🇬🇬 Guernsey

Guernsey is positioned as a trusted, agile, and forward-thinking jurisdiction for digital financial innovation with a strong commitment to preventing financial crime. The GFSC regulates the finance sector including digital finance initiatives.

Overview

Statuscrypto_friendly
Risk Score15/100 (Low Risk)
Regioneurope
CurrencyGBP
Adoption Rank#21

Tax

Capital Gains (Personal)0% (no capital gains tax in Guernsey)
Capital Gains (Corporate)0% standard rate (10% for regulated finance, 20% for specific sectors)
VAT on CryptoNo

Licensing

RequiredYes
RegulatorGFSC
FrameworkThe Regulation of Fiduciaries, Administration Businesses and Company Directors, etc (Bailiwick of Guernsey) Law 2020
Easemedium
Cost$20,000 - $120,000

Licensing is overseen by the GFSC with a focus on fiduciary and digital finance businesses.

DeFi

Status: regulated

DeFi activities are regulated under the digital finance framework to ensure compliance with AML and financial crime prevention.

Stablecoins

Status: regulated

Stablecoins are regulated under the digital finance initiative with requirements for transparency and AML compliance.

NFTs

Status: no_rules

No NFT-specific regulation. NFTs assessed on characteristics under existing law.

Mining

LegalYes
Electricity$0.18/kWh
Renewable30%
Infrastructuregood

Mining is legal with moderate electricity costs and a good infrastructure environment. Renewable energy accounts for 30% of electricity.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index75/100
Banking Accessopen

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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