- Crypto capital gains are classified as gains from movable property.
- Gains are taxable upon realization, such as when selling or exchanging crypto for fiat or other assets.
- Exemption applies if total annual disposals are below €305.
- Flat tax of 30% (12.8% income tax + 17.2% social charges) applies to occasional investors; professional traders pay progressive rates.

- Mining income is taxed as industrial and commercial profits (BIC), subject to progressive income tax rates.
- Staking rewards are treated as income and taxed under the BIC category if habitual.
- Other crypto income, like airdrops or salaries in crypto, is taxed as miscellaneous income or wages.
- Deductions for expenses are allowed; social charges of 17.2% apply in addition to income tax.

- All crypto transactions and gains must be reported on annual tax returns.
- Report during the annual income tax filing period, typically May-June.
- Use Form 2042 for income and Form 2086 for crypto gains; keep transaction records.
- Deadline is usually mid-May for paper, late May/June for online, based on department.

- France introduced a optional regime for occasional investors to choose progressive taxation instead of flat tax.
- Crypto held in foreign accounts may require additional reporting via Form 3916.
- Recent changes in 2023 allow deferral of taxes on certain crypto-to-crypto trades.
- Penalties for non-reporting can reach 80% of evaded tax.