidance, the annual IRS revenue procedure for the section 877A figures, the CRA guidance for emigrants, the ATO crypto residency pages, and the OECD list of CARF commitments. We use commentary only to find the primary source. Commentary does not replace the primary source.

METHOD / 03

Each figure has a date.

Exit tax limits change with inflation, and a budget can change them in one year. The first check was on 10 September 2026. The full re-check was on 7 October 2026. The check of the open values was on 9 October 2026. You can see how old the data is.

METHOD / 04

We solve conflicts or show them. We do not average them.

If two good sources do not agree, we go back to the primary source. If the primary source is not clear about crypto, the entry shows the two readings. The entry does not show a guess as a fact.

METHOD / 05

We keep fact and analysis separate.

On the planning pages, a paragraph with the label FACT states what a source says. A paragraph with the label ANALYSIS is our reading of the sources. You can take the first statement to a professional and discuss the second.

06Who this is for

This guide is for you if:

  • You think about a change of tax residence, and the value of your crypto went up.
  • You want to know your departure tax before you choose a destination.
  • You will work with a tax professional, and you want to come prepared. You do not want to pay hourly rates for basic information.
  • You compare many possible countries, and you want to see them side by side.
  • You want to see the source for each figure before a large decision.

×This guide is not for you if:

  • You want a person to file your taxes. This is a reference product, not a service.
  • You want one recommended country. The correct answer depends on facts that this guide does not have.
  • You want a promise that a structure will work. No document can give this promise. Do not trust a document that gives it.
  • Your residence already ended, and you missed the filing deadlines. Speak to a professional now. A PDF is not enough.
07Disclaimer

This guide is not tax, legal, or investment advice.

Exit Taxes for Crypto Holders is a research reference for education. It does not replace advice from a qualified tax professional or a lawyer with a license in the countries that apply to you. Reading it does not make an adviser-client relationship.

Tax rules change. Authorities apply them differently to different facts. For crypto, some rules are not clear. Each figure and rule is correct on the check date that the entry shows. It can change after that date. Nothing in this guide tells you how an authority will treat your situation.

Check each figure against the primary source. Get professional advice before you end your tax residence or file a return. Decisions about residence, citizenship and tax can have results that you cannot reverse.

08Offer

Exit Taxes for Crypto Holders

2026 Rules Guide

A new edition of the PDF each year.

The price is $27 because the guide saves you the first two hours of work with a professional. It does not replace the professional.

One payment$27 USD

You get:

  • The guide (PDF, 49 pages, 30 countries, 6 planning pages)
  • The workbook (XLSX, 9 tabs)
  • The data in 3 CSV files

Instant download after checkout. Secure payment. 30-day refund window. If the guide does not help you, send an email to republicofthemind@protonmail.com within 30 days for a full refund.

09Questions

Questions

The rules are public. It is difficult to find them when you need them.

Each rule in this guide is in a statute, a revenue procedure, or a tax-authority guidance page. These sources are in the local language, in many countries, and written for professionals. They also change frequently.

This guide puts the rules in the sequence of the decision that you make. Each claim has a source link, so you can check it yourself.

$27 · Instant download · 30-day refund window · Not tax or legal advice. Speak to a qualified professional before you act.