Tax Map · Crypto tax rankings

Crypto tax in Palau

Palau is crypto-friendly.

For an individual relocating to Palau, private crypto investment gains (especially on foreign‑platform holdings) are generally not taxed, as Palau has no capital gains tax for individuals and applies a territorial system that excludes genuinely foreign‑source gains.

“Palau operates a territorial taxation system, meaning residents are generally only taxed on income generated within Palau itself.[2] Capital gains (real estate, movable, financial) from Palauan sources are treated as ordinary income and taxed at the same rates as wages.[3] However, all agree on one point: income and capital gains genuinely from foreign sources (dividends, capital gains, crypto-assets managed abroad…) are generally excluded from the Palauan tax base.[3]” — Palau Bureau of Revenue and Taxation / Government of Palau

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.