2026 年加密貨幣稅務指南：全球資本利得與所得比較

重點摘要

• 行為決定稅務：出售持有的加密貨幣會觸發資本利得稅，而透過質押或挖礦獲得的獎勵則按一般所得課稅。
• 持有期影響稅率： 持有數位資產超過一年通常可解鎖顯著較低的稅率，在像德國等國家甚至可能為 0%。
• 所在地很重要：全球稅法差異極大，從像新加坡與葡萄牙這類友善稅務樞紐，到日本等課稅嚴格的環境不等。
• 2026 年帶來更嚴格的追蹤：隨著像美國的 Form 1099-DA 與歐洲的 DAC8 等新規定，稅務機關自動共享資料，合規變得至關重要。

If you trade cryptocurrencies or earn staking rewards, it is important to understand how these activities are taxed. Tax rules for digital assets vary significantly from one country to another. For a broader country-by-country guide, investors should review how each jurisdiction classifies gains and income differently before making decisions. This guide explains the differences between capital gains (profits from selling assets you hold) and income tax (earnings from activities like mining or staking). We will use current 2026 tax rates to help you understand your obligations and stay compliant.

理解加密貨幣的資本利得與所得稅差異

The way your crypto is taxed generally depends on how you acquired it and how long you have kept it. Capital gains tax applies when you sell or trade a cryptocurrency you already own. Income tax applies to rewards you receive, such as from staking. Understanding what triggers tax events is essential, as even simple actions like swapping tokens or receiving airdrops may create taxable obligations.

For example, if you buy 1 BTC for $50,000 and sell it a year later for $70,000, that $20,000 profit is a capital gain. If you hold the asset for less than a year, it is usually considered a short-term gain and taxed similarly to your regular salary (often between 10% and 37%). If you hold it for over a year, many countries offer a lower long-term rate, such as 0% to 20%.

Income tax works differently. If you receive $1,000 worth of crypto from staking, that amount is generally taxed immediately based on your standard income tax bracket, without any discounts for holding the asset. The key difference is that capital gains tax structures often reward long-term holding, while income tax targets active earning. If you sell those staking rewards later, you will also owe capital gains tax on any increase in value.

美國的加密貨幣課稅

In the United States, the IRS treats cryptocurrency as property. Short-term capital gains (assets held for one year or less) are taxed at standard income tax brackets, ranging from 10% to 37%. For example, if you earn $100,000 a year, your short-term crypto gains might be taxed at 24%.

Long-term gains benefit from lower rates, usually between 0% and 20%. Earnings from staking or mining are taxed as ordinary income as soon as you receive them. High earners may also need to pay an additional 3.8% Net Investment Income Tax (NIIT).

A major update for 2026 is the mandatory use of Form 1099-DA. This means brokers and exchanges now automatically report your digital asset trades directly to the IRS.

歐洲的加密稅規

Tax policies across Europe are very diverse. Germany is highly favorable for long-term investors; if you hold your cryptocurrency for more than one year, the capital gains tax is 0%. However, if you sell within a year, the profits are subject to a progressive tax rate of up to 45%.

In the UK, investors have a £3,000 tax-free allowance for capital gains. Profits above this amount are taxed at 18% to 24%, while frequent traders or those earning crypto income pay standard rates up to 45%. Meanwhile, Portugal remains an attractive location, offering a 0% tax rate on cryptocurrencies held for personal, long-term investment.

As a general trend in 2026, the European Union is pushing for standardized data reporting, though individual tax rates remain under national control.

亞太地區加密貨幣稅務概覽

亞太地區呈現免稅政策與嚴格管制並存的情形。新加坡對個人不徵收資本利得稅，使其成為投資者熱門樞紐。然而，從事加密貨幣交易的企業則須繳納 0% 到 22% 的所得稅。

在日本，所有加密貨幣獲利皆被歸類為「雜項所得」。沒有資本利得折扣，稅率會根據您的總收入介於 15% 到 55% 之間。澳大利亞 若持有資產超過 12 個月，可對資本利得提供 50% 的折扣，這有效地將最高稅率降低至 22.5%。然而，澳大利亞的質押獎勵仍然按普通所得全額課稅。此外，日本 2026 年的穩定幣規範已對穩定幣所得的處理方式提供更明確的指引。

其他重點地區：加拿大、澳大利亞與其他

在加拿大，加密貨幣被視為商品。這代表您的資本利得有 50% 需按邊際所得稅率課稅，視您的收入水平可達最高 53%。

如前一節所述，澳大利亞對長期投資者也適用 50% 的折扣。其他地點，例如葡萄牙與阿聯酋，透過對個人非專業性加密持有提供 0% 的稅率，持續吸引外籍人士移居。

加密稅制比較表

加密稅務管理的常見做法

投資者在跨境管理稅務責任時，常會考慮幾個因素。

• 長期持有： 持有資產超過一年可在美國和德國等國家適用較低的長期資本利得稅率。
• 損失收割：這涉及以虧損價格出售加密貨幣以抵消有利可圖交易應繳的稅款。在美國，投資者可將這些虧損無限制地結轉到未來年度。
• 追蹤成本基礎：保持準確記錄至關重要。使用自動化投資組合追蹤軟體可幫助使用 FIFO（先入先出）等方法正確計算你的成本基礎。

在 2026 年，使用合規的錢包與交易所至關重要，因為國際間的稅務機關現在更頻繁地共享交易數據。

結論

處理加密稅務的關鍵在於理解你持有的和你所賺取的之間的差別。資本利得政策通常會以較低稅率獎勵長期投資者，而來自質押或挖礦的主動性所得通常會立即適用標準稅級。隨著 2026 年的進展，全球稅務機關正透過新表格與資料共享協議縮小申報漏洞。為更好理解地區差異並優化你的策略，比較全球加密貨幣稅務並找出與你投資方式相符的法域很有幫助。維持準確記錄、了解當地稅法並諮詢稅務專業人士，都是確保合規的常見步驟。

常見問題

加密質押的獎勵是被課徵資本利得稅還是所得稅？ 

質押獎勵通常在你收到時視為普通所得（通常稅率介於 10% 到 37%）。如果你之後出售這些獎勵，自收到時起的價值變動將適用資本利得稅。

哪些國家對加密貨幣不徵收資本利得稅？

像新加坡、葡萄牙（針對個人投資）和德國（對持有超過一年之資產）等國家，目前對個人投資者的加密貨幣資本利得稅為0%。

短期與長期加密貨幣資本利得在全球有何差異？ 

短期利得通常以你的標準所得稅率課稅（通常為10%到37%）。長期利得適用於持有超過一年的資產，通常可享有較低的稅率，例如在美國和英國等地為0%到20%。

在國際上，進行加密貨幣對加密貨幣的交易是否需繳稅？ 

是的。在大多數國家，將一種加密貨幣換成另一種被視為課稅事件，會立即觸發資本利得或損失。

2026年加密貨幣稅務有哪些新變化？ 

2026年，國際申報標準已大幅擴展。這包括美國推行的1099-DA表格、歐盟的DAC8規定、英國的新交易所規則，以及關於穩定幣收入的更明確規範。

免責聲明： 本文由 MEXC 提供，僅供一般資訊與教育用途，不構成稅務、法律、投資或財務建議。加密貨幣的稅務處理因司法管轄區和個人情況而異，且法規可能隨時間變動。讀者應就其具體情況諮詢合格的稅務顧問或法律專業人士。MEXC 不保證資訊的準確性或完整性，對基於本文內容所作的任何決策不承擔責任。本文不鼓勵逃稅或為稅務目的而遷移。