All states are different when it comes to regulating cryptocurrencies. Some states have always seen cryptocurrency as an investment and business opportunity while others don’t see it in such a positive light.  Though state taxation is complicated, we’ll cover the basic you need to know to understand the best states for cryptocurrency taxes.

From cryptocurrency accounting to helping you understand the ins and outs of the cryptocurrency industry, our team at Founder’s CPA is here to guide you and answer your questions. Let’s look into the top five states for cryptocurrency businesses and investors. As a bonus, we’ll also talk about three states that aren’t ideal for cryptocurrency taxes. 

Understanding the Basics of Cryptocurrency Taxes

If you’re unfamiliar with cryptocurrency taxes, let’s start with the basics. Federally, you must pay income and capital gains taxes on your cryptocurrency. For ordinary income taxes, this means that when you earn crypto, income is recognized using the fair market value of the asset at the time of receipt. This could include mining rewards, staking rewards, etc.

Capital gains taxes are incurred when you get rid of your cryptocurrency. You’ll experience either a gain or loss based on how much your crypto value has changed since you received it. 

Some states also tax crypto, but this is dependent on the income tax laws where you live. The tax rate that you pay is determined on a state-by-state basis. 

The 5 Best States for Cryptocurrency Taxes

Wyoming

First, there is no state income tax in Wyoming. In the past few years, it has become a hub for cryptocurrency enthusiasts and businesses. The state has exempted crypto businesses from money transmission licenses and it’s authorized a Financial Technology Sandbox allowing businesses to try new technologies and products.

Texas

Another crypto-friendly state with no income tax, Texas is one of the most crypto-friendly states in the U.S. The Texas Department of Bank allowed state-chartered banks to offer cryptocurrency custody services. Plus, miners setting up businesses can utilize 10-year tax abatements, sales, tax credits, and workforce training.

Florida

Florida also has exempted crypto businesses from money transmission licenses. It also has a pilot program that enables businesses to pay state fees using cryptocurrency. Again, Florida is a state with no income tax. 

New Hampshire

Similar to Florida and Wyoming, any cryptocurrency businesses in New Hampshire are exempt from money transmission regulations. Capital gains are not taxed and their only state income tax is on dividends and interest.

Colorado

Recently, Colorado announced that taxpayers can pay state taxes using cryptocurrency. However, it does have state income taxes, and income is taxed at a flat rate of 4.55%. 

The 3 Worst States for Cryptocurrency Taxes

Here are three states that aren’t ideal for cryptocurrency:

  • New York: New York has long required cryptocurrency businesses to register for a BitLicense. It also has some of the highest state taxes nationwide, with income being taxed anywhere from 4-10.9%.
  • California: Here’s where the highest state taxes in the country are found, with income being taxed anywhere from 1-13.3%.
  • Hawaii: Income tax is between 1.4-11% and capital gains are taxed at 7.25%. Although the Hawaii Division of Financial Institutions (DFI) requires a Money Transmitter License for companies dealing with virtual assets, it has recently enacted more crypto-friendly policies.

Seeking Professional Guidance From Founder’s CPA

Our team at Founder’s is here to help you understand the best state for cryptocurrency taxes ahead of tax season to helping your business get up and running. Take advantage of our free initial consultations to get started with our experts.

Curt Mastio

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