Tokens distributed for free (or near-free) to wallets — tax treatment depends on whether and when they are income.
An airdrop is a distribution of tokens to wallets, often as a marketing, governance, or ecosystem incentive.
Tax treatment varies widely: some countries tax airdrops as income when received (and controllable), others defer until sale, and spam/unsolicited tokens may be ignored or valued at nil until disposition.
Why it matters: airdrops are a frequent source of mismatched software imports and unexpected tax bills.
Educational definition — not tax advice. Rules vary by country.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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