The Isle of Man has published the Income Tax (Crypto-Asset Reporting) Regulations 2025, which were approved on 11 December 2025 and entered into force on 1 January 2026. The regulations provide for the implementation of the Crypto-Asset Reporting Framework (CARF), including new reporting requirements crypto-asset service providers, as well as measures for the automatic exchange of reported information with partner jurisdictions. The first reporting year is 2026, with an initial reporting dea…