Venezuela
Reported as independent professional income under ISLR Tarifa No. 1, progressive 6-34%, on worldwide income. Brackets are expressed in Unidad Tributaria and shift with high inflation, so the effective rate is uncertain; USDC is valued in bolívares on receipt.
Independent professional/business income (honorarios profesionales no mercantiles) under ISLR - self-employment income, NOT capital gains. Venezuela taxes residents on worldwide income.
Progressive Tarifa No. 1 for individuals 6-34% (top 34%); brackets are defined in Unidad Tributaria, so bands shift with UT/inflation.
IVSS/social-security and parafiscal contributions apply mainly to employment; an independent contractor paid by a foreign firm typically has no automatic VE withholding.
Annual ISLR declaration to SENIAT; filing required once net enrichment exceeds 1,000 UT (or gross income 1,500 UT).
Crypto payouts valued in bolívares at receipt and included in worldwide taxable enrichment; severe inflation/UT distortions make the effective burden volatile.