Turkmenistan
A flat 10% personal income tax on prop payouts as professional income. It is a closed economy with severe currency controls: the manat is not freely convertible, and although crypto became legal in Jan 2026, the bank-crypto firewall makes converting USDC extremely difficult and legally fraught.
Self-employment / business (professional/entrepreneurial) income; residents taxed on worldwide income under a single ordinary income tax; NOT a separate capital-gains category.
Flat 10% for individuals (residents and non-residents), on gross income minus allowable deductions.
Individual entrepreneurs pay mandatory state pension insurance (~10% of the minimum monthly salary) plus a ~0.3% special-purpose duty.
Either default Individual status (obtain a TIN within 10 days, file by 25 Jan) or register as an Individual Entrepreneur with a general or fixed-fee patent regime.
Legalized only from 1 Jan 2026 under tight state control; banks barred from crypto services, crypto not a domestic means of payment, no dedicated crypto rate (gains fall under the 10% income tax).