The United States maintains a clear regulatory framework for cryptocurrencies under Federal Securities Laws, with active enforcement and rulemaking by the SEC to protect investors and ensure market integrity.
| Status | Legal |
| Risk Score | 45/100 (Moderate Risk) |
| Region | north america |
| Currency | USD |
| Adoption Rank | #4 |
| Capital Gains (Personal) | 0-20% long-term capital gains tax (held >1 year) + 3.8% NIIT for high earners; up to 37% for short-term gains |
| Capital Gains (Corporate) | 21% federal corporate tax rate applies to crypto gains |
| VAT on Crypto | No |
| Staking Tax | Taxed as ordinary income upon receipt |
| Airdrop Tax | Taxed as ordinary income upon receipt |
Crypto is taxed under existing income and capital gains tax rules with no VAT applied to transactions.
| Required | Yes |
| Regulator | SEC / CFTC / FinCEN / State Regulators |
| Framework | Federal Securities Laws |
| Ease | medium |
| Cost | $100,000 - $10,000,000+ |
Licensing depends on activity; exchanges often register as broker-dealers or money transmitters.
Status: regulated
DeFi activities are subject to existing securities and commodities laws; regulatory scrutiny is increasing.
Status: regulated
Stablecoins are regulated under existing securities laws and banking regulations; stablecoin issuers may require licenses.
Status: Unclear
The SEC has indicated that some NFTs, particularly fractionalized NFTs and NFTs sold with expectations of profit, may be securities. No NFT-specific regulation exists. Enforcement has been case-by-case.
| Legal | Yes |
| Electricity | $0.084/kWh |
| Renewable | 23% |
| Infrastructure | excellent |
Mining is legal with strong infrastructure and moderate electricity costs; renewable energy use is growing.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 67/100 |
| Banking Access | open |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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