Cryptocurrency Taxation in Holy See (Vatican City)

Vatican City imposes no tax on cryptocurrency transactions or holdings. With 0% PIT, 0% CIT, and 0% CGT, all crypto-related income and gains are untaxed within Vatican City's jurisdiction.

Tax Classification

Since Vatican City has no direct taxation, the classification of cryptocurrency income is largely irrelevant for local tax purposes. However, for international reporting:

International Reporting

Vatican City has committed to the OECD's Crypto-Asset Reporting Framework (CARF). Crypto exchanges and service providers operating in Vatican City may be required to report transactions to relevant tax authorities. Residents of other countries remain subject to their home country's crypto tax rules.

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