United States

country
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The honest baseline: US citizens and residents owe tax on worldwide crypto gains — long-term holds at 0–20% plus a possible 3.8% surtax, short-term at ordinary rates up to 37%, plus state tax. Form 1099-DA broker reporting began with 2025 transactions, with cost-basis reporting from 2026. The one legal carve-out without renouncing is Puerto Rico's Act 60.

Bitcoin tax treatment

Crypto is taxed as property: long-term gains (held over 1 year) at 0/15/20% plus a possible 3.8% net investment income tax, short-term gains at ordinary rates up to 37%, plus state taxes. Brokers began issuing Form 1099-DA for 2025 transactions, with cost-basis reporting from 2026.

territorial taxation: no

Getting in

Residency: For foreigners: an EB-5 investor green card from $800K, or employment-based visas; spending over 183 days under the substantial presence test generally makes you a US tax resident.

Citizenship: Naturalization after 5 years of permanent residency (3 if married to a citizen) — bringing lifelong worldwide taxation that only renunciation, with a possible exit tax, ends.

Regime stability — the honest note

Citizenship-based taxation makes US rules the hardest on this list to exit — moving abroad changes nothing; only bona fide Puerto Rico residency or renunciation does.

Special regimes within United States

Puerto Rico

Puerto Rico is the only way US citizens escape federal capital gains tax without renouncing. Act 60 residents pay 0% on crypto gains accrued after moving — for decrees obtained through 2025; applicants from January 2026 pay 4%. Requires 183+ days a year on island, a home purchase, annual donations, and tolerance for active IRS scrutiny.

Trusted third party

Places in United States

Austin

The US bitcoin industry's Texas hub — mining and energy companies, open-source developers, and the Bitcoin Park Austin campus on Congress Avenue hosting BitDevs and monthly clubs. It is a place to work in bitcoin more than spend it; merchant acceptance is sparse. Costs run high for Texas after a decade of tech migration.

Trusted third party

Nashville

Nashville hosts Bitcoin Park, the community-supported campus that has anchored grassroots US bitcoin culture since 2022, and hosted the Bitcoin 2024 conference. Expect dense meetup programming — BitDevs, policy salons, mining workshops — rather than shops taking bitcoin. An affordable major city by coastal standards, though prices have climbed steadily.

Trusted third party

Communities here

Bitcoin Park

A community-supported bitcoin campus in Nashville, open since 2022, with a second location on Congress Avenue in Austin. It hosts BitDevs, policy and mining summits, and daily coworking for bitcoiners — arguably the densest grassroots bitcoin programming in the US. Privately operated and membership-funded, so its direction follows its operators and sponsors.

Trusted third party

Verified 2026-06-12. Tax law is paper, not bedrock — verify against primary sources before moving anything that matters. This is not tax or legal advice.