- Crypto capital gains are classified as income from capital assets.
- Gains are taxable upon realization, such as selling or exchanging crypto.
- No specific exemptions, but losses can offset gains.
- Thresholds apply; small gains under SEK 50,000 may have deductions.
- Frequent trading may reclassify as business income.

- Mining income is taxed as hobby income at 30% or business income if extensive.
- Staking rewards are treated as capital income, taxed at 30% upon receipt.
- Airdrops and other crypto income are taxable as miscellaneous income.
- Income from crypto salaries is taxed under progressive income rates.

- Report all crypto transactions, including buys, sells, and income.
- Report annually with income tax return.
- Use form K4 for capital gains; provide transaction records.
- Deadline is May 2 for the previous tax year.

- Crypto held in ISK accounts may have different tax treatment.
- Recent focus on anti-money laundering for crypto exchanges.
- Losses from crypto can only offset crypto gains, not other income.
- VAT exempt on crypto trading, but applicable to some services.