---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "asia_pacific", "apg", "unknown"]
aliases: ["NU", "NIU"]
created: 2026-09-20
updated: 2026-04-02
compile_into: ["[[country--niue]]"]
sources:
  - name: "https://www.gov.nu"
    url: "https://www.gov.nu"
    type: "official"
  - name: "Niue Ministry of Finance: Niue Tax Office"
    url: "https://mof.gov.nu/niuetax"
    type: "official"
---

#  Niue (NU): Crypto Regulation

> No specific cryptocurrency regulations or legislation exist in Niue. New Zealand's crypto regulations do not apply, as Niue has its own separate legislative jurisdiction.

## Overview

| Field | Value |
|-------|-------|
| Status | unknown |
| Risk Score | 45/100 (Moderate Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--asia-pacific|asia pacific]] |
| Currency | [[entity--nzd|NZD]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | No crypto-specific guidance; individuals are subject to income tax under the Income Tax Act 1961 |
| Capital Gains (Corporate) | No crypto-specific guidance; companies are subject to income tax under the Income Tax Act 1961 |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | N/A |
| Airdrop Tax | N/A |

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | N/A |
| Framework | No crypto-specific legislation. NZ regulation does NOT automatically apply, Niue has its own separate legislative jurisdiction. |
| Ease | very_complex |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | non_compliant_not_greylisted |

## DeFi

**Status:** unregulated

## Stablecoins

**Status:** unregulated

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.25/kWh |
| Renewable Energy | 15% |
| Climate | tropical |
| Infrastructure | poor |

Electricity costs are high and renewable energy share is low. Infrastructure for mining is limited given the small island context.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 55/100 |
| Ease of Business | moderate |
| Internet Freedom | free |
| Banking Access | moderate |
| Sanctions Programs Active | No |

## Enforcement

No detailed enforcement information available

## CBDC Status: none

## FAQ

### Is cryptocurrency legal in Niue?

No specific cryptocurrency regulations or legislation exist in Niue. New Zealand's crypto regulations do not apply, as Niue has its own separate legislative jurisdiction.

### What is the FATF status of Niue?

Niue is classified by FATF as: non_compliant_not_greylisted.

### What is the AML/KYC regime in Niue?

KYC is not universally mandated.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-20.*

**Sources:**
- [https://www.gov.nu](https://www.gov.nu)
- [Niue Ministry of Finance: Niue Tax Office](https://mof.gov.nu/niuetax)