[{"data":1,"prerenderedAt":95},["ShallowReactive",2],{"navigation":3,"chain-tezos":31},[4,22],{"title":5,"path":6,"stem":7,"children":8,"page":21},"Introduction","/docs/introduction","1.docs/2.introduction",[9,13,17],{"title":10,"path":11,"stem":12},"Why","/docs/introduction/why","1.docs/2.introduction/1.why",{"title":14,"path":15,"stem":16},"Blockchain as solution?","/docs/introduction/blockchain-as-solution","1.docs/2.introduction/2.blockchain-as-solution",{"title":18,"path":19,"stem":20},"What's the Solution?","/docs/introduction/wag3s-as-solution","1.docs/2.introduction/3.wag3s-as-solution",false,{"title":23,"path":24,"stem":25,"children":26,"page":21},"Api Documentation","/docs/api-documentation","1.docs/3.api-documentation",[27],{"title":28,"path":29,"stem":30},"getting started","/docs/api-documentation/api","1.docs/3.api-documentation/1.api",{"id":32,"title":33,"body":34,"chain":75,"considerations":76,"coverage":77,"description":35,"extension":83,"faq":84,"hero":86,"meta":87,"navigation":88,"path":89,"related":90,"seo":92,"stem":93,"summary":50,"transactionTypes":76,"__hash__":94},"chains/chains/tezos.yml","Tezos Crypto Accounting & Tax — XTZ + Tickets",{"title":33,"description":35,"seo":36,"chain":39,"hero":47,"summary":50,"coverage":51,"faq":66,"related":70},"Native subledger for Tezos — XTZ baking and delegation, FA1.2 / FA2 tokens, ticket primitives, Etherlink rollup.",{"title":37,"description":38},"Tezos Crypto Accounting & Tax — Wag3s Coverage","How Wag3s handles Tezos accounting — XTZ baking rewards, delegation, FA tokens, ticket primitives, and the Etherlink EVM rollup.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},"Tezos","tezos","L1","Liquid Proof of Stake","XTZ","https://tzkt.io","2024",{"eyebrow":40,"title":48,"subtitle":49},"Tezos — baking, delegation, and the Etherlink rollup","Tezos pioneered on-chain governance and self-amendment. We track XTZ baking, delegation rewards, and the new Etherlink EVM rollup for finance teams using Tezos.","Tezos uses Liquid Proof of Stake — token holders can bake (validate) directly or delegate to a baker. Rewards are paid per cycle (~3 days). FA1.2 and FA2 are the fungible token standards (similar to ERC-20 / ERC-1155). Tickets are a unique Tezos primitive — typed cryptographic objects useful for L2 messaging and access control. Etherlink is the new EVM-compatible rollup settling to Tezos, expanding the chain's reach to Solidity contracts.\n",{"title":52,"items":53},"What's tracked on Tezos",[54,57,60,63],{"label":55,"description":56},"XTZ transfers and baking rewards","Per-cycle reward accrual for bakers and delegators.",{"label":58,"description":59},"FA1.2 / FA2 tokens","Fungible token transfers decoded with metadata.",{"label":61,"description":62},"Tickets","Typed cryptographic objects tracked as in-kind transfers.",{"label":64,"description":65},"Etherlink rollup activity","EVM-compatible activity on Etherlink reconciled to L1 Tezos.",[67],{"question":68,"answer":69},"Are baking rewards taxable on accrual or receipt?","Receipt-basis (per-cycle distribution) by default. Some jurisdictions allow accrual treatment for delegators; we expose the choice.",[71],{"to":72,"title":73,"description":74},"/chains/cardano","Cardano coverage","Comparable PoS L1 with formal verification focus.",{"name":40,"slug":41,"type":42,"ecosystem":40,"consensus":43,"nativeToken":44,"explorer":45,"supportedSince":46},null,{"title":52,"items":78},[79,80,81,82],{"label":55,"description":56},{"label":58,"description":59},{"label":61,"description":62},{"label":64,"description":65},"yml",[85],{"question":68,"answer":69},{"eyebrow":40,"title":48,"subtitle":49},{},true,"/chains/tezos",[91],{"to":72,"title":73,"description":74},{"title":37,"description":38},"chains/tezos","Xm7-2X32OSaubYLbYfkYMBOh1kOXpr7qPg48E6bROcU",1778407989409]