2.Investment vs Trading
Before the introduction of Article 20E, crypto gains often fell into a grey area, where the key question was whether your activities constituted “trading” or long-term investment. Now:
Gains from disposals are mostly captured by the flat 8% rule.
Other crypto-related income (such as mining rewards, staking rewards or DeFi yields) may still be subject to the ordinary personal income tax rules, which are progressive (up to ~35%).
For example:
Selling crypto after a long-term hold → taxable disposal under the 8% flat regime.
Earning crypto from staking or mining → may be taxed as ordinary income if considered active/business-related.