Crypto tax France
Crypto tax in France concerns the gains and income arising from holding, selling or using digital assets. The treatment depends on the nature of a transaction and whether activity is private or professional. Investors need records of purchases, disposals and portfolio values to determine which transactions require a declaration and how the taxable result is calculated.
A private disposal for legal currency, goods or services can be taxable, while a token exchange without an additional cash payment can receive deferred tax treatment. The gain calculation uses the value of the wider crypto portfolio under the applicable rules. Staking, mining and professional trading require separate assessment, so a single tax rate cannot explain every form of crypto activity.
The flat tax and its 2026 increase
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 1 January 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.
What is taxed: the exit into euros
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. An example from Summ: 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.
Forms, mining and professional trading
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, the meeting place for crypto investors
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. The masterclass from Finance Loop 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.
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What is the crypto tax rate in France?
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.
Is a crypto-to-crypto swap taxed in France?
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.
Do I have to declare a foreign crypto account in France?
Every account at a crypto platform abroad goes on form 3916-bis, whether or not there were sales in the year.
Crypto tax in France and Finance Loop
Finance Loop covers crypto taxation in its Investment & Digital Assets track, next to custody, crypto funds and the reporting rules of DAC8. Finance Loop brings investors and their advisers from Germany, Austria and Switzerland together at events in Frankfurt, Munich, Berlin and Hamburg.
Finance Loop is a professional network supporting the institutional use of emerging technologies in finance, such as AI, digital payments, cloud and blockchain solutions. Finance Loop helps its members build skills and personal networks in these fields: Investment & Digital Assets, Payments & Digital Money, Digital Infrastructure & Sovereignty, and Risk & Compliance.