Tax rules depend on where you live, your local laws, and where you trade or earn income (including crypto and rewards).
Coinbase does not provide legal or tax advice. Tax rules vary by country. Consult a qualified tax professional to determine what applies to you.
Your tax reporting obligations
Tax rules for crypto differ by country and can depend on your trading activity, your total holdings, and income from staking or airdrops.
Coinbase’s reporting obligations
Coinbase follows applicable tax laws worldwide and reports customer transactions, payments, transfers, and other relevant activity to tax or government authorities when required. This includes crypto reporting rules known as the Crypto Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS).
Forms and reports you may receive
If you’re a non‑U.S. customer, you may receive U.S. tax reporting Form 1042‑S for any U.S.‑sourced income paid to your account and a portion may be withheld and remitted to the IRS. Learn more about U.S. tax withholding on Coinbase.
If you’re a non-U.S. customer with an account outside the U.S., you won’t receive U.S. tax reporting forms from Coinbase; use your Account Statement to meet your local tax obligations.
The following information only applies to our non-US customers residing in:
Andorra, Australia, Brazil, Canada, the EU/EEA, Gibraltar, Guernsey, India, Isle of Man, Jersey, Monaco, San Marino, Singapore, Switzerland, and the United Kingdom.
Your tax residency and TIN
Starting January 1, 2026, new customers residing in Andorra, Brazil, the EU/EEA, Guernsey, India, Isle of Man, Jersey, Monaco, San Marino, and the United Kingdom must provide all countries of tax residence, and a Tax Identification Number (TIN) for each country that issues one, during onboarding to meet international tax reporting rules such as CARF and CRS. If you joined Coinbase before January 1, 2026, we'll prompt you to provide this information by your jurisdiction's respective deadlines.
Starting January 1, 2027, new customers residing in Australia, Canada, Gibraltar, Singapore, and Switzerland must provide the same information during onboarding. If you joined Coinbase before January 1, 2027, we'll prompt you to provide this information by your jurisdiction's respective deadlines.
Your tax residency is the country or countries where you’re considered a tax resident (where you have a tax obligation); it determines which tax rules apply and where you may need to report income. Keep your details accurate and up to date, and check rules for each country where you have connections.
A TIN is a unique number issued by your tax authority to identify you for tax purposes; you can usually find it on official correspondence from your government / tax authority, tax letters, returns, or notices. Learn more about TINs and alternate equivalents (EU/EEA customers).
Coinbase is legally required to collect all your tax residencies and TINs (similar to banks and other regulated services). You’re responsible for ensuring the information you provide is correct and kept up to date. Learn more about the data we collect for tax reporting.
Changes to your information
Always keep your personal and tax residency information accurate with Coinbase.
If your circumstances change (e.g. you move countries or your name changes), update your information with Coinbase as soon as possible.
Providing incorrect or outdated information may trigger inquiries and/or lead to potential penalties.
No TIN provided
EU: You have 60 days to provide your tax information before transacting, including the withdrawal of your crypto, becomes unavailable. Once you provide your tax information, the tax related restriction will be lifted.
Non‑EU: For regions that issue TINs, a new Coinbase.com account can be created but trading or transacting will be unavailable until your tax information is provided.