Bitcoin-friendly jurisdictions in Asia

Georgia exempts individuals from income tax on crypto sales — Ministry of Finance guidance treats the gains as foreign-source income outside Georgian tax. Citizens of roughly 95 countries get a visa-free year, and tax residency comes at 183 days or via a high-net-worth program. The catches: the exemption rests on guidance rather than deep statute, and the political environment is volatile.

Singapore has no capital gains tax, so personally held crypto sells tax-free — a rule firmly in place heading through 2026. The catch: IRAS can reclassify frequent, high-volume activity as trading income taxed at up to 24%, and residency is the hard part — employment passes or a S$10M investor program. CARF reporting is slated for 2027.

Thailand exempts personal capital gains on crypto sold through Thai SEC-licensed exchanges from January 1, 2025 through December 31, 2029, under Ministerial Regulation 399. The 5-year DTV nomad visa needs about THB 500K (~$14K) in savings. The catches: the exemption is temporary and channel-specific, offshore gains remitted to Thailand may still be taxed, and the remittance rules have already shifted twice since 2024.