No, bitcoin is not subjected to tax. The government will not be able to get any tax from bitcoin not unless they will be legalizing it which I don't think will be favorable to us users because that will be meaning that there will be other fees aside from the transaction fees that we already are paying.
but even goverment make bitcoin leagal how they can make it taxable??we donot need a i card to have a bitcoin wallet and we can buy bitcoin by cash and also with physical things from may dealers ,its not just we have to do it with banks,there are several other options.So i donot think bitcoin is a taxable entity government cannot control it even if it legalize it...correct me if i am wrong