{ "index_edition": "Edition 1, Q4 2026 (data frozen 13 Oct 2026; method decisions of 13 Oct 2026 applied)", "generated": "2026-10-13", "method": { "pillars_weight": "Five pillars, each 0-10. AI: 20% each. Crypto: tax 30%, the other four 17.5% each. Index score = 10 x weighted sum (0-100). Every jurisdiction, the United States included, is ranked as a destination on all five pillars (method decision 13 Oct 2026: a global list with no home country).", "rank_score": "Rank-based indicators convert to 0-10 as 10*(N+1-rank)/N, N = number of economies ranked by that source.", "missing": "A pillar is the mean of its indicators. Where a jurisdiction lacks some indicators, the pillar is bridged: an OLS line fitted, across jurisdictions with every indicator, from the mean of the indicators it does have to the full mean (coefficients in bridges). If it has none, the candidate median is used and flagged in imputed.", "ties": "Ties on the rounded score are broken by the Can you move there? pillar, then by the first pillar.", "ai_pillars": { "compute": "mean(Oxford AI Infrastructure/10, Epoch operational AI compute score = 10*log10(1+H100e)/log10(1+H100e of the largest country), GII Infrastructure rank-score)", "regulation": "10*(2*R1 + R2/2 + R3 + 2*A)/6, A = share of OpenAI API, Anthropic API, Gemini API offered there; where A is unknown, 10*(2*R1 + R2/2 + R3)/4", "adoption": "mean(Oxford Development & Diffusion/10, Microsoft AI diffusion: % of working-age people using generative AI / 10)", "talent_capital": "mean(talent = mean(GII Tertiary education, Knowledge workers sub-pillar rank-scores), research = mean(GII Research and development, Knowledge creation), commercial = GII Investment)", "move": "m1+m2+m3+m4+m5+m6, scored for someone of any nationality: m1 self-sponsored residence on income or savings (3/2/1/0), m2 founder or talent route with no local job offer (2/1/0), m3 investment residence or citizenship (1.5 if the minimum is US$600k or less, 0.5 above), m4 permanent residence (1.5 within 5 years, 0.75 within 6-10 or discretionary), m5 citizenship while keeping your other citizenship (1 within 5 years, 0.5 within 6-10, 0 if a prior citizenship must be given up or no path), m6 breadth (routes excluding descent: 6+ 1, 3-5 0.5). A route open to the citizens of one country only counts in no component (see single_nationality_routes); routes open to a list of countries still count.", "model_access_gate": "A jurisdiction where none of the three leading model APIs is offered ranks below every jurisdiction where at least one is." }, "crypto_pillars": { "regulation": "mean(licensing by activity: 10 x share of non-custodial software, spot exchange, custody, stablecoin issuance with an open, operative route for a foreign-owned local firm; state-commitment score s1+s2+s3+s4+s5)", "tax": "weighted mean(personal-gains band on a gain held 6 months x1, personal-gains band on a gain held 24 months x1, crypto-business tax band x2): personal and business tax weigh the same (method decision 13 Oct 2026); CARF reported, not scored", "institutional": "mean(GII Institutions, GII Market sophistication rank-scores) + Chainalysis top-20 bonus (21-rank)/20, cap 10", "talent_innovation": "mean(GII Human capital & research, GII Knowledge & technology outputs rank-scores)", "move": "same as AI" }, "gains_bands": "Applied to the top personal rate on a USD 100,000 gain held 6 months and held 24 months: 0% ->10; <=10% ->8; <=20% ->6; <=30% ->4; <=45% ->2; >45% ->0", "crypto_business_tax": "Rate a licensed crypto business actually pays: statutory digital-asset regimes, special zones a member could realistically use (DIFC/ADGM, AIFC, Labuan), refund or exemption schemes (Malta refund, El Salvador exemption); territorial foreign-source exemptions not applied.", "corporate_bands": "<=10% ->10; <=15% ->8; <=20% ->6; <=25% ->4; <=30% ->2; >30% ->0", "carf": "Reported as information only (first exchange year or status); not scored.", "single_nationality_routes": { "IL-RBI": { "country": "IL", "rule": "B/5 treaty investor visa: US citizens only.", "source": "https://embassies.gov.il/san-francisco/Newsandevents/Pages/B5-Israel-Investor-Visa.aspx" }, "NL-AIV": { "country": "NL", "rule": "Self-employed residence under the Dutch-American Friendship Treaty: US citizens only (Japanese nationals have a separate treaty route).", "source": "https://ind.nl/en/fees-costs-of-an-application" } }, "state_commitment": "s1 reserve (2 holds crypto directly, 1 official but crypto-linked securities only or unfunded); s2 money status (2 legal tender, 1 bitcoin-money statute in force); s3 state-issued crypto instrument or state crypto programme, CBDCs excluded (2 live, 1 approved/announced); s4 dedicated crypto regulator created by statute (2); s5 residence or citizenship payable to the state in crypto (2)." }, "stability": { "method": "Ranks recomputed with each pillar weight moved down and up by 20% (renormalised), with equal pillar weights, and with each pillar dropped in turn; rank_range is the best and worst rank across these 16 variants and the published weights.", "variants": [ "compute weight x0.8", "compute weight x1.2", "regulation weight x0.8", "regulation weight x1.2", "adoption weight x0.8", "adoption weight x1.2", "talent_capital weight x0.8", "talent_capital weight x1.2", "move weight x0.8", "move weight x1.2", "equal weights", "without compute", "without regulation", "without adoption", "without talent_capital", "without move" ] }, "coverage": "Share of each pillar resting on real indicator data: 1 = every indicator observed; below 1 = bridged from the indicators observed; 0 = no indicator, candidate median used. The score coverage weights pillars like the score.", "licence": "CC BY-SA 4.0 (https://creativecommons.org/licenses/by-sa/4.0/). The dataset adapts Oxford Insights Government AI Readiness Index 2025 values (CC BY-SA 4.0), so the whole dataset is shared under the same licence (method decision, 13 Oct 2026). Attribution: CitizensOS, The Compute Capitals of AI Index and The Citadels of Crypto Index, Edition 1 (Q4 2026); includes data from Oxford Insights (CC BY-SA 4.0), WIPO Global Innovation Index 2026 (CC BY 4.0, changes indicated), Epoch AI (CC BY 4.0), Microsoft AI Economy Institute AI diffusion data (MIT) and the ESMA MiCA register; each source licence is in sources.", "sources": { "oxford2025": { "name": "Oxford Insights, Government AI Readiness Index 2025 (full rankings and pillar scores table)", "url": "https://oxfordinsights.com/wp-content/uploads/2026/01/2025-Government-AI-Readiness-Index-Report_01_26.pdf", "retrieved": "2026-10-13", "publisher_update": "Annual (published Jan 2026)", "licence": "CC BY-SA 4.0 (Oxford Insights): values derived from it are shared under the same licence" }, "gii2026": { "name": "WIPO, Global Innovation Index 2026: results and pillar ranks", "url": "https://www.wipo.int/web-publications/global-innovation-index-2026/en/gii-2026-results.html", "retrieved": "2026-10-13", "publisher_update": "Annual (September)", "licence": "CC BY 4.0; changes indicated (ranks converted to 0-10 scores)" }, "chainalysis2026": { "name": "Chainalysis, 2026 Global Crypto Adoption Index (top 20 published)", "url": "https://www.chainalysis.com/blog/2026-global-crypto-adoption-index/", "retrieved": "2026-10-13", "publisher_update": "Annual (published 23 Sep 2026)", "licence": "No reuse licence stated: published top-20 ranks cited as facts with attribution" }, "carf": { "name": "OECD Global Forum, Jurisdictions committed to implement CARF (last update 14 Sep 2026)", "url": "https://www.oecd.org/content/dam/oecd/en/networks/global-forum-tax-transparency/commitments-carf.pdf", "retrieved": "2026-10-13", "publisher_update": "Ad hoc; check each quarter", "licence": "OECD public list; reported, not scored" }, "esma_casp": { "name": "ESMA interim MiCA register: authorised crypto-asset service providers (CSV)", "url": "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv", "retrieved": "2026-10-13", "publisher_update": "Weekly", "licence": "ESMA legal notice: reproduction authorised with acknowledgement. This document has been drafted using material downloaded from the ESMA website." }, "catalogue": { "name": "CitizensOS Mobility Asset Database (mobility_asset_database): production snapshot of 13 Oct 2026 plus the Kazakhstan records merged the same day (#650: KZ-AIV, KZ-SWV, KZ-AIFC, corrected KZ-DNV and KZ-RBI), which are not yet promoted to production", "url": "internal: mobility_asset_database (production snapshot; repository migrations 20261013100000-20261013107000)", "retrieved": "2026-10-13", "publisher_update": "Continuous" }, "eu_ai_act": { "name": "Regulation (EU) 2024/1689 (AI Act)", "url": "https://eur-lex.europa.eu/eli/reg/2024/1689/oj", "retrieved": null, "publisher_update": "Statute" }, "eu_dsm_art4": { "name": "Directive (EU) 2019/790, Article 4 (text and data mining with rights-holder opt-out)", "url": "https://eur-lex.europa.eu/eli/dir/2019/790/oj", "retrieved": null, "publisher_update": "Statute" }, "jp_aca": { "name": "Japan Copyright Office, General Understanding on AI and Copyright in Japan (May 2024): Article 30-4", "url": "https://www.bunka.go.jp/english/policy/copyright/pdf/94055801_01.pdf", "retrieved": "2026-10-13", "publisher_update": "Guidance" }, "sg_ca244": { "name": "Singapore Copyright Act 2021, s.244 (computational data analysis)", "url": "https://sso.agc.gov.sg/Act/CA2021?ProvIds=pr244-", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "uk_s29a": { "name": "UK CDPA 1988 s.29A (text and data analysis for non-commercial research only)", "url": "https://www.legislation.gov.uk/ukpga/1988/48/section/29A", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "us_107": { "name": "17 U.S.C. §107 fair use; US Copyright Office, Copyright and AI Part 3 (training) pre-publication report", "url": "https://www.copyright.gov/ai/Copyright-and-Artificial-Intelligence-Part-3-Generative-AI-Training-Report-Pre-Publication-Version.pdf", "retrieved": null, "publisher_update": "Statute/report" }, "ch_urg24d": { "name": "Swiss Copyright Act Art. 24d (reproduction for scientific research)", "url": "https://www.fedlex.admin.ch/eli/cc/1993/1798_1798_1798/en", "retrieved": null, "publisher_update": "Statute" }, "kr_aibasic": { "name": "Korea Framework Act on AI (AI Basic Act), in force January 2026, as described in Oxford Insights GAIRI 2025 regional chapter", "url": "https://oxfordinsights.com/wp-content/uploads/2026/01/2025-Government-AI-Readiness-Index-Report_01_26.pdf", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "cn_genai": { "name": "China Interim Measures for the Management of Generative AI Services (2023): filing and security assessment before public launch", "url": "https://www.cac.gov.cn/2023-07/13/c_1690898327029107.htm", "retrieved": null, "publisher_update": "Regulation" }, "kz_ailaw": { "name": "Kazakhstan Law No. 230-VIII on Artificial Intelligence, signed 17 Nov 2025 (Kazakhstan Today report)", "url": "https://www.kt.kz/eng/government/tokayev_signs_law_on_artificial_intelligence_1377983990.html", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "vn_ailaw": { "name": "Vietnam Law No. 134/2025/QH15 on Artificial Intelligence, passed 10 Dec 2025 (VnEconomy report)", "url": "https://en.vneconomy.vn/national-assembly-approves-vietnams-first-ai-law.htm", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "vara": { "name": "VARA public register: 58 licensed VASPs", "url": "https://www.vara.ae/en/licenses-and-register/public-register/", "retrieved": "2026-10-13", "publisher_update": "Continuous" }, "sfc_vatp": { "name": "SFC list of licensed virtual asset trading platforms: 13 licensed (updated 12 Oct 2026)", "url": "https://www.sfc.hk/en/Welcome-to-the-Fintech-Contact-Point/Virtual-assets/Virtual-asset-trading-platforms-operators/Lists-of-virtual-asset-trading-platforms", "retrieved": "2026-10-13", "publisher_update": "Continuous" }, "mas_dtsp": { "name": "MAS: regime for digital token service providers (from 30 Jun 2025)", "url": "https://www.mas.gov.sg/news/media-releases/2025/mas-clarifies-regulatory-regime-for-digital-token-service-providers", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "us_genius": { "name": "S.1582 GENIUS Act, Public Law 119-27 (18 Jul 2025)", "url": "https://www.congress.gov/bill/119th-congress/senate-bill/1582", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "us_clarity": { "name": "H.R.3633 CLARITY Act: Senate cloture on motion to proceed not invoked 49-50, 15 Sep 2026 (Record Vote 234)", "url": "https://www.congress.gov/bill/119th-congress/house-bill/3633/all-actions", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "uk_cgt": { "name": "GOV.UK Capital Gains Tax rates: 18% / 24%", "url": "https://www.gov.uk/capital-gains-tax/rates", "retrieved": "2026-10-13", "publisher_update": "Annual" }, "kz_nb": { "name": "National Bank of Kazakhstan: licensing of digital asset exchanges from 1 May 2026", "url": "https://nationalbank.kz/en/news/informacionnye-soobshcheniya/19193", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "cbb_cra": { "name": "Central Bank of Bahrain crypto-asset (CRA) rulebook module", "url": "https://www.cbb.gov.bh/crypto-asset/", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "scb_dare": { "name": "Securities Commission of The Bahamas: Digital Assets and Registered Exchanges Act", "url": "https://www.scb.gov.bs/digital-assets/", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "th_pwc": { "name": "PwC Thailand Tax News Flash 06/2025: personal income tax exemption on crypto gains via licensed operators, 2025-2029 (Ministerial Regulation 399)", "url": "https://www.pwc.com/th/en/pwc-tax-news-flash/2025/eng/tax-news-flash-06_2025.pdf", "retrieved": null, "publisher_update": "Statute" }, "cy_tax": { "name": "Cyprus 2026 tax reform: 8% flat tax on crypto-asset disposals (Chrysostomides law firm summary)", "url": "https://www.chrysostomides.com/publications/cyprus-tax-reform-enhancing-attractiveness-as-an-international-business-and-investment-centre/", "retrieved": null, "publisher_update": "Statute" }, "jp_fiea": { "name": "Japan FIEA amendment passed 15 Jul 2026; separate ~20% crypto taxation expected from Jan 2028 (The Block report); current top rate 55% (miscellaneous income)", "url": "https://www.theblock.co/post/408361/japan-passes-key-bill", "retrieved": null, "publisher_update": "Statute" }, "kr_tax": { "name": "Korea virtual-asset income tax deferred to 1 Jan 2027 (22% incl. local tax above KRW 2.5m)", "url": "https://asianews.network/crypto-tax-postponed-again-why-korea-remains-a-rare-case/", "retrieved": null, "publisher_update": "Statute" }, "atlas_crypto": { "name": "CitizensOS, The Citadels of Crypto (published 26 Sep 2026): tax and route facts with linked official sources", "url": "https://citizensos.ai/insights/citadels-of-crypto", "retrieved": "2026-09-26", "publisher_update": "Our article" }, "atlas_ai": { "name": "CitizensOS, The Compute Capitals of AI (published 26 Sep 2026): route facts with linked official sources", "url": "https://citizensos.ai/insights/compute-capitals-of-ai", "retrieved": "2026-09-26", "publisher_update": "Our article" }, "epoch_dc": { "name": "Epoch AI, AI data centers dataset: current H100-equivalents per site (CC BY 4.0, updated 12 Oct 2026)", "url": "https://epoch.ai/data/data_centers/data_centers.csv", "retrieved": "2026-10-13", "publisher_update": "Continuous (satellite and permit tracking)", "licence": "CC BY 4.0 (Epoch AI)" }, "epoch_gpu": { "name": "Epoch AI, Data on GPU clusters: existing clusters, H100-equivalents (CC BY 4.0, updated 13 Mar 2026; public data excludes most Chinese detail)", "url": "https://epoch.ai/data/gpu_clusters.csv", "retrieved": "2026-10-13", "publisher_update": "Deprecated in favour of the data-centers dataset; last update 13 Mar 2026", "licence": "CC BY 4.0 (Epoch AI)" }, "us_sbr": { "name": "US Executive Order: Establishment of the Strategic Bitcoin Reserve and United States Digital Asset Stockpile (6 Mar 2025)", "url": "https://www.whitehouse.gov/presidential-actions/2025/03/establishment-of-the-strategic-bitcoin-reserve-and-united-states-digital-asset-stockpile/", "retrieved": "2026-10-13", "publisher_update": "Executive order" }, "sv_imf_2026": { "name": "IMF statement (Sep 2026) that El Salvador public-sector bitcoin holdings (~7,764 BTC) grew after June 2025 only via donations (The Block report)", "url": "https://theblock.co/news/regulation/2026-09-04-el-salvador-has-not-used-public-funds-to-accumulate-bitcoin-since-june-2025-imf-says-413535", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "sv_imf_2025": { "name": "IMF Country Report 25/68: El Salvador Bitcoin Law amended (acceptance voluntary, no longer currency, taxes not payable in bitcoin)", "url": "https://www.elibrary.imf.org/view/journals/002/2025/068/article-A001-en.xml", "retrieved": "2026-09-26", "publisher_update": "Programme reviews" }, "sv_freedom": { "name": "El Salvador Freedom Visa: US$1m contribution in bitcoin or USDT (official programme site)", "url": "https://world.adoptingelsalvador.gob.sv/welcome", "retrieved": "2026-09-26", "publisher_update": "Ad hoc" }, "hk_greenbond": { "name": "HKMA: HKSAR Government third digital green bonds offering, HK$10bn (11 Nov 2025)", "url": "https://www.hkma.gov.hk/eng/news-and-media/press-releases/2025/11/20251111-6/", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "th_gtoken": { "name": "Thai Government PR Department: Cabinet approves issuance of Government Token (G-Token) as a digital asset bond (May 2025)", "url": "https://thailand.prd.go.th/en/content/category/detail/id/48/iid/389149", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "kz_reserve": { "name": "Kazakhstan government statement: national crypto reserve US$700m, managed by the National Bank investment corporation; no direct bitcoin yet; national crypto custody at the Central Securities Depository (Trend report, 15 Sep 2026)", "url": "https://www.trend.az/casia/kazakhstan/4224345.html", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "gb_digit": { "name": "HM Treasury tender notice: Digital Gilt Instrument (DIGIT) pilot on DLT, issuance targeted by Q1 2027", "url": "https://www.find-tender.service.gov.uk/Notice/012654-2026", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "ae_dof": { "name": "Dubai Department of Finance MoU with Crypto.com to accept crypto for government fees (May 2025; activation pending technical arrangements)", "url": "https://www.theblock.co/post/354085/dubais-finance-department-signs-mou-with-crypto-com-to-enable-crypto-payments-for-government-services", "retrieved": "2026-10-13", "publisher_update": "Ad hoc" }, "sv_dal": { "name": "El Salvador Digital Assets Issuance Law: exemption of digital-asset yields, transfers and capital gains from all taxes (ECIJA law-firm summary of the enacted law)", "url": "https://files.griddo.ecija.com/ley-de-emision-de-activos-digitales-final30.pdf", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "mt_refund": { "name": "Malta refund system: 35% corporate tax with a 6/7 shareholder refund on trading profits, effective 5% (Vistra guide); optional 15% FITWI regime from 2025 (PwC)", "url": "https://vistra.com/sites/default/files/2024-05/2024%20-%20Tax%20Refund%20Mechanism.pdf", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "kz_aifc_list": { "name": "Joint order of the AIFC Governor (No. 126, 26 May 2020), Minister of Finance (No. 547) and Minister of National Economy (No. 118): list of financial services by AIFC participants exempt from CIT and VAT (items include Dealing in Investments as Principal and as Agent, Providing Custody covering digital assets, Operating a Digital Asset Trading Facility)", "url": "https://aifc.kz/legal-framework/the-list-of-financial-services-provided-by-the-aifc-participants-income-from-which-is-exempt-from-cit-and-vat/the-list-of-financial-services-provided-by-the-aifc-participants-income-from-which-is-exempt-from-cit-and-vat-full-text/", "retrieved": "2026-10-13", "publisher_update": "Joint order" }, "kz_aifc_statute": { "name": "Constitutional Statute of the Republic of Kazakhstan on the Astana International Financial Centre No. 438-V, art. 6 (tax regime): CIT exemption to 1 Jan 2066 for listed financial services, excluding digital-asset exchanges", "url": "https://adilet.zan.kz/rus/docs/Z1500000438", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "kz_aifc": { "name": "AIFC tax regime: 0% corporate income tax on financial services income until 1 Jan 2066 (PwC Kazakhstan alert; AIFC Constitutional Statute art. 6)", "url": "https://www.pwc.com/kz/en/pwc-news/ta-reports/tax-legal-alert-fy19/160-october-2022.html", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "my_labuan": { "name": "Labuan IBFC tax structure: 3% of net audited profits on Labuan trading activities, subject to substance", "url": "https://www.labuanibfc.com/regulatory-tax/tax/tax-structure", "retrieved": "2026-10-13", "publisher_update": "Statute" }, "pwc_tax": { "name": "PwC Worldwide Tax Summaries, individual taxes on income (country page)", "url": "https://taxsummaries.pwc.com/", "retrieved": null, "publisher_update": "Annual" }, "licensing_activity": { "name": "CitizensOS research, crypto licensing by activity (13 Oct 2026): for each country, whether non-custodial software, a spot exchange, custody and stablecoin issuance have an open route in force for a foreign-owned local company, read from the regulator, statute or register; per-country source URLs in the indicator notes and scoring/crypto_licensing_activity.json", "url": "scoring/crypto_licensing_activity.json", "retrieved": "2026-10-13", "publisher_update": "Each quarter" }, "model_access": { "name": "Provider supported-country lists, read 13 Oct 2026: OpenAI API (developers.openai.com/api/docs/supported-countries), Anthropic (anthropic.com/supported-countries; also bars entities majority-owned or controlled from unsupported regions), Gemini API (ai.google.dev/gemini-api/docs/available-regions; EEA, Swiss and UK users must be served through Paid Services)", "url": "https://developers.openai.com/api/docs/supported-countries ; https://www.anthropic.com/supported-countries ; https://ai.google.dev/gemini-api/docs/available-regions", "retrieved": "2026-10-13", "publisher_update": "When the providers change their lists", "licence": "Facts read from public pages" }, "ms_ai_diffusion": { "name": "Microsoft AI Economy Institute, Global AI Diffusion Q2 2026 (AI User Share: % of the working-age population, 15-64, using a generative AI product; modelled from aggregated, anonymised telemetry). Data file AI_Diffusion_Q22026_Update.csv (147 economies, released 21 Sep 2026, sha256 4a076d6a...bd92a). Cite: Misra, Wang, McCullers, White and Lavista Ferres (2025), Measuring AI Diffusion: A Population-Normalized Metric for Tracking Global AI Usage, arXiv:2511.02781. Nigeria value is a regional figure shared by 12 West African economies, so it is treated as missing.", "url": "https://github.com/microsoft/ai-diffusion-report/blob/main/data/AI_Diffusion_Q22026_Update.csv", "retrieved": "2026-10-13", "publisher_update": "Quarterly or half-yearly; earlier periods can be revised", "licence": "MIT (Copyright (c) 2026 Microsoft); notice kept in scoring/research/microsoft-ai-diffusion/LICENSE.md" }, "gii2026_db": { "name": "WIPO, Global Innovation Index 2026 Database: sub-pillar ranks IN.2.2 Tertiary education, IN.5.1 Knowledge workers, IN.2.3 Research and development, OUT.6.1 Knowledge creation, IN.4.2 Investment (WIPO-computed ranks only; no third-party indicator values republished)", "url": "https://www.wipo.int/edocs/pubdocs/en/wipo-pub-2000-2026-tech1.xlsx", "retrieved": "2026-10-13", "publisher_update": "Annual (September)", "licence": "CC BY 4.0; changes indicated (ranks converted to 0-10 scores). The Secretariat of WIPO assumes no liability or responsibility with regard to the transformation or translation of the original content." }, "tax_two_periods": { "name": "CitizensOS research, personal crypto-gains rates at two holding periods (13 Oct 2026): marginal rate on the top slice of a USD 100,000 gain with USD 100,000 of other income, for an ordinary tax resident, under the law in force for a sale on 13 Oct 2027; national plus surtaxes that always apply; Canada includes Ontario; US federal only. Per-country statute or tax-authority URLs in the indicator notes; rates resting on secondary sources are flagged unverified.", "url": "scoring/crypto_tax_two_periods.json", "retrieved": "2026-10-13", "publisher_update": "Each quarter", "licence": "Our research; facts from statutes and tax authorities" }, "naturalisation": { "name": "National nationality laws: whether naturalisation requires renouncing a prior citizenship (country rule recorded per jurisdiction)", "url": "internal: country nationality-law notes", "retrieved": null, "publisher_update": "Statute" } }, "bridges": { "ai_compute": { "[1, 2]": { "a": 1.2596, "b": 0.8135, "n": 39 }, "[0, 1]": { "a": 1.4096, "b": 0.8719, "n": 39 } }, "ai_adoption": { "[0]": { "a": 0.4532, "b": 0.7135, "n": 33 } }, "ai_talent_capital": { "[1, 2, 3, 4]": { "a": 0.3228, "b": 0.9432, "n": 38 } } }, "ai_ranking": [ { "rank": 1, "iso2": "US", "name": "United States", "score": 80.5, "rank_range": [ 1, 2 ], "coverage": 1, "model_access_gate": false }, { "rank": 2, "iso2": "FR", "name": "France", "score": 75.3, "rank_range": [ 1, 11 ], "coverage": 1, "model_access_gate": false }, { "rank": 3, "iso2": "AE", "name": "United Arab Emirates", "score": 73.7, "rank_range": [ 2, 7 ], "coverage": 1, "model_access_gate": false }, { "rank": 4, "iso2": "GB", "name": "United Kingdom", "score": 73.3, "rank_range": [ 3, 7 ], "coverage": 1, "model_access_gate": false }, { "rank": 5, "iso2": "JP", "name": "Japan", "score": 72.8, "rank_range": [ 2, 11 ], "coverage": 1, "model_access_gate": false }, { "rank": 6, "iso2": "SG", "name": "Singapore", "score": 72.1, "rank_range": [ 2, 15 ], "coverage": 1, "model_access_gate": false }, { "rank": 7, "iso2": "CA", "name": "Canada", "score": 71.8, "rank_range": [ 4, 9 ], "coverage": 1, "model_access_gate": false }, { "rank": 8, "iso2": "DE", "name": "Germany", "score": 70.3, "rank_range": [ 3, 14 ], "coverage": 1, "model_access_gate": false }, { "rank": 9, "iso2": "AU", "name": "Australia", "score": 68.9, "rank_range": [ 6, 12 ], "coverage": 1, "model_access_gate": false }, { "rank": 10, "iso2": "CH", "name": "Switzerland", "score": 68.9, "rank_range": [ 4, 13 ], "coverage": 1, "model_access_gate": false }, { "rank": 11, "iso2": "PT", "name": "Portugal", "score": 67, "rank_range": [ 6, 21 ], "coverage": 1, "model_access_gate": false }, { "rank": 12, "iso2": "ES", "name": "Spain", "score": 65.7, "rank_range": [ 8, 19 ], "coverage": 1, "model_access_gate": false }, { "rank": 13, "iso2": "MY", "name": "Malaysia", "score": 65.4, "rank_range": [ 9, 20 ], "coverage": 1, "model_access_gate": false }, { "rank": 14, "iso2": "IE", "name": "Ireland", "score": 64.9, "rank_range": [ 9, 20 ], "coverage": 1, "model_access_gate": false }, { "rank": 15, "iso2": "SE", "name": "Sweden", "score": 64.6, "rank_range": [ 10, 21 ], "coverage": 1, "model_access_gate": false }, { "rank": 16, "iso2": "KR", "name": "South Korea", "score": 63.8, "rank_range": [ 10, 23 ], "coverage": 1, "model_access_gate": false }, { "rank": 17, "iso2": "FI", "name": "Finland", "score": 62.8, "rank_range": [ 12, 26 ], "coverage": 1, "model_access_gate": false }, { "rank": 18, "iso2": "BR", "name": "Brazil", "score": 62.2, "rank_range": [ 13, 24 ], "coverage": 1, "model_access_gate": false }, { "rank": 19, "iso2": "MT", "name": "Malta", "score": 62.1, "rank_range": [ 14, 28 ], "coverage": 0.9, "model_access_gate": false }, { "rank": 20, "iso2": "SA", "name": "Saudi Arabia", "score": 61.8, "rank_range": [ 15, 24 ], "coverage": 1, "model_access_gate": false }, { "rank": 21, "iso2": "TR", "name": "Türkiye", "score": 61.3, "rank_range": [ 13, 26 ], "coverage": 1, "model_access_gate": false }, { "rank": 22, "iso2": "CY", "name": "Cyprus", "score": 61.1, "rank_range": [ 15, 29 ], "coverage": 0.9, "model_access_gate": false }, { "rank": 23, "iso2": "NL", "name": "Netherlands", "score": 60.8, "rank_range": [ 16, 27 ], "coverage": 1, "model_access_gate": false }, { "rank": 24, "iso2": "DK", "name": "Denmark", "score": 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"model_access_gate": false }, { "rank": 32, "iso2": "PA", "name": "Panama", "score": 49.2, "rank_range": [ 26, 36 ], "coverage": 1, "model_access_gate": false }, { "rank": 33, "iso2": "BH", "name": "Bahrain", "score": 48.3, "rank_range": [ 27, 36 ], "coverage": 0.9, "model_access_gate": false }, { "rank": 34, "iso2": "GE", "name": "Georgia", "score": 47.7, "rank_range": [ 33, 36 ], "coverage": 1, "model_access_gate": false }, { "rank": 35, "iso2": "MU", "name": "Mauritius", "score": 46.5, "rank_range": [ 32, 37 ], "coverage": 0.9, "model_access_gate": false }, { "rank": 36, "iso2": "SV", "name": "El Salvador", "score": 46, "rank_range": [ 31, 39 ], "coverage": 1, "model_access_gate": false }, { "rank": 37, "iso2": "LI", "name": "Liechtenstein", "score": 44.3, "rank_range": [ 31, 39 ], "coverage": 0.633, "model_access_gate": false }, { "rank": 38, "iso2": "VN", "name": "Vietnam", "score": 42.4, "rank_range": [ 34, 39 ], "coverage": 1, "model_access_gate": false }, { "rank": 39, "iso2": "PY", "name": "Paraguay", "score": 41.9, "rank_range": [ 35, 40 ], "coverage": 0.967, "model_access_gate": false }, { "rank": 40, "iso2": "NG", "name": "Nigeria", "score": 33.2, "rank_range": [ 38, 40 ], "coverage": 0.867, "model_access_gate": false }, { "rank": 41, "iso2": "HK", "name": "Hong Kong", "score": 55.8, "rank_range": [ 41, 42 ], "coverage": 0.733, "model_access_gate": true }, { "rank": 42, "iso2": "CN", "name": "China", "score": 48.2, "rank_range": [ 41, 42 ], "coverage": 1, "model_access_gate": true } ], "crypto_ranking": [ { "rank": 1, "iso2": "AE", "name": "United Arab Emirates", "score": 84.5, "rank_range": [ 1, 4 ], "coverage": 1 }, { "rank": 2, "iso2": "MT", "name": "Malta", "score": 79.9, "rank_range": [ 2, 13 ], "coverage": 1 }, { "rank": 3, "iso2": "CH", "name": "Switzerland", "score": 76.9, "rank_range": [ 2, 14 ], "coverage": 1 }, { "rank": 4, "iso2": "BS", "name": "The Bahamas", "score": 75.3, "rank_range": [ 3, 23 ], "coverage": 0.65 }, { "rank": 5, "iso2": "CY", "name": "Cyprus", "score": 75.2, "rank_range": [ 3, 10 ], "coverage": 1 }, { "rank": 6, "iso2": "MY", "name": "Malaysia", "score": 75.1, "rank_range": [ 3, 24 ], "coverage": 1 }, { "rank": 7, "iso2": "HK", "name": "Hong Kong", "score": 73.5, "rank_range": [ 4, 15 ], "coverage": 1 }, { "rank": 8, "iso2": "SG", "name": "Singapore", "score": 72.7, "rank_range": [ 5, 18 ], "coverage": 1 }, { "rank": 9, "iso2": "PT", "name": "Portugal", "score": 72.4, "rank_range": [ 6, 14 ], "coverage": 1 }, { "rank": 10, "iso2": "US", "name": "United States", "score": 70.3, "rank_range": [ 1, 17 ], "coverage": 1 }, { "rank": 11, "iso2": "LI", "name": "Liechtenstein", "score": 68.8, "rank_range": [ 6, 26 ], "coverage": 0.65 }, { "rank": 12, "iso2": "DE", "name": "Germany", "score": 68.1, "rank_range": [ 3, 22 ], "coverage": 1 }, { "rank": 13, "iso2": "IE", "name": "Ireland", "score": 67.5, "rank_range": [ 8, 21 ], "coverage": 1 }, { "rank": 14, "iso2": "SV", "name": "El Salvador", "score": 66.3, "rank_range": [ 3, 33 ], "coverage": 1 }, { "rank": 15, "iso2": "NL", "name": "Netherlands", "score": 65.8, "rank_range": [ 9, 21 ], "coverage": 1 }, { "rank": 16, "iso2": "TH", "name": "Thailand", "score": 65.7, "rank_range": [ 14, 27 ], "coverage": 1 }, { "rank": 17, "iso2": "TR", "name": "Türkiye", "score": 65.5, "rank_range": [ 10, 28 ], "coverage": 1 }, { "rank": 18, "iso2": "GE", "name": "Georgia", "score": 65.5, "rank_range": [ 10, 32 ], "coverage": 1 }, { "rank": 19, "iso2": "FR", "name": "France", "score": 65.3, "rank_range": [ 2, 30 ], "coverage": 1 }, { "rank": 20, "iso2": "KZ", "name": "Kazakhstan", "score": 64.9, "rank_range": [ 9, 29 ], "coverage": 1 }, { "rank": 21, "iso2": "GB", "name": "United Kingdom", "score": 64.1, "rank_range": [ 9, 26 ], "coverage": 1 }, { "rank": 22, "iso2": "BH", "name": "Bahrain", "score": 63.5, "rank_range": [ 11, 38 ], "coverage": 1 }, { "rank": 23, "iso2": "SE", "name": "Sweden", "score": 63.1, "rank_range": [ 11, 28 ], "coverage": 1 }, { "rank": 24, "iso2": "EE", "name": "Estonia", "score": 63, "rank_range": [ 12, 26 ], "coverage": 1 }, { "rank": 25, "iso2": "CA", "name": "Canada", "score": 62.8, "rank_range": [ 5, 27 ], "coverage": 1 }, { "rank": 26, "iso2": "MU", "name": "Mauritius", "score": 62.5, "rank_range": [ 11, 37 ], "coverage": 1 }, { "rank": 27, "iso2": "FI", "name": "Finland", "score": 60.8, "rank_range": [ 17, 30 ], "coverage": 1 }, { "rank": 28, "iso2": "SA", "name": "Saudi Arabia", "score": 60.1, "rank_range": [ 15, 34 ], "coverage": 1 }, { "rank": 29, "iso2": "ES", "name": "Spain", "score": 59.6, "rank_range": [ 22, 32 ], "coverage": 1 }, { "rank": 30, "iso2": "KR", "name": "South Korea", "score": 56.8, "rank_range": [ 21, 34 ], "coverage": 1 }, { "rank": 31, "iso2": "AU", "name": "Australia", "score": 55.2, "rank_range": [ 16, 35 ], "coverage": 1 }, { "rank": 32, "iso2": "DK", "name": "Denmark", "score": 54.5, "rank_range": [ 19, 36 ], "coverage": 1 }, { "rank": 33, "iso2": "JP", "name": "Japan", "score": 53.1, "rank_range": [ 6, 40 ], "coverage": 1 }, { "rank": 34, "iso2": "IL", "name": "Israel", "score": 51.4, "rank_range": [ 25, 39 ], "coverage": 1 }, { "rank": 35, "iso2": "CN", "name": "China", "score": 51.1, "rank_range": [ 28, 40 ], "coverage": 1 }, { "rank": 36, "iso2": "BR", "name": "Brazil", "score": 50.3, "rank_range": [ 28, 39 ], "coverage": 1 }, { "rank": 37, "iso2": "PY", "name": "Paraguay", "score": 49.2, "rank_range": [ 25, 41 ], "coverage": 1 }, { "rank": 38, "iso2": "AR", "name": "Argentina", "score": 48.2, "rank_range": [ 31, 41 ], "coverage": 1 }, { "rank": 39, "iso2": "VN", "name": "Vietnam", "score": 47.9, "rank_range": [ 32, 40 ], "coverage": 1 }, { "rank": 40, "iso2": "PA", "name": "Panama", "score": 47.5, "rank_range": [ 31, 40 ], "coverage": 1 }, { "rank": 41, "iso2": "IN", "name": "India", "score": 41.9, "rank_range": [ 36, 41 ], "coverage": 1 }, { "rank": 42, "iso2": "NG", "name": "Nigeria", "score": 16.6, "rank_range": [ 42, 42 ], "coverage": 1 } ], "countries": { "AE": { "iso2": "AE", "name": "United Arab Emirates", "indicators": { "oxford_overall_rank": { "value": 19, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 73, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 73.77, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 72.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 97.27, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 57.34, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 43.15, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 73.3, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 25, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 13, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 13, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 14, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 25, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 47, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 36, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 14, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 85, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 77, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 27, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 1, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 1749, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "vara", "ae_dof" ], "unit": "0/1/2", "note": "VARA (Dubai Law No. 4 of 2022) is a dedicated virtual-asset regulator; Dubai Department of Finance agreed to accept crypto for government fees (activation pending)." }, "state_s2_money_status": { "value": 0, "source": [ "vara", "ae_dof" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 1, "source": [ "vara", "ae_dof" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 2, "source": [ "vara", "ae_dof" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "vara", "ae_dof" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "No AI statute (National AI Strategy 2031); no statutory TDM exception identified.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "vara" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "VARA, ADGM and DIFC licensing; VARA lists 58 licensed VASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "VARA register shows 58 fully licensed, active VASPs (exchange, custody, broker-dealer); IPA holders may not operate and are not counted. Stablecoins: CBUAE Payment Token Services Regulation licenses AED payment-token issuers and ADGM FSRA runs a fiat-referenced token regime (CBUAE/ADGM pages not fetchable, 403/404). Pure software developers not providing VA services are outside VARA's activity list.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "Dubai VARA (assessed) plus ADGM FSRA; CBUAE for payment tokens", "source_urls": [ "https://www.vara.ae/en/licenses-and-register/public-register/", "https://www.centralbank.ae/en/our-operations/fintech-digital-transformation/payment-token-services-regulation/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No personal income tax; UAE Corporate Tax does not reach a natural person's personal investment income. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No personal income tax; UAE Corporate Tax does not reach a natural person's personal investment income. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 9, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "9% federal corporate tax above AED 375,000; free-zone 0% applies only to qualifying income, which may not cover VASP fees.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "AE-DNV/AE-DNV2 US$3,500/mo; AE-AIV entrepreneur and AE-SWV freelance; AE-RBI AED 2m; no PR or naturalisation path." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 8, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.03, "regulation": 8.33, "adoption": 6.53, "talent_capital": 7.46, "move": 7.5, "score": 73.7, "rank": 3, "rank_range": [ 2, 7 ] }, "crypto": { "regulation": 6.5, "tax": 10, "institutional": 9.24, "talent_innovation": 7.91, "move": 7.5, "score": 84.5, "rank": 1, "rank_range": [ 1, 4 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.027, "ai_adoption": 6.532, "ai_talent_capital": 7.458, "cr_regulation": 6.5, "cr_tax": 10, "cr_institutional": 9.244, "cr_talent_innovation": 7.914 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "SG": { "iso2": "SG", "name": "Singapore", "indicators": { "oxford_overall_rank": { "value": 7, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 85, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 74.46, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 78.3, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 92.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 64.15, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 76.42, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 64.3, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 8, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 3, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 25, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 7, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 12, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 2, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 1216, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "sg_ca244", "atlas_ai" ], "unit": "0/1", "note": "No AI statute (voluntary Model AI Governance Framework); Copyright Act 2021 s.244 computational data analysis exception.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 2, "source": [ "sg_ca244", "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "sg_ca244", "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "mas_dtsp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "MAS Payment Services Act licensing; offshore-only DTSPs generally refused since 30 Jun 2025." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Domestic DPT dealing, exchange and custody licensed as MPI with retail consumer-protection measures; the 30 Jun 2025 DTSP rule only bars Singapore firms serving solely overseas clients. Stablecoin: the dedicated MAS-SCS framework is still in consultation (PS Act amendments, 1 Sep 2026, closes 16 Oct 2026), but issuance by MPI-licensed DPT firms is lawful today and live (e.g. XSGD, USDG); MAS says non-SCS stablecoins stay in the DPT regime.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "MAS Payment Services Act (DPT service licence, MPI)", "source_urls": [ "https://www.mas.gov.sg/regulation/acts/payment-services-act" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No capital gains tax. IRAS treats gains from buying and selling digital tokens as personal investment gains, not taxable, unless the activity is trading (badges of trade: frequency, reasons, means, holding period). A 6-month hold is a factor, not a test.", "verified_this_cycle": true, "source_urls": [ "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments", "https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_income-tax-treatment-of-digital-tokens_091020.pdf" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No capital gains tax. IRAS treats gains from buying and selling digital tokens as personal investment gains, not taxable, unless the activity is trading (badges of trade: frequency, reasons, means, holding period). A 6-month hold is a factor, not a test.", "verified_this_cycle": true, "source_urls": [ "https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments", "https://www.iras.gov.sg/media/docs/default-source/e-tax/etaxguide_cit_income-tax-treatment-of-digital-tokens_091020.pdf" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 17, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "17%; no crypto-specific regime.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No self-sponsored route (SG-DNV row is the employer-tied S Pass); ONE Pass/Tech.Pass need ~S$22.5-30k/mo; GIP S$10m; PR discretionary; citizenship requires giving up any other citizenship." }, "move_m2_founder_talent": { "value": 1, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0.75, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 7, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 6.93, "regulation": 10, "adoption": 6.42, "talent_capital": 9.45, "move": 3.25, "score": 72.1, "rank": 6, "rank_range": [ 2, 15 ] }, "crypto": { "regulation": 5, "tax": 8, "institutional": 9.86, "talent_innovation": 9.71, "move": 3.25, "score": 72.7, "rank": 8, "rank_range": [ 5, 18 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.928, "ai_adoption": 6.423, "ai_talent_capital": 9.448, "cr_regulation": 5, "cr_tax": 8, "cr_institutional": 9.856, "cr_talent_innovation": 9.712 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "GB": { "iso2": "GB", "name": "United Kingdom", "indicators": { "oxford_overall_rank": { "value": 3, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 100, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 72.49, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 92.27, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 68.93, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 68.46, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 83.3, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 43.7, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 28, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 3, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 5, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 8, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 8, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 9, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 14, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 17, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 123800, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "gb_digit" ], "unit": "0/1/2", "note": "HM Treasury DIGIT tokenised gilt pilot: platform and managers appointed, issuance targeted by Q1 2027." }, "state_s2_money_status": { "value": 0, "source": [ "gb_digit" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 1, "source": [ "gb_digit" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "gb_digit" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "gb_digit" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "uk_s29a", "atlas_ai" ], "unit": "0/1", "note": "No AI Act; TDM exception limited to non-commercial research (s.29A).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "uk_s29a", "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "uk_s29a", "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "FCA registration (AML) until the full authorisation regime starts 25 Oct 2027." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Exchange and custodian-wallet business is lawful today with FCA MLR registration (AML only); full authorisation regime (SI 2026/102, FCA PS26/9-13 of 30 Jun 2026) starts 25 Oct 2027. Stablecoin: dedicated issuance regime (PS26/10) not in force until Oct 2027; FCA says tokens meeting the e-money definition are regulated e-money, and a 4-firm stablecoin sandbox cohort exists, but whether an EMI route is operative for issuers today could not be confirmed, so null.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": null }, "regime": "FCA MLR registration (AML) until FSMA cryptoasset regime commences 25 Oct 2027", "source_urls": [ "https://www.fca.org.uk/firms/cryptoassets" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 24, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "CGT, no holding-period distinction. Other income ~GBP 74k is above the GBP 50,270 basic-rate band, so the whole gain is at the higher rate 24% (2026-27). Annual exempt amount GBP 3,000.", "verified_this_cycle": true, "source_urls": [ "https://www.gov.uk/capital-gains-tax/rates" ], "edition1_rate": 24 }, "crypto_personal_gains_rate_24m_pct": { "value": 24, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "CGT, no holding-period distinction. Other income ~GBP 74k is above the GBP 50,270 basic-rate band, so the whole gain is at the higher rate 24% (2026-27). Annual exempt amount GBP 3,000.", "verified_this_cycle": true, "source_urls": [ "https://www.gov.uk/capital-gains-tax/rates" ], "edition1_rate": 24 }, "crypto_business_tax_rate_pct": { "value": 25, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "25% main rate.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No remote-income route; Global Talent (GB-SWV2) and Innovator Founder (GB-AIV2) need no employer; investor visa closed; settlement 3-5y; citizenship 1y later." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 6, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.71, "regulation": 8.33, "adoption": 5.61, "talent_capital": 9.48, "move": 5.5, "score": 73.3, "rank": 4, "rank_range": [ 3, 7 ] }, "crypto": { "regulation": 5.5, "tax": 4, "institutional": 9.12, "talent_innovation": 9.64, "move": 5.5, "score": 64.1, "rank": 21, "rank_range": [ 9, 26 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.709, "ai_adoption": 5.608, "ai_talent_capital": 9.484, "cr_regulation": 5.5, "cr_tax": 4, "cr_institutional": 8.921, "cr_talent_innovation": 9.64 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "US": { "iso2": "US", "name": "United States", "indicators": { "oxford_overall_rank": { "value": 1, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 91.77, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 82.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 92.87, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 88.16, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 78.28, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 33, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 3, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 14, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 33, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 3, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 2, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 10, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 2, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 3, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 63, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 2, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2029", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 12622038, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 2, "source": [ "us_sbr" ], "unit": "0/1/2", "note": "Strategic Bitcoin Reserve established by executive order, 6 Mar 2025, capitalised with forfeited bitcoin that is not to be sold." }, "state_s2_money_status": { "value": 0, "source": [ "us_sbr" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "us_sbr" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "us_sbr" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "us_sbr" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "us_107", "atlas_ai" ], "unit": "0/1", "note": "No federal AI statute (state laws contested); training rests on fair use, unsettled in litigation.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "us_107", "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "us_107", "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "us_genius", "us_clarity" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Federal stablecoin statute (GENIUS Act) enacted 18 Jul 2025, taking effect by 18 Jan 2027 at the latest; market-structure bill (CLARITY) failed cloture 49-50 on 15 Sep 2026; state licensing." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "No federal market-structure licence; spot platforms operate via state money-transmitter licences and NY BitLicense; custody via BitLicense, state trust charters or national trust banks. GENIUS Act effective the earlier of 18 Jan 2027 or 120 days after final rules (none final at last report), so federal issuer licensing scores nothing yet; the open stablecoin route today is state-level (NYDFS lists stablecoins approved for issuance by its licensees). FinCEN 2019 guidance: unhosted-wallet software providers are not money transmitters. Note: build.py LIC note says GENIUS 'in force' - it is enacted but not effective.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "Federal (FinCEN MSB; GENIUS Act enacted, not yet effective) plus state licensing (money transmitter, NY BitLicense / limited-purpose trust)", "source_urls": [ "https://www.dfs.ny.gov/virtual_currency_businesses", "https://www.fincen.gov/sites/default/files/2019-05/FinCEN%20Guidance%20CVC%20FINAL%20508.pdf" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 24, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "IRC s.1222: held more than one year = long-term. Short-term gains are ordinary income. Single filer, 2026 brackets (latest published; 2027 not yet): after the USD 16,100 standard deduction, taxable income USD 183,900; the gain spans 22% (to USD 105,700) and 24% (to USD 201,775), top slice 24%. Long-term gain sits wholly in the 15% band (0% to ~USD 49k, 20% above ~USD 533k-545k).", "verified_this_cycle": true, "source_urls": [ "https://www.irs.gov/taxtopics/tc409", "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill" ], "edition1_rate": 23.8 }, "crypto_personal_gains_rate_24m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "IRC s.1222: held more than one year = long-term. Short-term gains are ordinary income. Single filer, 2026 brackets (latest published; 2027 not yet): after the USD 16,100 standard deduction, taxable income USD 183,900; the gain spans 22% (to USD 105,700) and 24% (to USD 201,775), top slice 24%. Long-term gain sits wholly in the 15% band (0% to ~USD 49k, 20% above ~USD 533k-545k).", "verified_this_cycle": true, "source_urls": [ "https://www.irs.gov/taxtopics/tc409", "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill" ], "edition1_rate": 23.8 }, "crypto_business_tax_rate_pct": { "value": 21, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "21% federal, plus state tax.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No self-sponsored residence on income or savings; EB-2 National Interest Waiver (US-SWV) is self-petitioned with no job offer, and O-1 (US-SWV2) and the International Entrepreneur Rule (US-AIV) need no local employer; E-2 treaty investor (US-AIV2, practical minimum about US$200,000, open to nationals of treaty countries); EB-5 (US-RBI) US$800,000 in a targeted employment area (US$1,050,000 elsewhere) gives a two-year conditional green card; naturalisation after 5 years as a permanent resident, and US law does not make you give up another citizenship. Scored with the same rubric as every country (method decision 13 Oct 2026)." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 6, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 8.96, "regulation": 9.17, "adoption": 6.06, "talent_capital": 9.09, "move": 7, "score": 80.5, "rank": 1, "rank_range": [ 1, 2 ] }, "crypto": { "regulation": 6, "tax": 4.5, "institutional": 10, "talent_innovation": 9.46, "move": 7, "score": 70.3, "rank": 10, "rank_range": [ 1, 17 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 8.958, "ai_adoption": 6.058, "ai_talent_capital": 9.089, "cr_regulation": 6, "cr_tax": 4.5, "cr_institutional": 9.352, "cr_talent_innovation": 9.46 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "FR": { "iso2": "FR", "name": "France", "indicators": { "oxford_overall_rank": { "value": 2, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 77.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 76.27, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 90, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 97.18, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 68.2, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 88.63, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 49.6, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 13, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 35, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 17, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 17, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 16, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 17, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 14, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 23, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 19, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 16, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 13, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 41, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 18403, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "AMF/ACPR. ESMA interim register lists dozens of French CASPs with custody. Known EMT issuers authorised in France (Circle EURC/USDC, SG-Forge EURCV). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 31.4, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Art. 150 VH bis CGI: occasional disposals of digital assets taxed at the flat PFU, no holding-period distinction; disposals under EUR 305 a year exempt; option for the progressive scale.", "verified_this_cycle": false, "source_urls": [ "https://bofip.impots.gouv.fr/export/pdf/12859", "https://hayot-expertise.fr/blog/crypto-actifs-2026-fiscalite-plus-values" ], "edition1_rate": 31.4 }, "crypto_personal_gains_rate_24m_pct": { "value": 31.4, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Art. 150 VH bis CGI: occasional disposals of digital assets taxed at the flat PFU, no holding-period distinction; disposals under EUR 305 a year exempt; option for the progressive scale.", "verified_this_cycle": false, "source_urls": [ "https://bofip.impots.gouv.fr/export/pdf/12859", "https://hayot-expertise.fr/blog/crypto-actifs-2026-fiscalite-plus-values" ], "edition1_rate": 31.4 }, "crypto_business_tax_rate_pct": { "value": 25, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "25%.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "FR-IMV visitor visa on passive income; French Tech founders (FR-AIV); FR-RBI EUR300k; resident card after 5y; naturalisation 5y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 7, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.49, "regulation": 5.83, "adoption": 5.89, "talent_capital": 8.45, "move": 10, "score": 75.3, "rank": 2, "rank_range": [ 1, 11 ] }, "crypto": { "regulation": 5, "tax": 3, "institutional": 8.24, "talent_innovation": 8.96, "move": 10, "score": 65.3, "rank": 19, "rank_range": [ 2, 30 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.494, "ai_adoption": 5.89, "ai_talent_capital": 8.453, "cr_regulation": 5, "cr_tax": 3, "cr_institutional": 8.238, "cr_talent_innovation": 8.957 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "SA": { "iso2": "SA", "name": "Saudi Arabia", "indicators": { "oxford_overall_rank": { "value": 15, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 62.93, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 93.21, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 88.62, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 54.48, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 57.39, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 31.4, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 42, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 25, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 31, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 38, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 24, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 47, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 67, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 62, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 29, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 47, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 75, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 28, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 18, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "not on OECD list", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 8391, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "No binding AI statute; SDAIA principles and guidelines.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "No crypto licensing regime." }, "crypto_licensing_by_activity": { "value": 2.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "No crypto exchange, custody or stablecoin licence exists; banks and payment providers may not deal in virtual currencies without SAMA approval; CMA covers only tokens that are securities, plus a sandbox. Whether non-custodial software is lawful without a licence is not addressed by any regulator statement found. Non-custodial scored 1 under the rule applied to every country: no licensing regime and no ban, so software that never holds funds needs no licence.", "activities": { "non_custodial": 1, "spot_exchange": 0, "custody": 0, "stablecoin": 0 }, "regime": "None (SAMA/CMA; no VASP licensing framework)", "source_urls": [ "https://cma.gov.sa/en/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No personal income tax on an individual's non-business investment gains (income tax reaches non-Saudi business activity; zakat reaches business assets). Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/saudi-arabia/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No personal income tax on an individual's non-business investment gains (income tax reaches non-Saudi business activity; zakat reaches business assets). Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/saudi-arabia/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 20, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "20% on foreign-owned shares.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Premium Residency SA-RBI (SAR100k/yr or SAR800k one-off) is permanent from the start; talent route needs a designated employer; no citizenship path." }, "move_m2_founder_talent": { "value": 1, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 6.39, "regulation": 8.33, "adoption": 4.29, "talent_capital": 7.36, "move": 4.5, "score": 61.8, "rank": 20, "rank_range": [ 15, 24 ] }, "crypto": { "regulation": 1.25, "tax": 8, "institutional": 8.31, "talent_innovation": 6.55, "move": 4.5, "score": 60.1, "rank": 28, "rank_range": [ 15, 34 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.386, "ai_adoption": 4.294, "ai_talent_capital": 7.362, "cr_regulation": 1.25, "cr_tax": 8, "cr_institutional": 8.309, "cr_talent_innovation": 6.547 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "EE": { "iso2": "EE", "name": "Estonia", "indicators": { "oxford_overall_rank": { "value": 21, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 96, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 54.29, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 90, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 99.63, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 46.01, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 64.38, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "gii_overall_rank": { "value": 17, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 18, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 34, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 27, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 8, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 26, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 24, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 10, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 1, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 37, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 23, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 40, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 37, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Finantsinspektsioon. ESMA interim register lists about 3 Estonian CASPs (e.g. Lightyear, with custody); national VASP licences lapsed 1 Jul 2026, MiCA authorisation only. Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 22, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Crypto is property under the Income Tax Act; the gain on sale/exchange is taxed at the flat income tax rate, declared per transaction (table 6.3); losses not deductible. No holding-period distinction.", "verified_this_cycle": true, "source_urls": [ "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates", "https://www.emta.ee/uudised/maksumuudatused-2026", "https://www.emta.ee/uudised/kuidas-tasuda-kruptorahalt-maksud" ], "edition1_rate": 22 }, "crypto_personal_gains_rate_24m_pct": { "value": 22, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Crypto is property under the Income Tax Act; the gain on sale/exchange is taxed at the flat income tax rate, declared per transaction (table 6.3); losses not deductible. No holding-period distinction.", "verified_this_cycle": true, "source_urls": [ "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates", "https://www.emta.ee/uudised/maksumuudatused-2026", "https://www.emta.ee/uudised/kuidas-tasuda-kruptorahalt-maksud" ], "edition1_rate": 22 }, "crypto_business_tax_rate_pct": { "value": 22, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "0% on retained profit; 22% on distributions.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "EE-DNV is a visa of up to 1y (EUR4,500/mo); startup permit (EE-AIV); EE-RBI EUR1m; long-term residence after 5y; naturalisation requires renunciation." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 6, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 4.52, "regulation": 5.83, "adoption": 3.74, "talent_capital": 8.4, "move": 7, "score": 59, "rank": 26, "rank_range": [ 21, 28 ] }, "crypto": { "regulation": 5, "tax": 4, "institutional": 9.14, "talent_innovation": 7.99, "move": 7, "score": 63, "rank": 24, "rank_range": [ 12, 26 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 4.519, "ai_adoption": 3.736, "ai_talent_capital": 8.405, "cr_regulation": 5, "cr_tax": 4, "cr_institutional": 9.136, "cr_talent_innovation": 7.986 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 0.5, "talent_capital": 1, "move": 1, "score": 0.9 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "CA": { "iso2": "CA", "name": "Canada", "indicators": { "oxford_overall_rank": { "value": 12, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 72.32, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 76.85, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 78.6, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 69.03, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 67.57, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 38.5, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 16, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 36, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 10, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 20, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 22, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 16, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 13, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 42, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 17, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 13, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 10, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 3109, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "No federal AI law (AIDA died January 2025); fair dealing purposes do not clearly cover training.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "CSA registration of crypto trading platforms under securities law." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Platforms register with CSA members and custody with qualified custodians. Stablecoin: Stablecoin Act (Bill C-15, Royal Assent 26 Mar 2026) awaits regulations, expected 2027; today fiat-backed value-referenced crypto assets can be issued and listed under the CSA interim VRCA terms with issuer undertakings (CSA page redirected, not read). FINTRAC MSB rules cover dealing/transfer, not pure software.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "CSA securities-law registration of crypto trading platforms (restricted/investment dealer, CIRO); federal Stablecoin Act enacted 26 Mar 2026, not in force", "source_urls": [ "https://www.securities-administrators.ca/crypto-assets/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 24.1, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Half the gain is taxable, no holding-period distinction (the 2/3 inclusion proposal was cancelled in 2025). Ontario resident: taxable income ~CAD 138k + 69k = ~CAD 207k; top slice at federal 29% + Ontario 12.16% x 1.56 surtax + ~0.3% BPA clawback = ~48.3% on income, so ~24.1% on the gain. Lower slices ~21.7%-22.5%.", "verified_this_cycle": true, "source_urls": [ "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html" ], "edition1_rate": 26.8 }, "crypto_personal_gains_rate_24m_pct": { "value": 24.1, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Half the gain is taxable, no holding-period distinction (the 2/3 inclusion proposal was cancelled in 2025). Ontario resident: taxable income ~CAD 138k + 69k = ~CAD 207k; top slice at federal 29% + Ontario 12.16% x 1.56 surtax + ~0.3% BPA clawback = ~48.3% on income, so ~24.1% on the gain. Lower slices ~21.7%-22.5%.", "verified_this_cycle": true, "source_urls": [ "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html" ], "edition1_rate": 26.8 }, "crypto_business_tax_rate_pct": { "value": 26.5, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "26.5% combined in Ontario.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No remote-income residence; Express Entry (CA-SWV) needs no job offer; PNP entrepreneur CA-RBI2 ~US$73k; PR direct; citizenship after 3y." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 7, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 6.54, "regulation": 8.33, "adoption": 5.38, "talent_capital": 8.67, "move": 7, "score": 71.8, "rank": 7, "rank_range": [ 4, 9 ] }, "crypto": { "regulation": 5, "tax": 3, "institutional": 9.72, "talent_innovation": 8.99, "move": 7, "score": 62.8, "rank": 25, "rank_range": [ 5, 27 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.544, "ai_adoption": 5.377, "ai_talent_capital": 8.669, "cr_regulation": 5, "cr_tax": 3, "cr_institutional": 9.173, "cr_talent_innovation": 8.993 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "NL": { "iso2": "NL", "name": "Netherlands", "indicators": { "oxford_overall_rank": { "value": 4, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 69.85, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 94.19, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 94.01, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 62.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 66.61, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 43.5, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 13, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 16, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 30, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 10, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 17, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 5, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 11, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 11, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 38, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 947, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "AFM (conduct) / DNB. ESMA interim register lists about 29 Dutch CASPs incl. custody (One Trading, Vivid Money, Zebedee). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "A realised gain is not taxed. Crypto is taxed in Box 3 on its 1 January value: 36% on a deemed return of 6.00% (2026), with an option to report actual return if lower. Holding period irrelevant.", "verified_this_cycle": true, "source_urls": [ "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/aangifte-doen-en-belasting-betalen-met-cryptos" ], "edition1_rate": null }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "A realised gain is not taxed. Crypto is taxed in Box 3 on its 1 January value: 36% on a deemed return of 6.00% (2026), with an option to report actual return if lower. Holding period irrelevant.", "verified_this_cycle": true, "source_urls": [ "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/aangifte-doen-en-belasting-betalen-met-cryptos" ], "edition1_rate": null }, "crypto_business_tax_rate_pct": { "value": 25.8, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "25.8% (19% on the first EUR200,000).", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No passive/remote route; start-up permit NL-AIV2 needs a recognised facilitator, no job offer; DAFT (NL-AIV, EUR4,500) is for US citizens only, so it does not count; PR after 5y; naturalisation generally requires renunciation." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 5, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "", "excluded_single_nationality": [ "NL-AIV" ] } }, "ai": { "compute": 6.36, "regulation": 5.83, "adoption": 5.3, "talent_capital": 8.88, "move": 4, "score": 60.8, "rank": 23, "rank_range": [ 16, 27 ] }, "crypto": { "regulation": 5, "tax": 6, "institutional": 9.17, "talent_innovation": 9.14, "move": 4, "score": 65.8, "rank": 15, "rank_range": [ 9, 21 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.364, "ai_adoption": 5.3, "ai_talent_capital": 8.885, "cr_regulation": 5, "cr_tax": 6, "cr_institutional": 9.173, "cr_talent_innovation": 9.137 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "AR": { "iso2": "AR", "name": "Argentina", "indicators": { "oxford_overall_rank": { "value": 56, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 73, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 50.26, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 84.69, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 71.06, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 32.09, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 70.03, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 23.4, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 75, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 101, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 60, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 73, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 103, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 74, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 76, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 63, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 88, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 74, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 90, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 39, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 76, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2029", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "No AI law, by stated policy.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "atlas_ai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "atlas_ai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "CNV virtual asset service provider registry." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Registered PSAVs may operate exchange and custody with prudential custody and segregation rules; foreign entities must register (or set up locally). CNV regulates PSAVs, not assets. No stablecoin-issuance regime found and BCRA position unclear, so null. Pure software outside the PSAV service list.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": null }, "regime": "CNV PSAV registry (Law 27,739; RG 1058, fully in force 31 Dec 2025)", "source_urls": [ "https://www.argentina.gob.ar/noticias/regulacion-de-los-proveedores-de-servicios-de-activos-virtuales-psav" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Income Tax Law (t.o. 2019) art. 98: gains on digital currencies 15% (5% only for peso-denominated without indexation); foreign-source gains 15%. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/argentina/individual/income-determination" ], "edition1_rate": 15 }, "crypto_personal_gains_rate_24m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Income Tax Law (t.o. 2019) art. 98: gains on digital currencies 15% (5% only for peso-denominated without indexation); foreign-source gains 15%. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/argentina/individual/income-determination" ], "edition1_rate": 15 }, "crypto_business_tax_rate_pct": { "value": 35, "source": "atlas_ai", "unit": "% rate a licensed crypto business pays", "note": "Progressive 25% to 35%.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Rentista AR-IMV ~US$1,250/mo; investor residence AR-AIV; AR-CBI US$350k; citizenship after 2y continuous residence, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 4, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.28, "regulation": 8.33, "adoption": 2.77, "talent_capital": 4.62, "move": 9.5, "score": 57, "rank": 28, "rank_range": [ 18, 33 ] }, "crypto": { "regulation": 5, "tax": 3, "institutional": 2.73, "talent_innovation": 5.18, "move": 9.5, "score": 48.2, "rank": 38, "rank_range": [ 31, 41 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 3.282, "ai_adoption": 2.775, "ai_talent_capital": 4.616, "cr_regulation": 5, "cr_tax": 3, "cr_institutional": 2.734, "cr_talent_innovation": 5.179 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "CH": { "iso2": "CH", "name": "Switzerland", "indicators": { "oxford_overall_rank": { "value": 26, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 39, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 68.97, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 89.2, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 73.93, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 61.41, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 59.84, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 39.1, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 8, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 3, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 3, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 6, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 1, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 10, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 6, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 15, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 17236, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "ch_urg24d" ], "unit": "0/1", "note": "No AI act; TDM exception limited to scientific research (Art. 24d).", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "ch_urg24d" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "ch_urg24d" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "FINMA supervision under financial law and the DLT Act." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Payment-token trading needs AML SRO membership; collective custody needs a FinTech licence (segregated individual-address custody needs no banking licence). Stablecoin: under FINMA Guidance 06/2024 issuers need a banking licence or a bank default guarantee; the proposed payment-instrument-institution licence (FinIA amendment) is not yet in force. Non-custodial wallet providers are not financial intermediaries.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "FINMA (AMLA SRO membership, FinTech or banking licence, DLT trading facility)", "source_urls": [ "https://www.finma.ch/en/authorisation/fintech/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "DBG art. 16(3): private capital gains tax-free. ESTV crypto working paper (3 Aug 2022) applies Circular 36 criteria by analogy: holding >= 6 months, volume <= 5x portfolio, gains < 50% of net income, no leverage, derivatives only to hedge. Here the 6-month case just meets the holding test but the gain equals 50% of net income, so the safe harbour is not met and the case is decided on all facts; assumed private per the brief.", "verified_this_cycle": true, "source_urls": [ "https://estv.admin.ch/estv/de/home/direkte-bundessteuer/dbst-fachinformationen/kryptowaehrungen.html", "https://www.estv2.admin.ch/dvs/kreisschreiben/dbst-ks-2012-1-036-d-de.pdf" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "DBG art. 16(3): private capital gains tax-free. ESTV crypto working paper (3 Aug 2022) applies Circular 36 criteria by analogy: holding >= 6 months, volume <= 5x portfolio, gains < 50% of net income, no leverage, derivatives only to hedge. Here the 6-month case just meets the holding test but the gain equals 50% of net income, so the safe harbour is not met and the case is decided on all facts; assumed private per the brief.", "verified_this_cycle": true, "source_urls": [ "https://estv.admin.ch/estv/de/home/direkte-bundessteuer/dbst-fachinformationen/kryptowaehrungen.html", "https://www.estv2.admin.ch/dvs/kreisschreiben/dbst-ks-2012-1-036-d-de.pdf" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 11.85, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "Canton of Zug combined rate, about 11.85% (Crypto Valley).", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 1, "source": "catalogue", "unit": "0-3", "note": "CH-IMV only 55+ with ties; lump-sum taxation (CH-RBI) costs a tax base of CHF 434,700+; quota work permits; C permit after 5y for nationals of countries with settlement agreements or memoranda (for the US and Canada, at the discretion of the authorities), 10y otherwise; citizenship 10y." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.53, "regulation": 8.33, "adoption": 5.03, "talent_capital": 9.54, "move": 4, "score": 68.9, "rank": 10, "rank_range": [ 4, 13 ] }, "crypto": { "regulation": 5, "tax": 9, "institutional": 9.78, "talent_innovation": 9.71, "move": 4, "score": 76.9, "rank": 3, "rank_range": [ 2, 14 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.525, "ai_adoption": 5.026, "ai_talent_capital": 9.544, "cr_regulation": 5, "cr_tax": 9, "cr_institutional": 9.784, "cr_talent_innovation": 9.712 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "HK": { "iso2": "HK", "name": "Hong Kong", "indicators": { "ai_model_access_share": { "value": 0, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Not listed by OpenAI, Anthropic or Google (Gemini API). Anthropic also bars entities majority-owned or controlled from an unsupported region, wherever they operate." }, "gii_overall_rank": { "value": 14, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 29, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 29, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 4, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 23, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 68, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 19, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 3, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 400, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "hk_greenbond" ], "unit": "0/1/2", "note": "Government has issued tokenised green bonds three times (latest HK$10bn, Nov 2025)." }, "state_s2_money_status": { "value": 0, "source": [ "hk_greenbond" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 2, "source": [ "hk_greenbond" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "hk_greenbond" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "hk_greenbond" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "sfc_vatp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "SFC licensing (13 licensed platforms) and HKMA stablecoin issuer licences." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "SFC lists 13 licensed VATPs; retail trading permitted; client assets held by the platform's associated entity (a standalone custodian regime is not needed for this route). HKMA granted the first stablecoin issuer licences on 10 Apr 2026 (Anchorpoint Financial, HSBC) - HKMA site not reachable from this machine, confirmed via secondary reports.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "SFC VATP licensing (AMLO) plus HKMA Stablecoins Ordinance (in force 1 Aug 2025)", "source_urls": [ "https://www.sfc.hk/en/Welcome-to-the-Fintech-Contact-Point/Virtual-assets/Virtual-asset-trading-platforms-operators/Lists-of-virtual-asset-trading-platforms", "https://www.hkma.gov.hk/eng/key-functions/international-financial-centre/stablecoin-issuers/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No capital gains tax: profits tax covers trade/business profits and excludes profits from sale of capital assets. Holding period only matters as a trading indicator.", "verified_this_cycle": true, "source_urls": [ "https://www.ird.gov.hk/eng/tax/bus_pft.htm" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No capital gains tax: profits tax covers trade/business profits and excludes profits from sale of capital assets. Holding period only matters as a trading indicator.", "verified_this_cycle": true, "source_urls": [ "https://www.ird.gov.hk/eng/tax/bus_pft.htm" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 16.5, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "16.5% (8.25% on the first HK$2m); concessions cover funds, not licensed platforms.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Top Talent Pass (HK-SWV) needs no job offer; New CIES HK$30m; permanent residence after 7y; no nationality for non-Chinese." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0.75, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 6.53, "regulation": 5, "adoption": 4.01, "talent_capital": 8.62, "move": 3.75, "score": 55.8, "rank": 41, "rank_range": [ 41, 42 ] }, "crypto": { "regulation": 6, "tax": 8, "institutional": 9.75, "talent_innovation": 8.81, "move": 3.75, "score": 73.5, "rank": 7, "rank_range": [ 4, 15 ] }, "model_access_share": 0, "pillar_basis": { "ai_compute": "bridged from indicators [1, 2] (y = 1.260 + 0.814x, n=39)", "ai_adoption": "none", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.526, "ai_adoption": null, "ai_talent_capital": 8.621, "cr_regulation": 6, "cr_tax": 8, "cr_institutional": 9.748, "cr_talent_innovation": 8.813 }, "imputed": [ "ai.adoption" ], "coverage": { "ai": { "compute": 0.667, "regulation": 1, "adoption": 0, "talent_capital": 1, "move": 1, "score": 0.733 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "PT": { "iso2": "PT", "name": "Portugal", "indicators": { "oxford_overall_rank": { "value": 28, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 57.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 55.38, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 93.55, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 81.87, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 52.86, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 69.68, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 27.4, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 30, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 42, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 20, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 43, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 26, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 31, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 34, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 20, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 38, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 36, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 29, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 25, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 19, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 31834, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Law 69/2025 (Dec 2025): Banco de Portugal authorises CASPs with CMVM. Only about 1 Portuguese CASP on the ESMA register (Bison Bank, with custody); route open but thin. Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 28, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "CIRS art. 10(1)(k) taxes disposals of non-security crypto-assets; art. 10(22) (formerly 19) excludes gains on crypto-assets held 365 days or more. Gains under 365 days taxed at the 28% special rate (art. 72), with option to aggregate at progressive rates.", "verified_this_cycle": true, "source_urls": [ "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs10.aspx" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "CIRS art. 10(1)(k) taxes disposals of non-security crypto-assets; art. 10(22) (formerly 19) excludes gains on crypto-assets held 365 days or more. Gains under 365 days taxed at the 28% special rate (art. 72), with option to aggregate at progressive rates.", "verified_this_cycle": true, "source_urls": [ "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs10.aspx" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 19, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "19% (2026); Madeira free-zone rate excludes financial intermediation.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "D8/D7 (PT-DNV, PT-IMV); ARI PT-AIV; PT-RBI funds; PR after 5y; citizenship now 10y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 6, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 6.29, "regulation": 5.83, "adoption": 4.01, "talent_capital": 7.85, "move": 9.5, "score": 67, "rank": 11, "rank_range": [ 6, 21 ] }, "crypto": { "regulation": 5, "tax": 6.5, "institutional": 7.63, "talent_innovation": 8.13, "move": 9.5, "score": 72.4, "rank": 9, "rank_range": [ 6, 14 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.286, "ai_adoption": 4.013, "ai_talent_capital": 7.854, "cr_regulation": 5, "cr_tax": 6.5, "cr_institutional": 7.626, "cr_talent_innovation": 8.13 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "SV": { "iso2": "SV", "name": "El Salvador", "indicators": { "oxford_overall_rank": { "value": 104, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 12, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 32.62, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 49.75, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 64.19, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 28.58, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 52.9, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 20.1, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 100, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 94, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 123, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 99, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 93, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 100, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 104, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 83, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 64, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 132, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 67, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 112, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 97, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "identified, not committed", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 2, "source": [ "sv_imf_2026", "sv_imf_2025", "atlas_crypto", "sv_freedom" ], "unit": "0/1/2", "note": "State holds about 7,764 BTC (Sep 2026); Bitcoin Law still in force but since 2025 acceptance is voluntary, bitcoin is no longer currency and taxes are not payable in it; National Bitcoin Office programmes (Chivo now majority private); CNAD is a dedicated digital-asset regulator; Freedom Visa paid in BTC or USDT." }, "state_s2_money_status": { "value": 1, "source": [ "sv_imf_2026", "sv_imf_2025", "atlas_crypto", "sv_freedom" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 1, "source": [ "sv_imf_2026", "sv_imf_2025", "atlas_crypto", "sv_freedom" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 2, "source": [ "sv_imf_2026", "sv_imf_2025", "atlas_crypto", "sv_freedom" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 2, "source": [ "sv_imf_2026", "sv_imf_2025", "atlas_crypto", "sv_freedom" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "CNAD registration under the 2023 Digital Assets Issuance Law." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "CNAD licenses digital asset service providers and keeps a public registry of issuers; operating without approval is illegal. Stablecoin issuers are registered (e.g. Tether group entities registered as stablecoin issuers, EME-0001/0002, 2024; Tether DASP licence and issuer permit).", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "CNAD (Digital Assets Issuance Law 2023) plus BCR bitcoin service provider register", "source_urls": [ "https://cnad.gob.sv/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Bitcoin Law art. 5 as reformed by Legislative Decree 199 (DO 30 Jan 2025, in force 90 days later): bitcoin exchanges are not subject to capital gains taxes. Holding period irrelevant.", "verified_this_cycle": true, "source_urls": [ "https://www.asamblea.gob.sv/sites/default/files/documents/decretos/FC2C7E66-490B-4420-B8B5-221C2F2A4C28.pdf" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Bitcoin Law art. 5 as reformed by Legislative Decree 199 (DO 30 Jan 2025, in force 90 days later): bitcoin exchanges are not subject to capital gains taxes. Holding period irrelevant.", "verified_this_cycle": true, "source_urls": [ "https://www.asamblea.gob.sv/sites/default/files/documents/decretos/FC2C7E66-490B-4420-B8B5-221C2F2A4C28.pdf" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 0, "source": "sv_dal", "unit": "% rate a licensed crypto business pays", "note": "Digital Assets Issuance Law exempts income and capital gains from digital-asset transfers and operations from all taxes.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Rentista SV-IMV ~US$1,635/mo; Freedom Visa SV-CBI US$1m; PR after 1y; naturalisation 5y." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 4, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 2.07, "regulation": 8.33, "adoption": 2.43, "talent_capital": 3.65, "move": 6.5, "score": 46, "rank": 36, "rank_range": [ 31, 39 ] }, "crypto": { "regulation": 9, "tax": 10, "institutional": 3.35, "talent_innovation": 1.91, "move": 6.5, "score": 66.3, "rank": 14, "rank_range": [ 3, 33 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 2.071, "ai_adoption": 2.434, "ai_talent_capital": 3.645, "cr_regulation": 9, "cr_tax": 10, "cr_institutional": 3.345, "cr_talent_innovation": 1.906 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "DE": { "iso2": "DE", "name": "Germany", "indicators": { "oxford_overall_rank": { "value": 6, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 84.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 73.28, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 91.17, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 82.89, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 66.24, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 73.37, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 32.3, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 21, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 3, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 31, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 21, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 8, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 35, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 7, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 21, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 5, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 6, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 13, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 26050, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "BaFin. ESMA interim register lists about 100 German CASPs incl. custody. Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 44.31, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "s.23(1) no.2 EStG: gains on other assets sold within one year are taxable at the personal rate (EUR 1,000 Freigrenze); after one year exempt. Taxable income ~EUR 166k sits in the 42% zone (EUR 69,879-277,825, 2026 tariff); full 5.5% solidarity surcharge applies at this tax level: 42 x 1.055 = 44.31%.", "verified_this_cycle": true, "source_urls": [ "https://www.gesetze-im-internet.de/estg/__23.html", "https://www.gesetze-im-internet.de/estg/__32a.html" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "s.23(1) no.2 EStG: gains on other assets sold within one year are taxable at the personal rate (EUR 1,000 Freigrenze); after one year exempt. Taxable income ~EUR 166k sits in the 42% zone (EUR 69,879-277,825, 2026 tariff); full 5.5% solidarity surcharge applies at this tax level: 42 x 1.055 = 44.31%.", "verified_this_cycle": true, "source_urls": [ "https://www.gesetze-im-internet.de/estg/__23.html", "https://www.gesetze-im-internet.de/estg/__32a.html" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 29.9, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "Corporate tax plus trade tax, just under 30%.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "No remote-income residence (DE-IMV is a discretionary private-means visa); Opportunity Card and self-employment permit; Blue Card PR in 21-27 months; citizenship 5y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 4, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.13, "regulation": 5.83, "adoption": 4.93, "talent_capital": 8.77, "move": 8.5, "score": 70.3, "rank": 8, "rank_range": [ 3, 14 ] }, "crypto": { "regulation": 5, "tax": 4, "institutional": 8.96, "talent_innovation": 9.57, "move": 8.5, "score": 68.1, "rank": 12, "rank_range": [ 3, 22 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.129, "ai_adoption": 4.927, "ai_talent_capital": 8.765, "cr_regulation": 5, "cr_tax": 4, "cr_institutional": 8.561, "cr_talent_innovation": 9.569 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "PY": { "iso2": "PY", "name": "Paraguay", "indicators": { "oxford_overall_rank": { "value": 111, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 12, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 46.38, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 55.29, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 50.05, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 19.15, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 34.6, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 12.6, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 109, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 91, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 136, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 78, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 106, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 110, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 124, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 89, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 121, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 125, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 103, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 105, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "not on OECD list", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 3, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Tokenised assets under the November 2025 securities law; no exchange licensing regime." }, "crypto_licensing_by_activity": { "value": 2.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "No VASP licensing law: the crypto bill passed the Senate (2021) but no promulgated law or CNV/SEPRELAD licensing rule was found; DNIT RG 47/2026 adds tax reporting only. Exchange/custody are unregulated rather than banned (no licensing route), so 0. Non-custodial software: no regime and no ban.", "activities": { "non_custodial": 1, "spot_exchange": 0, "custody": 0, "stablecoin": 0 }, "regime": "None (crypto bill not promulgated; DNIT reporting only)", "source_urls": [ "https://www.bcp.gov.py/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Territorial IRP: gains are taxed only if Paraguayan-source (e.g. movable property located in Paraguay). A sale on a foreign exchange is treated as foreign source. If treated as local source, IRP capital income 8%. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/paraguay/individual/income-determination" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Territorial IRP: gains are taxed only if Paraguayan-source (e.g. movable property located in Paraguay). A sale on a foreign exchange is treated as foreign source. If treated as local source, IRP capital income 8%. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/paraguay/individual/income-determination" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 10, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "10% corporate income tax.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Temporary residence PY-IMV has no income floor; SUACE PY-RBI US$70k; PR after 2y; dual nationality limited (not verified)." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.03, "regulation": 8.33, "adoption": 1.59, "talent_capital": 2.02, "move": 6, "score": 41.9, "rank": 39, "rank_range": [ 35, 40 ] }, "crypto": { "regulation": 1.25, "tax": 10, "institutional": 2.99, "talent_innovation": 0.72, "move": 6, "score": 49.2, "rank": 37, "rank_range": [ 25, 41 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "bridged from indicators [1, 2, 3, 4] (y = 0.323 + 0.943x, n=38)", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 3.033, "ai_adoption": 1.587, "ai_talent_capital": 2.02, "cr_regulation": 1.25, "cr_tax": 10, "cr_institutional": 2.986, "cr_talent_innovation": 0.72 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 0.833, "move": 1, "score": 0.967 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "PA": { "iso2": "PA", "name": "Panama", "indicators": { "oxford_overall_rank": { "value": 102, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 23, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 53.03, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 41.75, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 61.33, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 20.84, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 30.73, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 24.2, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 89, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 79, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 120, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 57, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 78, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 134, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 91, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 94, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 58, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 121, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 126, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 99, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 105, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "No crypto law; bills pending since 2022." }, "crypto_licensing_by_activity": { "value": 2.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "No crypto/VASP law enacted (Bill 697 vetoed 2022); no registration or licensing regime; VASPs follow general AML obligations. Exchange/custody unregulated rather than banned (no route), so 0. Non-custodial software: no regime and no ban.", "activities": { "non_custodial": 1, "spot_exchange": 0, "custody": 0, "stablecoin": 0 }, "regime": "None (bills 247, 326, 487 pending; UAF AML guidance only)", "source_urls": [ "https://www.uaf.gob.pa/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Territorial: only Panamanian-source income is taxed; no crypto law. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/panama/individual/income-determination" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Territorial: only Panamanian-source income is taxed; no crypto law. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/panama/individual/income-determination" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 25, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "25% on Panama-source profit; no crypto regime.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Rentista PA-IMV3 US$850/mo and remote-worker PA-DNV; Friendly Nations PA-IMV2 US$200k; PR after 2y; naturalisation requires renunciation (not verified)." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 8, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.76, "regulation": 8.33, "adoption": 2.25, "talent_capital": 3.27, "move": 7, "score": 49.2, "rank": 32, "rank_range": [ 26, 36 ] }, "crypto": { "regulation": 1.25, "tax": 7, "institutional": 4.42, "talent_innovation": 2.48, "move": 7, "score": 47.5, "rank": 40, "rank_range": [ 31, 40 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 3.758, "ai_adoption": 2.252, "ai_talent_capital": 3.273, "cr_regulation": 1.25, "cr_tax": 7, "cr_institutional": 4.424, "cr_talent_innovation": 2.482 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "GE": { "iso2": "GE", "name": "Georgia", "indicators": { "oxford_overall_rank": { "value": 87, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 19, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 49.35, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 74.17, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 47.44, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 27.24, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 34.63, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 21.6, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 57, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 37, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 62, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 72, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 57, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 72, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 70, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 70, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 83, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 73, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 91, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 80, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 29, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "identified, not committed", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "National Bank of Georgia VASP registration." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "NBG registers VASPs for exchange, transfer, custody, trading platforms; must be a Georgian legal entity (foreign-owned allowed). Stablecoin ICO/issuance rule (Governor's order 52/04, 6 Mar 2026) allows registered VASPs to issue lari or foreign-currency stablecoins with prior written NBG consent.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "National Bank of Georgia VASP registration (amended Sep 2026)", "source_urls": [ "https://nbg.gov.ge/en/page/virtual-asset-service-providers-vasps", "https://nbg.gov.ge/fm/საგადახდო/vasps/initial-coin-offering-stablecoin-final-eng.pdf" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Tax Code art. 82 exempts a resident individual's non-Georgian-source income; the 2019 Finance Ministry/Revenue Service position treats an individual's crypto sale income as non-Georgian source. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://matsne.gov.ge/en/document/view/1043717" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Tax Code art. 82 exempts a resident individual's non-Georgian-source income; the 2019 Finance Ministry/Revenue Service position treats an individual's crypto sale income as non-Georgian source. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://matsne.gov.ge/en/document/view/1043717" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 15, "source": "atlas_crypto", "unit": "% rate a licensed crypto business pays", "note": "15% on distributed profits only (0% while retained).", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "365-day visa-free stay and GE-DNV C5 visa (not residence); property residence GE-RBI US$150k; dual citizenship only by decree." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.28, "regulation": 8.33, "adoption": 2.44, "talent_capital": 4.81, "move": 5, "score": 47.7, "rank": 34, "rank_range": [ 33, 36 ] }, "crypto": { "regulation": 5, "tax": 9, "institutional": 6.69, "talent_innovation": 5.32, "move": 5, "score": 65.5, "rank": 18, "rank_range": [ 10, 32 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 3.276, "ai_adoption": 2.442, "ai_talent_capital": 4.808, "cr_regulation": 5, "cr_tax": 9, "cr_institutional": 6.691, "cr_talent_innovation": 5.324 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "MT": { "iso2": "MT", "name": "Malta", "indicators": { "oxford_overall_rank": { "value": 39, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 77, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 52.25, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 87.77, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 66.58, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 44.16, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 65.19, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "gii_overall_rank": { "value": 31, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 40, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 50, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 25, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 47, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 22, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 48, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 14, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 21, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 62, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 36, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 75, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 31, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "MFSA. ESMA interim register lists about 23 Maltese CASPs incl. custody (OKX Europe, Crypto.com, Bitpanda entity). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Malta CGT applies only to listed asset classes (immovable property, securities, business, IP, partnership and trust interests); CFR DLT guidelines treat crypto held as an investment as outside that list. Trading would be income up to 35%. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/malta/individual/income-determination" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Malta CGT applies only to listed asset classes (immovable property, securities, business, IP, partnership and trust interests); CFR DLT guidelines treat crypto held as an investment as outside that list. Trading would be income up to 35%. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/malta/individual/income-determination" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 5, "source": "mt_refund", "unit": "% rate a licensed crypto business pays", "note": "35% headline, but shareholders reclaim 6/7 of tax on trading profits, an effective 5%; optional 15% FITWI regime from 2025.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Nomad Residence Permit MT-DNV ~US$3,974/mo; Startup Residence MT-AIV; MPRP MT-RBI; PR via MPRP; naturalisation 5y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 6, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 4.5, "regulation": 5.83, "adoption": 3.6, "talent_capital": 7.12, "move": 10, "score": 62.1, "rank": 19, "rank_range": [ 14, 28 ] }, "crypto": { "regulation": 5, "tax": 10, "institutional": 6.94, "talent_innovation": 6.55, "move": 10, "score": 79.9, "rank": 2, "rank_range": [ 2, 13 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 4.499, "ai_adoption": 3.604, "ai_talent_capital": 7.122, "cr_regulation": 5, "cr_tax": 10, "cr_institutional": 6.942, "cr_talent_innovation": 6.547 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 0.5, "talent_capital": 1, "move": 1, "score": 0.9 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "BS": { "iso2": "BS", "name": "The Bahamas", "indicators": { "oxford_overall_rank": { "value": 123, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 8, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 40.26, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 53.62, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 42.14, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 14.55, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 23.19, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "scb_dare" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "DARE Act registration and licensing by the Securities Commission." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Digital asset businesses (exchanges and others, incl. custody) register under Part III of DARE 2024. DARE 2024 provides for stablecoin registration with reserve, custody, segregation and redemption rules and bans algorithmic stablecoins; exact approval mechanics not confirmed on the SCB page.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "Securities Commission of The Bahamas, DARE Act 2024", "source_urls": [ "https://www.scb.gov.bs/dare/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No income tax or capital gains tax.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/bahamas/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No income tax or capital gains tax.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/bahamas/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 0, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "No corporate income tax.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "BEATS remote-work permit (1y); permanent residence by investment BS-RBI (catalogue US$1m); citizenship discretionary." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.17, "regulation": 8.33, "adoption": 1.49, "talent_capital": 7.86, "move": 4.5, "score": 50.7, "rank": 30, "rank_range": [ 29, 37 ] }, "crypto": { "regulation": 5, "tax": 10, "institutional": 8.33, "talent_innovation": 8.06, "move": 4.5, "score": 75.3, "rank": 4, "rank_range": [ 3, 23 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "bridged from indicators [0, 1] (y = 1.410 + 0.872x, n=39)", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "none", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "none", "cr_talent_innovation": "none" }, "pillar_raw": { "ai_compute": 3.165, "ai_adoption": 1.491, "ai_talent_capital": null, "cr_regulation": 5, "cr_tax": 10, "cr_institutional": null, "cr_talent_innovation": null }, "imputed": [ "ai.talent_capital", "crypto.institutional", "crypto.talent_innovation" ], "coverage": { "ai": { "compute": 0.667, "regulation": 1, "adoption": 0.5, "talent_capital": 0, "move": 1, "score": 0.633 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 0, "talent_innovation": 0, "move": 1, "score": 0.65 } } }, "BR": { "iso2": "BR", "name": "Brazil", "indicators": { "oxford_overall_rank": { "value": 22, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 88, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 65.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 78.18, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 94.78, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 46.57, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 67.88, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 20.2, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 53, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 106, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 47, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 56, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 76, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 42, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 51, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 51, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 46, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 48, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 55, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 26, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 96, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 1, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 1252, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Law 14.478/2022 and Central Bank VASP authorisation rules." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Intermediary, custodian and broker SPSAVs need BCB authorisation; incumbents have a transition window to apply. Stablecoin transfers are treated as FX; who may issue a stablecoin is still on the BCB agenda and bill PL 4,308 is pending, so null.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": null }, "regime": "BCB SPSAV authorisation (Law 14,478/2022; Resolutions BCB 519-521, in force 2 Feb 2026)", "source_urls": [ "https://www.bcb.gov.br/conteudo/home-ptbr/TextosApresentacoes/Picchetti_IBRE_FGV_6.4.26.pdf" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Law 8,981/1995 art. 21: progressive capital gains 15% up to BRL 5m, 17.5%, 20%, 22.5% above BRL 30m; monthly sales up to BRL 35k exempt (not this case). Gain ~BRL 540k = 15%. MP 1,303/2025 (17.5% flat) lapsed Oct 2025. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://www.contabeis.com.br/artigos/73399/a-queda-da-mp-1303-2025-o-que-muda-na-tributacao-de-investimentos-e-criptoativos/" ], "edition1_rate": 22.5 }, "crypto_personal_gains_rate_24m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Law 8,981/1995 art. 21: progressive capital gains 15% up to BRL 5m, 17.5%, 20%, 22.5% above BRL 30m; monthly sales up to BRL 35k exempt (not this case). Gain ~BRL 540k = 15%. MP 1,303/2025 (17.5% flat) lapsed Oct 2025. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://www.contabeis.com.br/artigos/73399/a-queda-da-mp-1303-2025-o-que-muda-na-tributacao-de-investimentos-e-criptoativos/" ], "edition1_rate": 22.5 }, "crypto_business_tax_rate_pct": { "value": 34, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "25% IRPJ plus 9% CSLL.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Digital nomad BR-DNV US$1,500/mo; VIPER investment BR-RBI ~US$97k; retiree BR-IMV; naturalisation 4y, dual allowed." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 5.65, "regulation": 8.33, "adoption": 3.34, "talent_capital": 6.27, "move": 7.5, "score": 62.2, "rank": 18, "rank_range": [ 13, 24 ] }, "crypto": { "regulation": 5, "tax": 3, "institutional": 4.53, "talent_innovation": 6.55, "move": 7.5, "score": 50.3, "rank": 36, "rank_range": [ 28, 39 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 5.652, "ai_adoption": 3.338, "ai_talent_capital": 6.271, "cr_regulation": 5, "cr_tax": 3, "cr_institutional": 3.525, "cr_talent_innovation": 6.547 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "CY": { "iso2": "CY", "name": "Cyprus", "indicators": { "oxford_overall_rank": { "value": 47, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 73, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 58.17, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 76.52, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 81.29, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 36.07, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 51.81, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms). Gemini lists 'Republic of Cyprus'." }, "gii_overall_rank": { "value": 29, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 50, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 46, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 41, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 32, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 27, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 21, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 9, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 32, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 37, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 63, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 34, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "CySEC. ESMA interim register lists about 25 Cypriot CASPs incl. custody (eToro). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 8, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Income Tax Law art. 20E (tax reform law published 31 Dec 2025, effective 1 Jan 2026): 8% flat on profits from crypto-asset disposals; losses ring-fenced. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "https://www.mondaq.com/cyprus/fin-tech/1707094/cyprus-introduces-8-flat-tax-on-crypto-asset-gains" ], "edition1_rate": 8 }, "crypto_personal_gains_rate_24m_pct": { "value": 8, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Income Tax Law art. 20E (tax reform law published 31 Dec 2025, effective 1 Jan 2026): 8% flat on profits from crypto-asset disposals; losses ring-fenced. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/cyprus/individual/income-determination", "https://www.mondaq.com/cyprus/fin-tech/1707094/cyprus-introduces-8-flat-tax-on-crypto-asset-gains" ], "edition1_rate": 8 }, "crypto_business_tax_rate_pct": { "value": 15, "source": "cy_tax", "unit": "% rate a licensed crypto business pays", "note": "15% from 2026.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Digital nomad CY-DNV ~US$3,800/mo; Startup Visa CY-AIV2; permanent residence by investment CY-RBI EUR300k; naturalisation ~8y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 6, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 4.31, "regulation": 5.83, "adoption": 3.03, "talent_capital": 7.87, "move": 9.5, "score": 61.1, "rank": 22, "rank_range": [ 15, 29 ] }, "crypto": { "regulation": 5, "tax": 8, "institutional": 7.12, "talent_innovation": 7.66, "move": 9.5, "score": 75.2, "rank": 5, "rank_range": [ 3, 10 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 4.313, "ai_adoption": 3.027, "ai_talent_capital": 7.866, "cr_regulation": 5, "cr_tax": 8, "cr_institutional": 7.122, "cr_talent_innovation": 7.662 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 0.5, "talent_capital": 1, "move": 1, "score": 0.9 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "BH": { "iso2": "BH", "name": "Bahrain", "indicators": { "oxford_overall_rank": { "value": 48, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 46.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 58.04, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 72.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 83.37, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 48.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 49.08, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "gii_overall_rank": { "value": 64, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 31, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 77, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 26, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 79, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 107, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 63, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 99, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 44, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 114, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 139, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 72, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 74, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "cbb_cra" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "CBB crypto-asset module licensing." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "CBB licenses crypto-asset exchanges, brokers and custodians; the SIO module licenses fiat-backed stablecoin issuers (BHD or USD). CBB fintech page fetched is stale; module status from prior knowledge, not re-fetched.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "CBB Rulebook Vol. 6 Crypto-Asset Module (CRA) and Stablecoin Issuance and Offering Module (SIO, 2025)", "source_urls": [ "https://www.cbb.gov.bh/fintech/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No personal income tax.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/bahrain/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No personal income tax.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/bahrain/individual/taxes-on-personal-income" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 0, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "No corporate income tax outside oil and gas (top-up tax applies only to large multinational groups).", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No income route; Golden Residency BH-RBI (BHD200k property) and self-sponsorship BH-RBI2; no realistic citizenship." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 4.67, "regulation": 8.33, "adoption": 3.91, "talent_capital": 4.23, "move": 3, "score": 48.3, "rank": 33, "rank_range": [ 27, 36 ] }, "crypto": { "regulation": 5, "tax": 10, "institutional": 6.12, "talent_innovation": 5.04, "move": 3, "score": 63.5, "rank": 22, "rank_range": [ 11, 38 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 4.668, "ai_adoption": 3.914, "ai_talent_capital": 4.232, "cr_regulation": 5, "cr_tax": 10, "cr_institutional": 6.115, "cr_talent_innovation": 5.036 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 0.5, "talent_capital": 1, "move": 1, "score": 0.9 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "JP": { "iso2": "JP", "name": "Japan", "indicators": { "oxford_overall_rank": { "value": 14, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 70, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 70.62, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 80.46, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 72.71, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 66.13, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 80.75, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 24.7, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 23, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 18, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 24, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 18, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 20, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 6, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 18, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 7, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 82, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 4, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 18746, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "jp_aca" ], "unit": "0/1", "note": "No binding horizontal AI statute; Copyright Act Art. 30-4 permits training for non-enjoyment purposes, commercial included, subject to the proviso and the enjoyment exclusion.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 2, "source": [ "jp_aca" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "jp_aca" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "FSA registration of crypto-asset exchange service providers; moving to FIEA (passed Jul 2026)." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "FSA publishes registers of crypto-asset exchange service providers (exchange and custody) and electronic payment instrument exchange service providers. Stablecoins (electronic payment instruments) may be issued by banks, fund-transfer providers or trust companies; yen stablecoin JPYC issued by a registered fund-transfer provider (2025).", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "JFSA Payment Services Act registration (crypto-asset exchange service providers; electronic payment instruments)", "source_urls": [ "https://www.fsa.go.jp/en/regulated/licensed/index.html" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 50.84, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Crypto gains are miscellaneous income taxed with other income, no holding-period distinction. ~JPY 30m taxable income: national 40% band (JPY 18m-40m) x 1.021 + 10% inhabitants tax = 50.84%. The 20.315% separate taxation for specified crypto-assets (FY2026 reform; FIEA amendment promulgated Jul 2026) applies to transactions from 1 Jan 2028, so not to a sale on 13 Oct 2027.", "verified_this_cycle": true, "source_urls": [ "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm", "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1524.htm" ], "edition1_rate": 55 }, "crypto_personal_gains_rate_24m_pct": { "value": 50.84, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Crypto gains are miscellaneous income taxed with other income, no holding-period distinction. ~JPY 30m taxable income: national 40% band (JPY 18m-40m) x 1.021 + 10% inhabitants tax = 50.84%. The 20.315% separate taxation for specified crypto-assets (FY2026 reform; FIEA amendment promulgated Jul 2026) applies to transactions from 1 Jan 2028, so not to a sale on 13 Oct 2027.", "verified_this_cycle": true, "source_urls": [ "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm", "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1524.htm" ], "edition1_rate": 55 }, "crypto_business_tax_rate_pct": { "value": 30.6, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "Effective national and local rate about 30.6%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "JP-DNV 6-month visa (~US$5,300/mo); HSP/J-Find need a Japanese job or business; Business Manager JP-AIV; PR 1-3y via HSP; naturalisation requires renunciation." }, "move_m2_founder_talent": { "value": 1, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 5, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.14, "regulation": 10, "adoption": 4.54, "talent_capital": 8.24, "move": 6.5, "score": 72.8, "rank": 5, "rank_range": [ 2, 11 ] }, "crypto": { "regulation": 5, "tax": 0, "institutional": 9.84, "talent_innovation": 8.99, "move": 6.5, "score": 53.1, "rank": 33, "rank_range": [ 6, 40 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.141, "ai_adoption": 4.541, "ai_talent_capital": 8.237, "cr_regulation": 5, "cr_tax": 0, "cr_institutional": 8.992, "cr_talent_innovation": 8.993 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "IN": { "iso2": "IN", "name": "India", "indicators": { "oxford_overall_rank": { "value": 27, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 96, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 63.31, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 64.03, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 79.07, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 54.85, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 59.46, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 18.5, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 38, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 60, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 54, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 62, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 35, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 63, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 43, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 28, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 39, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 111, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 35, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 88, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 6, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "identified, not committed", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 4409, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "FIU-IND anti-money-laundering registration only." }, "crypto_licensing_by_activity": { "value": 7.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "VDA service providers (exchange, transfer, safekeeping) must register with FIU-IND; no conduct licence, but operating is lawful once registered. No route for issuing a fiat-backed stablecoin (RBI opposed; no framework). FIU-IND site rejected the fetch.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 0 }, "regime": "FIU-IND registration under PMLA (AML only)", "source_urls": [ "https://fiuindia.gov.in/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 35.88, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "s.115BBH: 30% flat on income from transfer of virtual digital assets, no deductions except cost, no loss set-off; no holding-period distinction. Income-tax Act 2025 (in force for tax year 2026-27) keeps the VDA regime (successor section not confirmed).", "verified_this_cycle": true, "source_urls": [ "https://www.incometax.gov.in/iec/foportal/help/FileITR-2Online-FAQ" ], "edition1_rate": 30 }, "crypto_personal_gains_rate_24m_pct": { "value": 35.88, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "s.115BBH: 30% flat on income from transfer of virtual digital assets, no deductions except cost, no loss set-off; no holding-period distinction. Income-tax Act 2025 (in force for tax year 2026-27) keeps the VDA regime (successor section not confirmed).", "verified_this_cycle": true, "source_urls": [ "https://www.incometax.gov.in/iec/foportal/help/FileITR-2Online-FAQ" ], "edition1_rate": 30 }, "crypto_business_tax_rate_pct": { "value": 25.2, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "25.17% under the concessional regime.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No self-sponsored route without Indian heritage (OCI is descent-based); PRS for investors (~US$1.14m); citizenship requires renunciation." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0.75, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 5.69, "regulation": 8.33, "adoption": 3.67, "talent_capital": 6.13, "move": 1.75, "score": 51.1, "rank": 29, "rank_range": [ 22, 35 ] }, "crypto": { "regulation": 3.75, "tax": 2, "institutional": 7.41, "talent_innovation": 7.59, "move": 1.75, "score": 41.9, "rank": 41, "rank_range": [ 36, 41 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 5.692, "ai_adoption": 3.668, "ai_talent_capital": 6.127, "cr_regulation": 3.75, "cr_tax": 2, "cr_institutional": 6.655, "cr_talent_innovation": 7.59 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "TR": { "iso2": "TR", "name": "Türkiye", "indicators": { "oxford_overall_rank": { "value": 53, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 77, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 52.76, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 68.18, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 77.59, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 45.7, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 47.27, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 18.9, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 45, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 103, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 41, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 46, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 44, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 38, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 49, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 28, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 70, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 33, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 48, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 34, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 58, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 20, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Capital Markets Board licensing under Law 7518 (2024)." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "CMB licenses crypto-asset service providers (platforms TRY 150m capital, custody institutions TRY 500m); incumbents operate under transition, custody licences granted (e.g. BankPozitif temporary custody licence). CBRT bars crypto for payments; no stablecoin-issuance rule found, so null.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": null }, "regime": "Capital Markets Board (SPK) licensing under Law 7518 (2024)", "source_urls": [ "https://www.spk.gov.tr/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No law taxes an individual's crypto gains: the crypto tax articles of the March 2026 omnibus bill were withdrawn in April 2026; the Income Tax Law's closed list of capital gains (supplementary art. 80) does not name crypto. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://www.haberturk.com/kripto-varliklarin-vergilendirilmesi-teklifi-geri-cekildi-3872639", "https://www.cnbce.com/kripto/kripto-paraya-vergi-getiren-duzenleme-geri-cekildi-h27340" ], "edition1_rate": null }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No law taxes an individual's crypto gains: the crypto tax articles of the March 2026 omnibus bill were withdrawn in April 2026; the Income Tax Law's closed list of capital gains (supplementary art. 80) does not name crypto. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://www.haberturk.com/kripto-varliklarin-vergilendirilmesi-teklifi-geri-cekildi-3872639", "https://www.cnbce.com/kripto/kripto-paraya-vergi-getiren-duzenleme-geri-cekildi-h27340" ], "edition1_rate": null }, "crypto_business_tax_rate_pct": { "value": 25, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "25%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Digital nomad TR-DNV US$3,000/mo; Tech Visa TR-SWV; citizenship by investment TR-CBI US$400k (dual allowed); long-term residence after 8y." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0.75, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 4, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 4.01, "regulation": 8.33, "adoption": 3.23, "talent_capital": 6.32, "move": 8.75, "score": 61.3, "rank": 21, "rank_range": [ 13, 26 ] }, "crypto": { "regulation": 5, "tax": 7, "institutional": 4.83, "talent_innovation": 6.83, "move": 8.75, "score": 65.5, "rank": 17, "rank_range": [ 10, 28 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 4.013, "ai_adoption": 3.23, "ai_talent_capital": 6.319, "cr_regulation": 5, "cr_tax": 7, "cr_institutional": 4.784, "cr_talent_innovation": 6.835 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "MU": { "iso2": "MU", "name": "Mauritius", "indicators": { "oxford_overall_rank": { "value": 67, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 65.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 48.72, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 72.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 65.63, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 38.52, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 36.76, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "gii_overall_rank": { "value": 50, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 34, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 76, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 79, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 38, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 90, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 99, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 30, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 19, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 116, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 123, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 92, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 83, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Virtual Asset and Initial Token Offering Services Act 2021 (FSC licensing)." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "FSC licenses VASP classes (broker-dealer, wallet/custodian, marketplace/exchange); token issuers register under s.25. FSC final Guidance Notes on Stablecoins (13 Aug 2026): issuance needs the relevant VAITOS licence or registration plus Bank of Mauritius no-objection where used for payments.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "FSC Mauritius, VAITOS Act 2021", "source_urls": [ "https://www.fscmauritius.org/media/dyedhu0b/fsc-guidance-notes-on-stablecoins-and-annexure.pdf" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No capital gains tax; repeated dealing could be taxed as trade. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/mauritius/individual/income-determination" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No capital gains tax; repeated dealing could be taxed as trade. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/mauritius/individual/income-determination" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 15, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "15%; partial exemptions do not cover virtual-asset service fees.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "Premium Visa MU-DNV US$1,500/mo is a visa (up to 1 year, renewable), not residence; retiree residence MU-IMV is age-limited; property and occupation-permit routes not in our catalogue yet. m1 corrected from 3 to 2 under the published rubric (13 Oct 2026 revision)." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.09, "regulation": 8.33, "adoption": 3.2, "talent_capital": 4.65, "move": 4, "score": 46.5, "rank": 35, "rank_range": [ 32, 37 ] }, "crypto": { "regulation": 5, "tax": 9, "institutional": 7.48, "talent_innovation": 3.78, "move": 4, "score": 62.5, "rank": 26, "rank_range": [ 11, 37 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 3.087, "ai_adoption": 3.202, "ai_talent_capital": 4.652, "cr_regulation": 5, "cr_tax": 9, "cr_institutional": 7.482, "cr_talent_innovation": 3.777 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 0.5, "talent_capital": 1, "move": 1, "score": 0.9 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "NG": { "iso2": "NG", "name": "Nigeria", "indicators": { "oxford_overall_rank": { "value": 70, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 80.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 39.1, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 78.13, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 47.46, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 39.45, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 42.66, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "gii_overall_rank": { "value": 118, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 121, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 113, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 123, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 123, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 126, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 108, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 84, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 84, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 102, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 109, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 101, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 3, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "SEC Nigeria registration under the Investments and Securities Act 2025." }, "crypto_licensing_by_activity": { "value": 0, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "The only status granted is approval-in-principle under the ARIP incubation programme (Quidax, Busha, Aug 2024); no full registration found; the 2026 Rules on Digital and Virtual Assets Operations, Custody and Markets are a draft (published 20 Aug 2026). In-principle/incubation treated as pilot, so 0; cNGN stablecoin is a sandbox product. Non-custodial software treatment under ISA 2025 not determined.", "activities": { "non_custodial": null, "spot_exchange": 0, "custody": 0, "stablecoin": 0 }, "regime": "SEC Nigeria ISA 2025 / ARIP incubation; 2026 rules only proposed", "source_urls": [ "https://home.sec.gov.ng/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 25, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Nigeria Tax Act 2025 (in force 1 Jan 2026): gains on digital/virtual assets are chargeable and taxed at personal income tax rates; top band 25% above NGN 50m. Case income ~NGN 300m, so 25%. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://assets.kpmg.com/content/dam/kpmg/ng/pdf/2025/06/The Nigeria Tax Act (NTA), 2025.pdf" ], "edition1_rate": null }, "crypto_personal_gains_rate_24m_pct": { "value": 25, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Nigeria Tax Act 2025 (in force 1 Jan 2026): gains on digital/virtual assets are chargeable and taxed at personal income tax rates; top band 25% above NGN 50m. Case income ~NGN 300m, so 25%. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://assets.kpmg.com/content/dam/kpmg/ng/pdf/2025/06/The Nigeria Tax Act (NTA), 2025.pdf" ], "edition1_rate": null }, "crypto_business_tax_rate_pct": { "value": 30, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "30% for large companies.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "No residence route in our catalogue other than descent." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 0, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 1.71, "regulation": 8.33, "adoption": 3.27, "talent_capital": 3.31, "move": 0, "score": 33.2, "rank": 40, "rank_range": [ 38, 40 ] }, "crypto": { "regulation": 0, "tax": 3, "institutional": 2.19, "talent_innovation": 2.12, "move": 0, "score": 16.6, "rank": 42, "rank_range": [ 42, 42 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "bridged from indicators [1, 2, 3, 4] (y = 0.323 + 0.943x, n=38)", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 1.711, "ai_adoption": 3.268, "ai_talent_capital": 3.309, "cr_regulation": 0, "cr_tax": 3, "cr_institutional": 1.295, "cr_talent_innovation": 2.122 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 0.5, "talent_capital": 0.833, "move": 1, "score": 0.867 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "VN": { "iso2": "VN", "name": "Vietnam", "indicators": { "oxford_overall_rank": { "value": 45, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 53.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 57.41, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 88.05, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 73.21, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 47.03, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 43.28, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 27.9, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 43, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 64, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 79, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 59, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 43, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 48, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 35, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 35, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 68, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 78, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 85, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 49, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 93, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 18, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "identified, not committed", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 50, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "vn_ailaw" ], "unit": "0/1", "note": "Risk-based AI law in force 1 March 2026.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "vn_ailaw" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "vn_ailaw" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 3, "source": [ "chainalysis2026" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Pilot crypto market only (2025 resolution)." }, "crypto_licensing_by_activity": { "value": 0, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Pilot only: applications from 20 Jan 2026, five applicants passed initial review, no licence issued at last report; VND 10tn capital and foreign ownership capped at 49%, so a foreign-owned local company cannot qualify. Pilot excludes fiat-backed assets, so no stablecoin route. Non-custodial software treatment not determined.", "activities": { "non_custodial": null, "spot_exchange": 0, "custody": 0, "stablecoin": 0 }, "regime": "Resolution 05/2025/NQ-CP five-year pilot (Ministry of Finance)", "source_urls": [ "https://mof.gov.vn/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0.1, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Circular 32/2026/TT-BTC (in force 27 Mar 2026, for the pilot under Resolution 05/2025/NQ-CP): individuals pay 0.1% of the transfer price on each transfer through crypto-asset service providers, gain or loss. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://vietnamlawmagazine.vn/01-tax-on-transfer-of-crypto-assets-mofs-circular-79107.html", "https://gvlawyers.com.vn/wp-content/uploads/2026/03/EN_Legal-alert-_Circular-32-2026_Taxation-of-transactions-in-crypto-assets.pdf" ], "edition1_rate": null }, "crypto_personal_gains_rate_24m_pct": { "value": 0.1, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Circular 32/2026/TT-BTC (in force 27 Mar 2026, for the pilot under Resolution 05/2025/NQ-CP): individuals pay 0.1% of the transfer price on each transfer through crypto-asset service providers, gain or loss. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://vietnamlawmagazine.vn/01-tax-on-transfer-of-crypto-assets-mofs-circular-79107.html", "https://gvlawyers.com.vn/wp-content/uploads/2026/03/EN_Legal-alert-_Circular-32-2026_Taxation-of-transactions-in-crypto-assets.pdf" ], "edition1_rate": null }, "crypto_business_tax_rate_pct": { "value": 20, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "20%; no tax regime yet for the pilot crypto market.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Investor visa VN-RBI ~US$115k; work permit needs an employer; naturalisation requires renunciation." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 4.66, "regulation": 5, "adoption": 3.75, "talent_capital": 4.78, "move": 3, "score": 42.4, "rank": 38, "rank_range": [ 34, 39 ] }, "crypto": { "regulation": 0, "tax": 7, "institutional": 6.37, "talent_innovation": 5.97, "move": 3, "score": 47.9, "rank": 39, "rank_range": [ 32, 40 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 4.658, "ai_adoption": 3.747, "ai_talent_capital": 4.784, "cr_regulation": 0, "cr_tax": 7, "cr_institutional": 6.223, "cr_talent_innovation": 5.971 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "LI": { "iso2": "LI", "name": "Liechtenstein", "indicators": { "oxford_overall_rank": { "value": 98, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 19, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 46.92, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 48.4, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 49.54, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 28.68, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 46.99, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EEA member: AI Act and DSM TDM rules apply or are being incorporated via the EEA Agreement.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "TVTG (Blockchain Act) plus MiCA; ESMA register lists 12 Liechtenstein CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "MiCA applies in the EEA; ESMA interim register lists about 12 Liechtenstein CASPs incl. custody (LGT Bank, Bank Frick). Non-custodial software outside CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EEA MiCA via FMA Liechtenstein, plus TVTG (Blockchain Act)", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Tax Act (SteG) art. 15(2)(m): capital gains on disposal of movable private assets are exempt from income tax. Holding period irrelevant.", "verified_this_cycle": true, "source_urls": [ "https://www.gesetze.li/konso/pdf/2010340000" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Tax Act (SteG) art. 15(2)(m): capital gains on disposal of movable private assets are exempt from income tax. Holding period irrelevant.", "verified_this_cycle": true, "source_urls": [ "https://www.gesetze.li/konso/pdf/2010340000" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 12.5, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "12.5%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 1, "source": "catalogue", "unit": "0-3", "note": "Residence only by discretionary permit for persons of special interest (LI-IMV); non-EEA quotas; citizenship 30y." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 1, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.46, "regulation": 5.83, "adoption": 2.5, "talent_capital": 7.86, "move": 2.5, "score": 44.3, "rank": 37, "rank_range": [ 31, 39 ] }, "crypto": { "regulation": 5, "tax": 9, "institutional": 8.33, "talent_innovation": 8.06, "move": 2.5, "score": 68.8, "rank": 11, "rank_range": [ 6, 26 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "bridged from indicators [0, 1] (y = 1.410 + 0.872x, n=39)", "ai_adoption": "bridged from indicators [0] (y = 0.453 + 0.714x, n=33)", "ai_talent_capital": "none", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "none", "cr_talent_innovation": "none" }, "pillar_raw": { "ai_compute": 3.455, "ai_adoption": 2.5, "ai_talent_capital": null, "cr_regulation": 5, "cr_tax": 9, "cr_institutional": null, "cr_talent_innovation": null }, "imputed": [ "ai.talent_capital", "crypto.institutional", "crypto.talent_innovation" ], "coverage": { "ai": { "compute": 0.667, "regulation": 1, "adoption": 0.5, "talent_capital": 0, "move": 1, "score": 0.633 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 0, "talent_innovation": 0, "move": 1, "score": 0.65 } } }, "CN": { "iso2": "CN", "name": "China", "indicators": { "oxford_overall_rank": { "value": 8, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 78.36, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 91.14, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 49.02, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 74.67, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 77.34, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 0, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Not listed by OpenAI, Anthropic or Google (Gemini API). Anthropic also bars entities majority-owned or controlled from an unsupported region, wherever they operate." }, "ms_ai_usage_share_pct": { "value": 17.5, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 10, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 48, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 23, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 8, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 16, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 18, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 2, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 17, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 16, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 92, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 12, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "not on OECD list", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 320440, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "cn_genai" ], "unit": "0/1", "note": "Binding generative AI measures with filing/security assessment before public launch.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "cn_genai" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 0, "source": [ "cn_genai" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Crypto trading and exchange services banned." }, "crypto_licensing_by_activity": { "value": 0, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "All virtual-currency business activities, including exchange, matching, token issuance and related information or pricing services, are illegal financial activity on the mainland; national ban scores 0 throughout.", "activities": { "non_custodial": 0, "spot_exchange": 0, "custody": 0, "stablecoin": 0 }, "regime": "National ban (PBoC and nine agencies, Sep 2021 notice)", "source_urls": [ "http://www.pbc.gov.cn/goutongjiaoliu/113456/113469/4348521/index.html" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 20, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Individual Income Tax Law art. 3: property transfer income at a flat 20%; SAT reply Guoshuihan [2008] No. 818 treats an individual's gain on resale of purchased virtual currency as property transfer income. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/peoples-republic-of-china/individual/income-determination" ], "edition1_rate": null }, "crypto_personal_gains_rate_24m_pct": { "value": 20, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Individual Income Tax Law art. 3: property transfer income at a flat 20%; SAT reply Guoshuihan [2008] No. 818 treats an individual's gain on resale of purchased virtual currency as property transfer income. No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/peoples-republic-of-china/individual/income-determination" ], "edition1_rate": null }, "crypto_business_tax_rate_pct": { "value": 25, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "25%; crypto business is banned.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Investor permanent residence CN-RBI US$500k; no self-sponsored route; citizenship requires renunciation." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 8.36, "regulation": 0, "adoption": 4.61, "talent_capital": 8.12, "move": 3, "score": 48.2, "rank": 42, "rank_range": [ 41, 42 ] }, "crypto": { "regulation": 0, "tax": 5, "institutional": 8.4, "talent_innovation": 9.21, "move": 3, "score": 51.1, "rank": 35, "rank_range": [ 28, 40 ] }, "model_access_share": 0, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 8.362, "ai_adoption": 4.609, "ai_talent_capital": 8.117, "cr_regulation": 0, "cr_tax": 5, "cr_institutional": 7.95, "cr_talent_innovation": 9.209 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "DK": { "iso2": "DK", "name": "Denmark", "indicators": { "oxford_overall_rank": { "value": 11, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 59.51, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 94.02, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 85.26, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 58.91, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 90.01, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 32.4, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 13, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 10, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 13, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 13, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 11, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 12, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 8, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 35, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 3032, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Finanstilsynet. ESMA interim register lists about 7 Danish CASPs incl. custody (Penning). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 52.07, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Gains on crypto bought with a not-insignificant speculative intent are taxable under SL s.5(1)(a) as personal income (no AM contribution); losses only a limited deduction. No holding-period distinction; no crypto mark-to-market law in force.", "verified_this_cycle": true, "source_urls": [ "https://info.skat.dk/data.aspx?oid=2396012", "https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/personskatteloven" ], "edition1_rate": 52 }, "crypto_personal_gains_rate_24m_pct": { "value": 52.07, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Gains on crypto bought with a not-insignificant speculative intent are taxable under SL s.5(1)(a) as personal income (no AM contribution); losses only a limited deduction. No holding-period distinction; no crypto mark-to-market law in force.", "verified_this_cycle": true, "source_urls": [ "https://info.skat.dk/data.aspx?oid=2396012", "https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/personskatteloven" ], "edition1_rate": 52 }, "crypto_business_tax_rate_pct": { "value": 22, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "22%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Start-up Denmark (DK-AIV); otherwise employer permits; PR ~4y in catalogue; citizenship 9y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 6.81, "regulation": 5.83, "adoption": 4.57, "talent_capital": 8.97, "move": 4, "score": 60.4, "rank": 24, "rank_range": [ 18, 27 ] }, "crypto": { "regulation": 5, "tax": 2, "institutional": 9.53, "talent_innovation": 9.17, "move": 4, "score": 54.5, "rank": 32, "rank_range": [ 19, 36 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 6.807, "ai_adoption": 4.566, "ai_talent_capital": 8.969, "cr_regulation": 5, "cr_tax": 2, "cr_institutional": 9.533, "cr_talent_innovation": 9.173 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "FI": { "iso2": "FI", "name": "Finland", "indicators": { "oxford_overall_rank": { "value": 18, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 80.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 61.63, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 84.2, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 81.77, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 63.01, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 62, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 30.6, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 8, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 18, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 17, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 11, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 9, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 9, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 10, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 10, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 48528, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "FIN-FSA. ESMA interim register lists about 5 Finnish CASPs incl. custody (Coinmotion). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 34, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Crypto gains are capital income: 30% up to EUR 30,000, 34% above. Gain ~EUR 85k, top slice 34%. Only holding rule: deemed acquisition cost 20% of price (40% after 10 years), irrelevant here.", "verified_this_cycle": true, "source_urls": [ "https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income/capital-income/", "https://www.vero.fi/en/individuals/property/investments/virtual-currencies/" ], "edition1_rate": 34 }, "crypto_personal_gains_rate_24m_pct": { "value": 34, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Crypto gains are capital income: 30% up to EUR 30,000, 34% above. Gain ~EUR 85k, top slice 34%. Only holding rule: deemed acquisition cost 20% of price (40% after 10 years), irrelevant here.", "verified_this_cycle": true, "source_urls": [ "https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income/capital-income/", "https://www.vero.fi/en/individuals/property/investments/virtual-currencies/" ], "edition1_rate": 34 }, "crypto_business_tax_rate_pct": { "value": 20, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "20%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Start-up entrepreneur permit (FI-AIV); otherwise employer permits; PR 4y; citizenship 8y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.51, "regulation": 5.83, "adoption": 4.68, "talent_capital": 9.35, "move": 4, "score": 62.8, "rank": 17, "rank_range": [ 12, 26 ] }, "crypto": { "regulation": 5, "tax": 4, "institutional": 9.28, "talent_innovation": 9.6, "move": 4, "score": 60.8, "rank": 27, "rank_range": [ 17, 30 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.515, "ai_adoption": 4.681, "ai_talent_capital": 9.353, "cr_regulation": 5, "cr_tax": 4, "cr_institutional": 9.28, "cr_talent_innovation": 9.604 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "IL": { "iso2": "IL", "name": "Israel", "indicators": { "oxford_overall_rank": { "value": 16, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 62.7, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 90.38, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 70.61, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 64.66, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 61.32, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 38.7, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 33, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 47, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 15, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 31, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 7, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 12, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 1, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 4, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 64, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 3072, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No AI statute; Ministry of Justice 2022 opinion treats ML training as generally fair use (opinion not re-fetched this cycle).", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Licensing of crypto service providers under financial-services law (not re-verified this cycle)." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "CMISA licenses crypto service providers (buying, selling, converting, holding); custody providers face higher capital (NIS 2.5m plus 0.25% of assets). Stablecoin: CMISA approved BILS, a shekel stablecoin by licensed Bits of Gold, on 28 Apr 2026 under existing licensing after a sandbox; dedicated issuance law only a memorandum (29 Jun 2026). Approval is case-by-case; not confirmed on gov.il.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "Capital Market, Insurance and Savings Authority (financial asset service provider licence)", "source_urls": [ "https://www.gov.il/en/departments/capital_market_insurance_and_savings_authority" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 25, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Crypto is a capital asset; real gain taxed at 25% (30% for substantial shareholders, not relevant). No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/israel/individual/taxes-on-personal-income" ], "edition1_rate": 25 }, "crypto_personal_gains_rate_24m_pct": { "value": 25, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Crypto is a capital asset; real gain taxed at 25% (30% for substantial shareholders, not relevant). No holding-period distinction.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/israel/individual/taxes-on-personal-income" ], "edition1_rate": 25 }, "crypto_business_tax_rate_pct": { "value": 23, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "23%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "The B/5 treaty investor visa (~US$100k) is for US citizens only, so it does not count; work visas need an Israeli employer; no PR path outside the Law of Return (descent route not scored)." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 0, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 1, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "", "excluded_single_nationality": [ "IL-RBI" ] } }, "ai": { "compute": 5.96, "regulation": 9.17, "adoption": 5.17, "talent_capital": 8.93, "move": 0, "score": 58.5, "rank": 27, "rank_range": [ 8, 29 ] }, "crypto": { "regulation": 5, "tax": 4, "institutional": 8.35, "talent_innovation": 9.17, "move": 0, "score": 51.4, "rank": 34, "rank_range": [ 25, 39 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 5.957, "ai_adoption": 5.168, "ai_talent_capital": 8.933, "cr_regulation": 5, "cr_tax": 4, "cr_institutional": 8.346, "cr_talent_innovation": 9.172 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "KR": { "iso2": "KR", "name": "South Korea", "indicators": { "oxford_overall_rank": { "value": 5, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 96, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 68.21, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 90.73, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 79.23, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 65.88, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 82.71, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 40.6, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 22, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 7, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 15, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 4, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 4, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 1, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 12, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 5, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 6286, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "kr_aibasic" ], "unit": "0/1", "note": "AI Basic Act in force January 2026; open-ended fair use clause (Copyright Act Art. 35-5) untested for training.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "kr_aibasic" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "kr_aibasic" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "FIU VASP reporting plus the 2024 user-protection act; Digital Asset Basic Act not passed." }, "crypto_licensing_by_activity": { "value": 7.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Exchanges and custodians must report to KoFIU (ISMS certification, real-name bank accounts for KRW markets) and follow the user-protection act; route in force though new KRW exchanges are rare in practice. Digital Asset Basic Act (won stablecoins) not passed; FSC consolidated bill announced 29 Jul 2026, so stablecoin 0.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 0 }, "regime": "FSC/KoFIU VASP reporting (Specific Financial Information Act) plus Virtual Asset User Protection Act (Jul 2024)", "source_urls": [ "https://www.fsc.go.kr/eng/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 22, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Virtual-asset income taxed separately from 1 Jan 2027 (Income Tax Act as amended Dec 2024): 20% national + 2% local on annual gains above KRW 2.5m. No holding-period distinction, but for crypto acquired before 2027 the cost is the higher of actual cost and the 31 Dec 2026 market value, so the 24-month case is taxed only on post-2026 rise.", "verified_this_cycle": true, "source_urls": [ "https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=40370&cntntsId=238935" ], "edition1_rate": 22 }, "crypto_personal_gains_rate_24m_pct": { "value": 22, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Virtual-asset income taxed separately from 1 Jan 2027 (Income Tax Act as amended Dec 2024): 20% national + 2% local on annual gains above KRW 2.5m. No holding-period distinction, but for crypto acquired before 2027 the cost is the higher of actual cost and the 31 Dec 2026 market value, so the 24-month case is taxed only on post-2026 rise.", "verified_this_cycle": true, "source_urls": [ "https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=40370&cntntsId=238935" ], "edition1_rate": 22 }, "crypto_business_tax_rate_pct": { "value": 26.4, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "24% top national rate plus local income tax.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "Workcation visa KR-DNV (up to 2y, ~US$3,200/mo); investor PR KR-RBI ~US$1.08m; naturalisation generally requires renunciation." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 2, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.27, "regulation": 5.83, "adoption": 5.32, "talent_capital": 9.46, "move": 4, "score": 63.8, "rank": 16, "rank_range": [ 10, 23 ] }, "crypto": { "regulation": 3.75, "tax": 3, "institutional": 9.76, "talent_innovation": 9.78, "move": 4, "score": 56.8, "rank": 30, "rank_range": [ 21, 34 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.27, "ai_adoption": 5.324, "ai_talent_capital": 9.461, "cr_regulation": 3.75, "cr_tax": 3, "cr_institutional": 8.957, "cr_talent_innovation": 9.784 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "SE": { "iso2": "SE", "name": "Sweden", "indicators": { "oxford_overall_rank": { "value": 23, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 89.04, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 67.49, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 81.52, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 73.81, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 57.03, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 61.17, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 37.3, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 2, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 11, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 5, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 6, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 1, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 4, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 10, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 3, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 3, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 2, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 24, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 4932, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Finansinspektionen. Only about 1 Swedish CASP on the ESMA register (Safello, with custody); route open but thin. Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 30, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Crypto is an other asset (annan tillgang): gains taxed in full at 30% capital income tax; losses 70% deductible. No holding-period distinction.", "verified_this_cycle": true, "source_urls": [ "https://www.skatteverket.se/privat/skatter/vardepapper/andratillgangar/kryptotillgangar.4.15532c7b1442f256bae11b60.html" ], "edition1_rate": 30 }, "crypto_personal_gains_rate_24m_pct": { "value": 30, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Crypto is an other asset (annan tillgang): gains taxed in full at 30% capital income tax; losses 70% deductible. No holding-period distinction.", "verified_this_cycle": true, "source_urls": [ "https://www.skatteverket.se/privat/skatter/vardepapper/andratillgangar/kryptotillgangar.4.15532c7b1442f256bae11b60.html" ], "edition1_rate": 30 }, "crypto_business_tax_rate_pct": { "value": 20.6, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "20.6%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 0, "source": "catalogue", "unit": "0-3", "note": "Self-employment permit (SE-AIV); employer permits; PR 4y; citizenship 5y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.32, "regulation": 5.83, "adoption": 4.72, "talent_capital": 9.45, "move": 5, "score": 64.6, "rank": 15, "rank_range": [ 10, 21 ] }, "crypto": { "regulation": 5, "tax": 4, "institutional": 9.46, "talent_innovation": 9.75, "move": 5, "score": 63.1, "rank": 23, "rank_range": [ 11, 28 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.317, "ai_adoption": 4.716, "ai_talent_capital": 9.449, "cr_regulation": 5, "cr_tax": 4, "cr_institutional": 9.46, "cr_talent_innovation": 9.748 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "AU": { "iso2": "AU", "name": "Australia", "indicators": { "oxford_overall_rank": { "value": 9, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 100, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 70.02, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 79.04, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 82.67, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 62.7, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 82.94, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 40.7, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 20, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 29, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 17, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 23, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 26, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 26, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 25, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 18, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 22, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 15, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 5, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 15, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 46488, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 6, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "AUSTRAC registration of digital currency exchanges." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Exchanges and custodians operate lawfully with AUSTRAC registration today; the new AFSL regime for digital asset and tokenised custody platforms (Act No. 38 of 2026) starts April 2027 with relief to Oct 2027. Stablecoin: ASIC treats fiat-backed stablecoins as financial products issued under an AFSL, with class relief for distributors (ASIC guidance not re-fetched).", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "AUSTRAC VASP registration (expanded regime live 31 Mar 2026) plus ASIC AFSL; Digital Assets Framework Act 2026 commences Apr 2027", "source_urls": [ "https://www.austrac.gov.au/", "https://asic.gov.au/" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 47, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "CGT discount: 50% of the gain is excluded for assets held at least 12 months (ITAA 1997 Div 115). 2026-27: 45% above AUD 190,000 + 2% Medicare levy. Case: ~AUD 152k other income + AUD 152k gain, top slice 47%; with discount AUD 76k added, top slice 47% x 0.5 = 23.5% (part falls in the 37% band).", "verified_this_cycle": false, "source_urls": [ "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents" ], "edition1_rate": 23.5 }, "crypto_personal_gains_rate_24m_pct": { "value": 23.5, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "CGT discount: 50% of the gain is excluded for assets held at least 12 months (ITAA 1997 Div 115). 2026-27: 45% above AUD 190,000 + 2% Medicare levy. Case: ~AUD 152k other income + AUD 152k gain, top slice 47%; with discount AUD 76k added, top slice 47% x 0.5 = 23.5% (part falls in the 37% band).", "verified_this_cycle": false, "source_urls": [ "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents" ], "edition1_rate": 23.5 }, "crypto_business_tax_rate_pct": { "value": 30, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "30% (25% for small base-rate entities).", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 1, "source": "catalogue", "unit": "0-3", "note": "Work and Holiday 462 is age-capped; National Innovation Visa is invitation-only; PR direct on NIV; citizenship 4y." }, "move_m2_founder_talent": { "value": 1, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.19, "regulation": 8.33, "adoption": 5.17, "talent_capital": 8.75, "move": 5, "score": 68.9, "rank": 9, "rank_range": [ 6, 12 ] }, "crypto": { "regulation": 5, "tax": 2, "institutional": 9.33, "talent_innovation": 8.81, "move": 5, "score": 55.2, "rank": 31, "rank_range": [ 16, 35 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.187, "ai_adoption": 5.17, "ai_talent_capital": 8.753, "cr_regulation": 5, "cr_tax": 2, "cr_institutional": 9.029, "cr_talent_innovation": 8.812 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "ES": { "iso2": "ES", "name": "Spain", "indicators": { "oxford_overall_rank": { "value": 13, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 92, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 65.72, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 87.98, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 78.21, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 61.98, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 81.7, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 45.1, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 28, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 55, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 27, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 9, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 33, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 30, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 23, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 24, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 36, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 24, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 34, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 24, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 50, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 4480, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "CNMV. ESMA interim register lists about 15 Spanish CASPs incl. custody (Bit2Me). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 23, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Gains from transfer of crypto go to the savings base, scale 19% to EUR 6k, 21% to 50k, 23% to 200k, 27% to 300k, 30% above (combined state + regional). Gain ~EUR 85k: top slice 23%, average ~21.6%. No holding-period distinction.", "verified_this_cycle": true, "source_urls": [ "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-aplicable-contribuyentes-irpf-residentes-extranjero/gravamen-base-liquidable-ahorro.html" ], "edition1_rate": 30 }, "crypto_personal_gains_rate_24m_pct": { "value": 23, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Gains from transfer of crypto go to the savings base, scale 19% to EUR 6k, 21% to 50k, 23% to 200k, 27% to 300k, 30% above (combined state + regional). Gain ~EUR 85k: top slice 23%, average ~21.6%. No holding-period distinction.", "verified_this_cycle": true, "source_urls": [ "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-aplicable-contribuyentes-irpf-residentes-extranjero/gravamen-base-liquidable-ahorro.html" ], "edition1_rate": 30 }, "crypto_business_tax_rate_pct": { "value": 25, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "25%.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Digital nomad ES-DNV and non-lucrative ES-IMV; entrepreneur visa ES-AIV; golden visa abolished 2025; citizenship 10y and requires giving up a prior citizenship (Ibero-American and a few other nationals excepted)." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 5, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.05, "regulation": 5.83, "adoption": 5.35, "talent_capital": 7.63, "move": 7, "score": 65.7, "rank": 12, "rank_range": [ 8, 19 ] }, "crypto": { "regulation": 5, "tax": 4, "institutional": 6.91, "talent_innovation": 8.27, "move": 7, "score": 59.6, "rank": 29, "rank_range": [ 22, 32 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.046, "ai_adoption": 5.354, "ai_talent_capital": 7.626, "cr_regulation": 5, "cr_tax": 4, "cr_institutional": 6.907, "cr_talent_innovation": 8.273 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "KZ": { "iso2": "KZ", "name": "Kazakhstan", "indicators": { "oxford_overall_rank": { "value": 58, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 88, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 53.88, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 64.63, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 73.59, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 39.85, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 37.38, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 16.9, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 73, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 75, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 67, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 65, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 89, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 84, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 69, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 77, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 82, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 49, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 65, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 57, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 68, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 1, "source": [ "kz_reserve" ], "unit": "0/1/2", "note": "National crypto reserve of US$700m held in crypto ETFs and digital-asset securities (no direct bitcoin yet); state crypto custody service at the Central Securities Depository." }, "state_s2_money_status": { "value": 0, "source": [ "kz_reserve" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 2, "source": [ "kz_reserve" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "kz_reserve" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "kz_reserve" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "kz_ailaw" ], "unit": "0/1", "note": "AI law in force January 2026; rights holders may opt out of training.", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "kz_ailaw" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "kz_ailaw" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "kz_nb" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "AIFC regime and National Bank licensing of exchanges from 1 May 2026." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "AFSA authorises digital asset trading facilities and custodians (retail investors subject to limits). AFSA stablecoin framework (in force 1 Jan 2024; Amendment 3 commencing 13 Oct 2025) permits single-currency fiat stablecoin issuance by authorised firms; first issuer licence granted to AnchorX.KZ.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "AIFC / AFSA (assessed); National Bank of Kazakhstan exchange licensing outside the AIFC from 1 May 2026 noted", "source_urls": [ "https://afsa.aifc.kz/?p=30542", "https://aifc.kz/wp-content/uploads/2024/06/daa_a3_19.05.2025.pdf" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Tax Code of the Republic of Kazakhstan No. 214-VIII (in force 1 Jan 2026): art. 389 makes the gain on selling a digital asset (sale price minus documented cost) property income (art. 382); art. 363(1) taxes it on the annual progressive scale, 10% up to 8,500 MCI and 15% above. Case income ~KZT 104m, so the top slice is 15%. No holding-period distinction. Art. 400(7) exempts only gains on mined digital assets.", "verified_this_cycle": true, "source_urls": [ "https://adilet.zan.kz/rus/docs/K2500000214", "https://www.ey.com/en_kz/technical/tax-alerts/2026/08/tax-code-project-office-reviews-new-amendment-package", "https://mybuh.kz/news/ipn-s-2026-goda-izmeneniya/" ], "edition1_rate": null }, "crypto_personal_gains_rate_24m_pct": { "value": 15, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Tax Code of the Republic of Kazakhstan No. 214-VIII (in force 1 Jan 2026): art. 389 makes the gain on selling a digital asset (sale price minus documented cost) property income (art. 382); art. 363(1) taxes it on the annual progressive scale, 10% up to 8,500 MCI and 15% above. Case income ~KZT 104m, so the top slice is 15%. No holding-period distinction. Art. 400(7) exempts only gains on mined digital assets.", "verified_this_cycle": true, "source_urls": [ "https://adilet.zan.kz/rus/docs/K2500000214", "https://www.ey.com/en_kz/technical/tax-alerts/2026/08/tax-code-project-office-reviews-new-amendment-package", "https://mybuh.kz/news/ipn-s-2026-goda-izmeneniya/" ], "edition1_rate": null }, "crypto_business_tax_rate_pct": { "value": 0, "source": [ "kz_aifc_statute", "kz_aifc_list" ], "unit": "% rate a licensed crypto business pays", "note": "AIFC participants pay 0% corporate income tax until 1 Jan 2066 on listed financial services. The joint order listing them names Providing Custody, expressly including safeguarding digital assets for others, and Dealing in Investments (investments include digital assets). The Constitutional Statute art. 6(3) excludes digital-asset exchanges, so a licensed custodian or dealer is the structure that gets 0%.", "verified_this_cycle": true }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "Neo Nomad visa KZ-DNV US$3,000/mo is a visa of up to 1 year (extendable once), not residence; C5 Business Immigrant Visa KZ-AIV (register a company, no job offer) and Digital Nomad Residency KZ-SWV (IT specialists, Astana Hub petition, leads to permanent residence); investor visa KZ-RBI US$300k with permanent residence and no waiting period; AIFC investment programme KZ-AIFC from US$60k; naturalisation requires renunciation. Re-scored from the Kazakhstan records merged 13 Oct 2026 (#650)." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 5, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 3.6, "regulation": 5.83, "adoption": 2.84, "talent_capital": 5.24, "move": 7.5, "score": 50, "rank": 31, "rank_range": [ 29, 37 ] }, "crypto": { "regulation": 6.5, "tax": 8, "institutional": 4.17, "talent_innovation": 5.18, "move": 7.5, "score": 64.9, "rank": 20, "rank_range": [ 9, 29 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 3.595, "ai_adoption": 2.838, "ai_talent_capital": 5.24, "cr_regulation": 6.5, "cr_tax": 8, "cr_institutional": 4.173, "cr_talent_innovation": 5.18 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "TH": { "iso2": "TH", "name": "Thailand", "indicators": { "oxford_overall_rank": { "value": 34, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 88, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 56.38, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 70.44, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 85.86, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 52.58, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 37.35, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 13.4, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 44, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 80, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 55, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 58, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 27, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 41, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 38, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 44, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 45, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 35, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 70, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 37, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 56, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "chainalysis_2026_rank": { "value": 8, "source": "chainalysis2026", "unit": "rank of 117 (top 20 published)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 2270, "source": "epoch_gpu", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "th_gtoken" ], "unit": "0/1/2", "note": "Cabinet approved a government digital token (G-Token) bond in May 2025; issuance not confirmed from an official source this cycle." }, "state_s2_money_status": { "value": 0, "source": [ "th_gtoken" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 1, "source": [ "th_gtoken" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "th_gtoken" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "th_gtoken" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "SEC Thailand licensing under the 2018 digital asset businesses decree." }, "crypto_licensing_by_activity": { "value": 7.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "SEC licenses exchanges, brokers, dealers and custodial wallet providers (Thai-incorporated company; Foreign Business Act shareholding treatment not verified). No stablecoin issuance route: payment use of digital assets prohibited, baht stablecoins need BOT approval and may breach the Currency Act; BOT baht-stablecoin rules expected 2027. SEC page returned 403.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 0 }, "regime": "SEC Thailand, Digital Asset Businesses Emergency Decree 2018", "source_urls": [ "https://www.sec.or.th/EN/Pages/Shortcut/DigitalAsset.aspx" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "Ministerial Regulation No. 399: gains from crypto/digital assets sold through SEC-licensed operators are exempt from personal income tax, 1 Jan 2025 to 31 Dec 2029. Otherwise progressive rates up to 35% (15% WHT at source). Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/thailand/individual/income-determination" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "Ministerial Regulation No. 399: gains from crypto/digital assets sold through SEC-licensed operators are exempt from personal income tax, 1 Jan 2025 to 31 Dec 2029. Otherwise progressive rates up to 35% (15% WHT at source). Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/thailand/individual/income-determination" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 20, "source": "th_pwc", "unit": "% rate a licensed crypto business pays", "note": "20%; the 2025-2029 exemption covers individuals only.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 2, "source": "catalogue", "unit": "0-3", "note": "LTR for remote workers (US$80k/yr) and DTV are visas, not residence; Thailand Privilege TH-RBI ~US$27k; PR quota." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0.5, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 4, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 5.42, "regulation": 8.33, "adoption": 3.3, "talent_capital": 6.62, "move": 6, "score": 59.3, "rank": 25, "rank_range": [ 20, 26 ] }, "crypto": { "regulation": 4.25, "tax": 8, "institutional": 6.87, "talent_innovation": 6.73, "move": 6, "score": 65.7, "rank": 16, "rank_range": [ 14, 27 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 5.421, "ai_adoption": 3.299, "ai_talent_capital": 6.619, "cr_regulation": 4.25, "cr_tax": 8, "cr_institutional": 6.223, "cr_talent_innovation": 6.726 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "MY": { "iso2": "MY", "name": "Malaysia", "indicators": { "oxford_overall_rank": { "value": 38, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 80.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 60.52, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 78.48, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 64.78, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 55.36, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 38.33, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "" }, "ms_ai_usage_share_pct": { "value": 22.6, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 34, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 27, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 51, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 51, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 28, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 32, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 46, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 41, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 70, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 45, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 47, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 17, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2028", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 1285527, "source": "epoch_dc", "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "No horizontal AI statute identified; no statutory commercial TDM exception identified.", "verified_this_cycle": false }, "ai_reg_R2_training_data_law": { "value": 0, "source": [ "oxford2025" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "oxford2025" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "atlas_crypto" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "Securities Commission Malaysia registered digital asset exchanges." }, "crypto_licensing_by_activity": { "value": 7.5, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "SC registers digital asset exchanges and custodians (locally incorporated; May 2026 revision tightened shareholding rules, details not read). Ringgit stablecoins only in BNM's Digital Asset Innovation Hub sandbox (BNM clarity expected end-2026), so no open issuance route. Labuan FSA licences cannot serve Malaysian retail.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 0 }, "regime": "Securities Commission Malaysia (registered DAX and DAC under the Guidelines on Recognized Markets, revised 20 May 2026)", "source_urls": [ "https://www.sc.com.my/resources/media/media-release/sc-issues-revised-guidelines-on-recognized-markets-for-digital-asset-exchange", "https://www.sc.com.my/regulation/guidelines/recognizedmarkets" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "No capital gains tax for individuals (only real property gains tax); gains from non-trading crypto disposals not taxable. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/malaysia/individual/income-determination" ], "edition1_rate": 0 }, "crypto_personal_gains_rate_24m_pct": { "value": 0, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "No capital gains tax for individuals (only real property gains tax); gains from non-trading crypto disposals not taxable. Holding period irrelevant.", "verified_this_cycle": false, "source_urls": [ "https://taxsummaries.pwc.com/malaysia/individual/income-determination" ], "edition1_rate": 0 }, "crypto_business_tax_rate_pct": { "value": 3, "source": "my_labuan", "unit": "% rate a licensed crypto business pays", "note": "Labuan entity with a Labuan FSA digital-asset licence: 3% of net audited trading profit if substance rules are met (24% otherwise).", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "DE Rantau Nomad Pass MY-DNV US$2,000/mo; MM2H MY-IMV; Premium Visa MY-RBI; citizenship not realistic." }, "move_m2_founder_talent": { "value": 0, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 1.5, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 0, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 5, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 7.02, "regulation": 8.33, "adoption": 3.9, "talent_capital": 6.94, "move": 6.5, "score": 65.4, "rank": 13, "rank_range": [ 9, 20 ] }, "crypto": { "regulation": 3.75, "tax": 10, "institutional": 8.42, "talent_innovation": 7.09, "move": 6.5, "score": 75.1, "rank": 6, "rank_range": [ 3, 24 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 7.019, "ai_adoption": 3.898, "ai_talent_capital": 6.942, "cr_regulation": 3.75, "cr_tax": 10, "cr_institutional": 8.417, "cr_talent_innovation": 7.086 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } }, "IE": { "iso2": "IE", "name": "Ireland", "indicators": { "oxford_overall_rank": { "value": 17, "source": "oxford2025", "unit": "rank of 195", "note": "" }, "oxford_policy_capacity": { "value": 88.5, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_ai_infrastructure": { "value": 64.71, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_governance": { "value": 94.57, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_public_sector_adoption": { "value": 74.12, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_development_diffusion": { "value": 56.91, "source": "oxford2025", "unit": "0-100", "note": "" }, "oxford_resilience": { "value": 60.25, "source": "oxford2025", "unit": "0-100", "note": "" }, "ai_model_access_share": { "value": 1, "source": "model_access", "unit": "share of OpenAI API, Anthropic, Gemini API that serve the jurisdiction", "note": "Gemini API: apps offered to users here must use Paid Services (free tier data terms replaced by paid terms)." }, "ms_ai_usage_share_pct": { "value": 49.9, "source": "ms_ai_diffusion", "unit": "% of people aged 15-64 using generative AI", "note": "" }, "gii_overall_rank": { "value": 19, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_institutions_rank": { "value": 10, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_human_capital_research_rank": { "value": 25, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_infrastructure_rank": { "value": 12, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_market_sophistication_rank": { "value": 34, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_business_sophistication_rank": { "value": 14, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_knowledge_tech_outputs_rank": { "value": 18, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_creative_outputs_rank": { "value": 23, "source": "gii2026", "unit": "rank of 139", "note": "" }, "gii_sub_investment_rank": { "value": 26, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_creation_rank": { "value": 50, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_knowledge_workers_rank": { "value": 15, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_research_and_development_rank": { "value": 21, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "gii_sub_tertiary_education_rank": { "value": 32, "source": "gii2026_db", "unit": "rank of 139 (GII 2026 sub-pillar)", "note": "" }, "carf_first_exchange": { "value": "2027", "source": "carf", "unit": "year/status", "note": "Reported for information only; not scored from edition 1 (method decision 13 Oct 2026)." }, "epoch_operational_ai_compute_h100e": { "value": 0, "source": [ "epoch_dc", "epoch_gpu" ], "unit": "H100-equivalents, operational", "note": "Max of the two Epoch datasets; 0 means no tracked operational AI cluster." }, "state_s1_reserve": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "No state reserve, money status, state crypto instrument, dedicated regulator or crypto-payable residence identified." }, "state_s2_money_status": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s3_state_instrument": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s4_dedicated_regulator": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "state_s5_crypto_payable_residence": { "value": 0, "source": [ "atlas_crypto" ], "unit": "0/1/2", "note": "" }, "ai_reg_R1_no_horizontal_statute": { "value": 0, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "EU AI Act applies; TDM permitted unless the rights holder opts out (DSM Art. 4).", "verified_this_cycle": true }, "ai_reg_R2_training_data_law": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1/2", "note": "" }, "ai_reg_R3_no_prelaunch_licensing": { "value": 1, "source": [ "eu_ai_act", "eu_dsm_art4" ], "unit": "0/1", "note": "" }, "crypto_licensing_regime": { "value": 10, "source": [ "esma_casp" ], "unit": "0/3/6/10 (reported, not scored from the 13 Oct 2026 revision)", "note": "EU MiCA authorisation regime in force; ESMA register lists authorised CASPs." }, "crypto_licensing_by_activity": { "value": 10, "source": "licensing_activity", "unit": "0-10: share of non-custodial software, spot exchange, custody and stablecoin issuance with an open, operative route for a foreign-owned local firm", "note": "Central Bank of Ireland. ESMA interim register lists about 12 Irish CASPs incl. custody (Kraken/Payward Europe). Non-custodial software is outside MiCA's CASP perimeter. Stablecoin: EMT issuance via a local e-money institution or credit institution licence (MiCA Title IV) is open.", "activities": { "non_custodial": 1, "spot_exchange": 1, "custody": 1, "stablecoin": 1 }, "regime": "EU MiCA (CASP authorisation; EMT/ART for stablecoins); transitional national registrations ended 1 Jul 2026", "source_urls": [ "https://www.esma.europa.eu/esmas-activities/digital-finance-and-innovation/markets-crypto-assets-regulation-mica", "https://www.esma.europa.eu/sites/default/files/2024-12/CASPS.csv" ] }, "crypto_personal_gains_rate_6m_pct": { "value": 31, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 6 months (other income USD 100,000)", "note": "CGT, no holding-period distinction. Revenue: rate for most gains changed to 31% on 7 Oct 2026 (33% from 6 Dec 2021 to 6 Oct 2026). Annual exemption EUR 1,270.", "verified_this_cycle": true, "source_urls": [ "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx" ], "edition1_rate": 33 }, "crypto_personal_gains_rate_24m_pct": { "value": 31, "source": "tax_two_periods", "unit": "% on a USD 100,000 gain held 24 months (other income USD 100,000)", "note": "CGT, no holding-period distinction. Revenue: rate for most gains changed to 31% on 7 Oct 2026 (33% from 6 Dec 2021 to 6 Oct 2026). Annual exemption EUR 1,270.", "verified_this_cycle": true, "source_urls": [ "https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/how-to-calculate-cgt.aspx" ], "edition1_rate": 33 }, "crypto_business_tax_rate_pct": { "value": 12.5, "source": "pwc_tax", "unit": "% rate a licensed crypto business pays", "note": "12.5% on trading income.", "verified_this_cycle": false }, "move_m1_self_sponsored": { "value": 3, "source": "catalogue", "unit": "0-3", "note": "Stamp 0 independent means (EUR50k/yr); STEP founder programme (EUR50k); naturalisation 5y, dual allowed." }, "move_m2_founder_talent": { "value": 2, "source": "catalogue", "unit": "0-2", "note": "" }, "move_m3_investment": { "value": 0, "source": "catalogue", "unit": "0/0.5/1.5", "note": "" }, "move_m4_pr_path": { "value": 1.5, "source": "catalogue", "unit": "0/0.75/1.5", "note": "" }, "move_m5_citizenship_keep_other": { "value": 1, "source": [ "catalogue", "naturalisation" ], "unit": "0/0.5/1", "note": "" }, "move_m6_general_routes": { "value": 3, "source": "catalogue", "unit": "count (excluding descent and single-nationality routes)", "note": "" } }, "ai": { "compute": 5.23, "regulation": 5.83, "adoption": 5.34, "talent_capital": 8.03, "move": 8, "score": 64.9, "rank": 14, "rank_range": [ 9, 20 ] }, "crypto": { "regulation": 5, "tax": 5, "institutional": 8.49, "talent_innovation": 8.53, "move": 8, "score": 67.5, "rank": 13, "rank_range": [ 8, 21 ] }, "model_access_share": 1, "pillar_basis": { "ai_compute": "full", "ai_adoption": "full", "ai_talent_capital": "full", "cr_regulation": "full", "cr_tax": "full", "cr_institutional": "full", "cr_talent_innovation": "full" }, "pillar_raw": { "ai_compute": 5.227, "ai_adoption": 5.341, "ai_talent_capital": 8.034, "cr_regulation": 5, "cr_tax": 5, "cr_institutional": 8.489, "cr_talent_innovation": 8.525 }, "coverage": { "ai": { "compute": 1, "regulation": 1, "adoption": 1, "talent_capital": 1, "move": 1, "score": 1 }, "crypto": { "regulation": 1, "tax": 1, "institutional": 1, "talent_innovation": 1, "move": 1, "score": 1 } } } } }