🇺🇸 United States

The United States maintains a clear regulatory framework for cryptocurrencies primarily under Federal Securities Laws, with active SEC involvement in rulemaking and enforcement to protect investors and ensure market fairness.

Overview

StatusLegal
Risk Score45/100 (Moderate Risk)
Regionnorth america
CurrencyUSD
Adoption Rank#4

Tax Information

Capital Gains (Personal)Varies by income bracket, up to 37% federal capital gains tax
Capital Gains (Corporate)21% federal corporate tax rate applies to crypto gains
VAT on CryptoNo
Staking TaxTaxed as ordinary income upon receipt
Airdrop TaxTaxed as ordinary income upon receipt

Crypto is taxed under existing income and capital gains tax rules, with no VAT applied to crypto transactions.

Licensing & Registration

RequiredYes
RegulatorSEC / CFTC / FinCEN / State Regulators
FrameworkFederal Securities Laws
Easehard
Cost (USD)$100,000 - $10,000,000+

Licensing is complex and involves multiple federal and state regulators, including SEC and FinCEN.

Enforcement Activity

Level: Aggressive

The SEC and CFTC have brought numerous enforcement actions against crypto exchanges, DeFi protocols, and token issuers. Major cases in 2024-2025 included actions against several top-10 exchanges. DOJ has pursued criminal cases for fraud and sanctions evasion.

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberYes
FATF Statuscompliant
FATF BodyFATF
Suspicious-Activity ReportingYes

DeFi, Stablecoins & NFTs

Status: regulated

DeFi platforms are subject to existing securities and money transmission laws; regulatory scrutiny is increasing.

Stablecoins

Status: regulated

Stablecoins are regulated under existing securities and money transmission laws, with ongoing SEC and Treasury oversight.

NFTs

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.

Mining

LegalYes
Electricity Cost$0.084/kWh
Renewable Energy23%
Infrastructureexcellent

Mining is legal and supported by robust infrastructure, though energy costs vary regionally.

Geopolitical Risk

Stabilitystable
SanctionsNo
Corruption Index67/100
Banking Accessopen
Sanctions Program ActiveYes

Risk Factors

The US offers a stable and mature environment for crypto businesses but faces regulatory complexity and active enforcement.

Recent Political Events

Sources

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Last reviewed: 2026-04-24 · Data source: Soken Crypto Legal Map

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