Do you pay taxes on crypto gambling winnings?

In the US, yes. Crypto gambling winnings are ordinary income taxed at the fair market value in USD on the day you receive them. Report this on Form 1040 Schedule 1 under Gambling income. When you later sell, swap, or spend the crypto, you may also owe capital gains tax on any price change since you received it. This creates a double-tax situation unique to crypto gambling. In the UK, Australia, Canada, and Germany, casual gambling winnings are generally not taxed.