New Zealand tax authorities issued guidelines on how to tax incomes from cryptocurrency. New Zealand recognized cryptocurrency as a mean of payment for fees and salaries. New rules will apply for salary and wage earners, but not for self-employed taxpayers. Regulators noted that “In the current environment where crypto-assets are not readily accepted as payment for goods and services, the Commissioner’s view is that crypto-assets that cannot be converted directly into fiat currency on an exchange [...] are not sufficiently ‘money like’ to be considered salary or wages”. New Zealand joined the group of countries that are tightening their tax rules in order to include cryptocurrency as a taxable income.