Crypto tax in France

The PFU is 30 percent: 12.8 percent income tax and 17.2 percent social contributions, as the guide by Summ sets out for 2025 income. The social security budget law for 2026 raised the social contributions to 18.6 percent from January 1, 2026, so the flat tax on 2026 income is 31.4 percent. An occasional investor can opt for the progressive income tax scale on the 12.8 percent part, which pays off only in the low brackets.

A year in which total disposals stay below 305 euros is exempt. Losses can be set off against crypto gains of the same year only and are not carried forward, as KoinX notes.

Selling crypto for euros and paying for goods or services with crypto are taxable events. Exchanging one crypto asset for another is not, and neither is holding. A trader can therefore move between tokens and stablecoins without tax and pays only when money leaves the crypto world.

The gain is not computed per coin. The formula takes the sale price, minus the total acquisition cost of the whole portfolio multiplied by the share of the portfolio sold. Summ's example: with 10,000 euros total cost, a portfolio worth 40,000 euros and a sale of 4,000 euros, the cost basis is 1,000 euros and the gain 3,000 euros.

Gains are calculated on form 2086 and carried to the income tax return. Every account at a platform abroad goes on form 3916-bis, even in a year without sales. Mining income is taxed as non-commercial profit (BNC). A professional trader, for example one who manages outside funds or works with a dedicated trading setup, is taxed under the BNC rules of Article 92 of the tax code; trading frequency alone does not make a professional.

Finance Loop is the meeting place for investors and wealth managers who hold crypto next to shares and bonds, and for the tax advisers who work for them. Its masterclass Bitcoin for Investors covers portfolio fit, access routes and custody models, and the German and Austrian tax rules have their own pages for comparison. Finance Loop connects the finance, IT and AI communities at events in Frankfurt, Munich, Berlin and Hamburg.

The flat tax was 30 percent on 2025 income, 12.8 percent income tax plus 17.2 percent social contributions. For 2026 income it is 31.4 percent, because social contributions rose to 18.6 percent.

No. Only a sale for euros or a payment with crypto is taxed. A swap between tokens, including into a stablecoin, is not a taxable event for a private investor.

Yes. Every account at a crypto platform abroad goes on form 3916-bis, whether or not there were sales in the year.