Cryptocurrencies are treated as digital assets in France. Occasional disposals are taxed at a flat 30% PFU rate. Professional activities and income like mining are taxed progressively up to 45%.
ā¢ Taxable on disposal: sale for fiat, goods, or services.
ā¢ Crypto-to-crypto trades, holding, transfers not taxable.
ā¢ Exemption if total acquisition cost of disposed assets < ā¬305/year.
ā¢ Use PVCT cost basis method; losses offset same-year gains only.
ā¢ Occasional vs professional: based on frequency, tools, volume.
ā¢ Staking rewards generally taxed as BNC income on receipt.
ā¢ Other income (airdrops, payments) treated as BNC or salary.
ā¢ Micro-BNC for turnover < ā¬77,700: 34% abatement.
ā¢ Option for progressive over PFU where applicable.
ā¢ Forms: 2042/2042C (main), 2086 (cap gains details), 3916-bis (foreign crypto accounts).
ā¢ File online via impots.gouv.fr; deadlines May-June depending on department (e.g., Zone 1: late May).
ā¢ Keep records 5 years: dates, values in EUR, details.
ā¢ Declare even if no tax due or < ā¬305.
ā¢ 2023 changes: PFU default for occasional regardless of volume.
ā¢ DAC8: enhanced reporting from 2026 for exchanges.
ā¢ Proposals for crypto wealth tax (>ā¬2M) discussed 2025, status unclear.
ā¢ Penalties for non-reporting: up to 80% + fines.
France tax update (2026): the PFU (flat tax) on capital income is now 31.4%
PFU increased to 31.4% impacting crypto capital gains. Announced for 2026 tax year.
February 5, 2026
Crypto Tax in France: 2026 Guide to Capital Gains
France taxes crypto gains at 31.4% flat rate for occasional investors. Details taxable events and rules.
March 9, 2026
What Colombia and France Just Changed About Crypto Taxes
France requires disclosure of self-custody wallets for 2026 tax year under new rules.
January 9, 2026
French Court Clears 2026 Budget That Includes Taxes on Wealthy
2026 budget approved with wealthy taxes; crypto wealth tax proposals noted but not confirmed.
February 19, 2026
France's Proposed Crypto Tax is 'Economically Unjust': Experts
Proposal to replace 30% sale tax with 1% annual wealth levy on crypto >ā¬2M criticized.
November 5, 2025
France Moves to Tax Crypto as 'Unproductive Wealth'
Amendment for 1% tax on crypto holdings over ā¬2M in 2026 finance bill.
November 3, 2025
France Crypto Taxes Guide 2026
Overview of 30% flat tax for individuals and professional rules.
December 17, 2025
Comprehensive Overview of Crypto Tax Legislation in France
Details taxation including DAC8 transposition for 2026 reporting.
August 6, 2025
How Crypto Taxation Changes in Europe From 2026
France maintains 30% flat rate amid EU changes.
January 1, 2026
France's 2026 Wealth Tax on Crypto: 1% Levy on Holdings Over ā¬2M
National Assembly adopts wealth tax amendment targeting crypto in finance bill.
November 5, 2025
France Crypto Tax FAQ
Is cryptocurrency taxed in France?
What is the capital gains tax rate on crypto in France?
How do I report crypto taxes in France?
Are crypto-to-crypto trades taxable in France?
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Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.