• Jurisdiction: Argentine Republic
• Regulation of PSAVs: Argentina’s Comisión Nacional de Valores (CNV) maintains the Registry of Virtual Asset Service Providers — under Law No. 27,739 and the CNV’s rules in force
• Registration: required of those who, as a business, provide the law’s listed virtual-asset services to third parties; express exclusions and a volume exemption for certain individuals apply
• Tax authority: ARCA, created to replace AFIP by Decree No. 953/2024
• Bitcoin and similar: for the purposes of anti-money-laundering law they are classed as virtual assets; they are not legal tender and not official currency (the Argentine peso is legal tender)
• Where to buy through an intermediary: verify the exact legal entity, its current registration and the declared service categories in the CNV’s PSAV Registry
• Taxes: disposal, earning income and holding may be subject to Income Tax (Ganancias), Personal Assets Tax (Bienes Personales) and — depending on the activity and province — Gross Income Tax (Ingresos Brutos)

In short

This page describes how crypto works in Argentina for a newcomer: who regulates the intermediary market, where it’s safer to buy, and what happens with taxes. It’s an overview of facts, not legal or tax advice; the specifics of your own situation — and especially current rates, minimums and deadlines — should be checked against official sources and, if needed, with an accountant or lawyer.

Buying, holding and exchanging crypto in Argentina is possible. At the same time, Bitcoin and similar assets are not legal tender: a seller is not obliged to accept them, though the parties may agree to a payment using them.

Legal framework

Argentina’s legal tender is the peso. For the purposes of anti-money-laundering law (Law No. 25,246), Bitcoin and many similar cryptocurrencies are classed as virtual assets — a digital representation of value that can be transferred and used for payments or investment. They are not legal tender and not official currency: no one is obliged to accept them as payment, but voluntary use by agreement between the parties is possible.

Intermediaries’ activity is regulated separately. Law No. 27,739 amended the anti-money-laundering legislation and assigned Argentina’s Comisión Nacional de Valores (CNV) powers over virtual asset service providers (PSAVs).

Who regulates and where to buy legally

The CNV maintains the PSAV Registry. A PSAV is someone who, as a business, provides the law’s listed virtual-asset services to, or on behalf of, third parties; that party must register before starting the activity. Expressly excluded, among others, are: operations a person carries out for themselves, in a personal capacity and on their own account; receiving or delivering virtual assets as consideration for the sale of their own products or services; decentralized protocols with no identifiable provider; and those who provide services solely as self-custody wallet providers. In addition, individuals are exempt from registration where the volume of their operations does not exceed the set monthly threshold.

A provider’s registration confirms its registration status and the declared activity categories. It does not mean the CNV has approved any token or product offered: under the rules in force, offerings of virtual assets are not examined or approved by the Commission.

When using an exchange, a broker, a custodian or another intermediary, verify the exact legal entity, its current registration and the service categories in the PSAV Registry — a brand or an app on its own does not confirm registration. This is a risk-reduction recommendation: exchange on one’s own account is not covered by the PSAV definition, which does not automatically make any transaction safe.

The general mechanics of buying are in the guide how to buy crypto, and choosing a venue by verifiable signals is in how to choose an exchange.

Taxes

Argentina’s tax authority is ARCA (which replaced AFIP). Crypto operations and holdings may be subject to several taxes, and this is not tax advice:

• Income Tax (Impuesto a las Ganancias). Income from disposing of a crypto asset, as well as receiving crypto as income, may be taxed; the treatment depends on the taxpayer’s status and the source of the income. For an individual, a mere rise in the market price of a held asset, without disposing of it, does not by itself constitute taxable gain.
• Personal Assets Tax (Bienes Personales). Under ARCA’s current position, crypto assets are part of the property counted for this tax. Whether a liability arises depends on the total taxable base, the valuation rules, exemptions and the taxpayer’s status.
• Gross Income Tax (Ingresos Brutos). Business or regular activity may be reached by the rules of the particular province or the City of Buenos Aires (CABA); applicability is verified according to the place and nature of the activity.

The list is not exhaustive: for professional or business activity, other regimes may be relevant. The specific rates, minimums, thresholds and calculation rules change and depend on the type of operation and the province — we deliberately keep them out of the reference. See current values in the official sources of ARCA and the provincial tax authorities.

How the rules changed in 2024–2026

The landscape here changed actively:

• A regulatory framework for intermediaries was introduced. Law No. 27,739 set the CNV’s role, and later resolutions of the commission established and updated the PSAV Registry procedure.
• The tax authority changed. Under Decree No. 953/2024, AFIP was dissolved and its functions passed to ARCA.
• A temporary asset-regularization regime ended. Law No. 27,743 allowed crypto assets to be included in a regularization regime (“blanqueo”) subject to specific requirements; the deadline to join expired in 2025, and it is not a standing, permanent procedure.

Because the tax and regulatory landscape keeps changing, the current status should be checked against official sources before any high-value transaction.

Safety and risks

The rules and their enforcement change, so before a high-value transaction it’s worth checking the current requirements. Keep in mind: registration in the PSAV Registry confirms an intermediary’s registration status, but it is not a CNV approval of any token or product and does not remove market, custody and technological risks; crypto assets are not legal tender; blockchain transactions are usually irreversible. Use intermediaries with current registration, verify the legal entity, and beware of fakes and offers with unrealistic returns (see phishing and scams). Responsibility for keeping your keys safe rests with the wallet’s owner (what is a seed phrase, how to store crypto). On the tax side in general — how to handle crypto taxes.

Where to check the current state

The PSAV Registry and the resolutions in force are published by the CNV (cnv.gov.ar); the tax rules, rates and minimums — ARCA (arca.gob.ar) and the provincial tax authorities (in CABA, AGIP); monetary matters and joint alerts — the Central Bank (bcra.gob.ar); the texts of laws and resolutions — the Boletín Oficial (boletinoficial.gob.ar) and the InfoLEG database.

• Jurisdiction: Federative Republic of Brazil
• Framework law: Law No. 14,478 of 21 December 2022 (the “legal framework for virtual assets”), in force since 20 June 2023
• Market regulator: the Central Bank of Brazil (Banco Central do Brasil) — under Decree No. 11,563 of 13 June 2023; since February 2026 its rules for authorizing providers apply (with a transition period)
• Virtual assets that are securities: remain under the CVM (the securities commission)
• Bitcoin and similar: virtual assets; not legal tender and not official currency
• Where to buy: through virtual asset service providers authorized by the Central Bank or lawfully operating under the provided transition regime
• Taxes: crypto is declared in the annual return (IRPF); selling or otherwise disposing of the asset at a gain may be taxed; crypto held abroad follows a separate regime (Law No. 14,754/2023)
• Reporting: information on crypto operations is filed with the tax authority (Receita Federal) through the DeCripto system under Normative Instruction RFB No. 2,291/2025 (which replaced the former Instruction No. 1,888/2019)

In short

This page describes how crypto works in Brazil for a newcomer: what is legal, who regulates the market, where to buy legally, and what happens with taxes. It’s an overview of facts, not legal or tax advice; the specifics of your own situation — and especially current rates, thresholds and deadlines — should be checked against official sources and, if needed, with an accountant or lawyer.

The law allows buying, holding and exchanging virtual assets through service providers operating under the supervision of the Central Bank of Brazil. Bitcoin and similar assets are not legal tender and not the country’s official currency: a seller is not obliged to accept them as money, though parties may agree on payment.

Legal status

The framework is set by Law No. 14,478/2022. It defines a “virtual asset” as a digital representation of value that can be traded or transferred by electronic means and used for payments or for investment purposes. The definition explicitly excludes national and foreign currency, electronic money, loyalty-program points and rewards, and assets whose issuance and trading are regulated as securities.

Bitcoin and many other cryptocurrencies fall under the notion of a virtual asset. They are not legal tender and do not become the country’s official currency: they can be used by agreement between the parties, but no one is obliged to accept them as payment.

Who regulates and where to buy legally

Decree No. 11,563/2023 designated the Central Bank of Brazil as the body that sets the operating rules for, and supervises, virtual asset service providers. Virtual assets that have the nature of securities remain under the Securities Commission (CVM).

Since February 2026, the Central Bank’s rules on authorizing these providers have been in force. Companies already offering such services when the rules took effect were given a transition period: they may keep operating if they file their authorization request in time through the prescribed process; new entrants must obtain authorization in advance. So, for buying, selling or exchanging crypto, use a provider authorized by the Central Bank or lawfully operating under the transition regime. A brand or an app on its own does not confirm that right; an operator’s current status should be checked in the Central Bank’s official sources.

The general mechanics of buying are in the guide how to buy crypto, and choosing a venue by verifiable signals is in how to choose an exchange.

Taxes

In Brazil, crypto operations touch taxes along several lines, and this is not tax advice:

• Annual return. Crypto is reported in the individual’s annual income return (IRPF) as property once its value reaches the set threshold.
• Monthly reporting of operations. Information on crypto operations is filed with Receita Federal through the DeCripto system (Normative Instruction RFB No. 2,291/2025). The concrete obligation depends on who the participant is (a provider or an individual), on whether a domestic or a foreign platform is used, and on the volume of operations.
• Capital gains tax. Selling or otherwise disposing of a crypto asset with a positive difference between the disposal price and the acquisition cost may create an obligation. Under the ordinary capital gains regime, disposals of low-value property may, in some cases, be exempt.
• Assets held abroad. For crypto assets classified as financial investments held abroad, Law No. 14,754/2023 introduced, from 2024, a separate annual taxation regime for individuals. Which regime applies depends, among other things, on the form of custody and the legal classification of the asset.

The specific rates, exemption thresholds, deadlines and calculation rules change and depend on the type and regularity of operations — we deliberately keep them out of the reference. See current values in Receita Federal’s official sources.

How the rules changed in 2025–2026

The landscape here is changing actively, and several distinct things happened in a short span:

• Reporting was updated. The former Instruction No. 1,888/2019 was replaced by the new DeCripto reporting regime (Normative Instruction RFB No. 2,291/2025), built on the international standard for exchanging tax information about crypto assets. Mandatory monthly filing under the new regime is being rolled out over 2026.
• Provider-authorization rules came into force. Since February 2026, the Central Bank’s rules on authorizing and supervising virtual asset service providers have applied, with a transition period for companies already operating.
• The investment tax reform did not take hold. In 2025 the government proposed Provisional Measure No. 1,303/2025, which changed the taxation of investments and crypto assets and touched existing exemptions. This measure was not converted into a permanent law and lost effect, so the changes it proposed for crypto did not come into force.

Because the tax and regulatory landscape keeps changing, the current status should be checked against official sources before any large operation.

Safety and risks

The rules and their enforcement change, so before large operations it’s worth checking the current requirements. Use only legal platforms — authorized by the Central Bank or operating under the transition period — and beware of fakes and offers with unrealistic returns (see phishing and scams). Responsibility for keeping your keys safe rests with the wallet’s owner (what is a seed phrase, how to store crypto). On the tax side in general — how to handle crypto taxes.

Where to check the current state

The laws in force, the rules and status of service providers, and the tax rules, rates, thresholds and deadlines are published in official sources: the Central Bank of Brazil (bcb.gov.br), the tax authority (gov.br/receitafederal), the legal database of the Presidency (planalto.gov.br), and the Securities Commission (CVM, gov.br/cvm).

• Jurisdiction: Republic of Kazakhstan
• Base law: the Law “On Digital Assets in the Republic of Kazakhstan” No. 193-VII of 6 February 2023, in force since 1 April 2023
• Key updates: Law No. 231-VIII of 17 November 2025 and Law No. 259-VIII of 16 January 2026
• Types of assets: digital financial assets and unbacked digital assets
• Bitcoin and similar cryptocurrencies: unbacked digital assets; not recognized as a means of payment
• Buying and exchange: through providers licensed or registered by the National Bank, or through participants of the AIFC holding the corresponding AFSA permission
• Mining: a licensed activity for Kazakhstan’s individual entrepreneurs and legal entities; the license is issued for three years
• Taxes: income from disposal with a gain in value and income from mining may create tax obligations

In short

This page describes, for a beginner, how the handling of cryptocurrency is arranged in Kazakhstan: what is lawful, where one can legally buy, and how mining and taxes work. This is an overview of facts, not legal advice; specifics for your own situation should be checked against official sources and, if necessary, with a lawyer.

The law permits the purchase, storage, and exchange of unbacked digital assets through the regulated channels it provides for. Such assets, including Bitcoin, are not recognized in Kazakhstan as a means of payment, a financial instrument, or a financial asset. Payment products connected with cryptocurrency settle in money after its conversion, rather than as direct payment with the crypto-asset.

Legal status

The current version of the law distinguishes two types of digital assets: digital financial assets and unbacked digital assets. Bitcoin and many other cryptocurrencies belong to the unbacked ones. Digital financial assets are issued and circulate within a regulated infrastructure and may certify rights in respect of money, financial instruments, goods, property claims, or another underlying asset.

An unbacked digital asset in itself is not recognized as a means of payment, a financial instrument, or a financial asset. Payment products connected with cryptocurrency may operate through its immediate sale and subsequent settlement in ordinary money; this is not direct payment for goods with cryptocurrency.

Where to buy and exchange legally

For an ordinary purchase, sale, or exchange of cryptocurrency, one should use a provider holding the necessary license or registration record. Outside the Astana International Financial Centre (AIFC), the status of operators is checked in the registers of the National Bank of Kazakhstan. A separate legal regime operates within the AIFC, and the presence of the corresponding permission is checked in the public register of its regulator — the AFSA. The mere existence of a brand or an app does not by itself confirm a platform’s right to serve users from Kazakhstan.

The general mechanics of buying are covered in the guide how to buy crypto, and choosing a venue by verifiable signs — in the hub choosing an exchange.

Mining

Digital mining in Kazakhstan is a licensed activity for individual entrepreneurs and legal entities; the license is issued for three years. Requirements for equipment, placement in data centres, and power supply are established by legislation and have been refined over time. The current conditions are published in official sources.

Taxes

The disposal of a digital asset with a gain in value may create a tax obligation. For an individual, the tax base depends on the positive difference between the value on disposal and the confirmed value of acquisition. For digital mining, separate payments and reporting are provided for. The specific regime depends on the person’s tax status, the nature and regularity of the operations, and the current version of the Tax Code. This is not tax advice.

How the regulation changed in 2026

In January and May 2026 the regulation of digital assets in Kazakhstan changed substantially. Law No. 231-VIII extended the legal model for the circulation of unbacked digital assets beyond the AIFC. Since 1 May 2026 a system has been in effect in which the National Bank licenses or registers digital-asset providers operating in the general jurisdiction of Kazakhstan. The AIFC retains a separate legal regime, and its participants are regulated by the AFSA. Digital mining was not first permitted by these amendments: it has been a licensed activity since the base law was introduced in 2023.

Because the rules are recent and continue to be refined, the current status should be checked against official legal sources.

Security and risks

The legal status is changing, so before large operations one should check the current requirements. One should use only lawful, licensed, or registered venues and beware of counterfeits and offers with unrealistic returns (see phishing and scams). Responsibility for keeping keys safe lies with the wallet owner (what is a seed phrase, how to store crypto).

Where to check the current state

The current versions of the laws, the list of licensed and registered providers, the mining rules, and the tax provisions are published in official sources: the “Adilet” legal database (adilet.zan.kz), the website and registers of the National Bank of Kazakhstan, the public register of the AFSA, and the materials of the State Revenue Committee.