Supported Transactions

Protocol

• Celo locking/ unlocking - labelled as staking/unstaking

• Locked gold rewards - labelled as income

• Validator rewards (both epoch rewards and gas fees) - labelled as income

dApps

• Mento

• Ubeswap

• Mobius

• Moola*

• Valora Supercharge Rewards

NFTs

• Celo Punks

• Celo Punks Art

• MooPunks

• Celo Apes Kingdom

• Womxn of Celo

*Moola Interest Notes:

• Interest paid on Moola is reported as separate transactions at the date of report generation. This also means that the value of interest is based on the market value of tokens at the date of analysis or report generation.

• Example: If interest is received in Jan 2020 and Jan 2022, and a report is generated for December 1st 2022, all interest transactions will show on December 1st 2022. This is also reflected in the Celo.Tax dashboard. If interest is earned in each year, the recommended approach is to run reports for each year, and then adjust later years to subtract the interest effects from earlier years.

• This is not ideal and we have marked this in our roadmap for improvement.

Validator Reward Notes

• Validator rewards are recognised as earned - i.e. based on the price at the time they are earned. There is uncertainty around the tax treatment in different jurisdictions and whether to recognise revenue when claimed or when earned.