Crypto Capital Gains Tax Calculator 2026

In France, capital gains realised on the disposal of digital assets (Bitcoin, Ethereum, etc.) are subject to the flat tax (PFU - prelevement forfaitaire unique) of 30%, also known as the flat tax. This rate breaks down into 12.8% income tax and 17.2% social contributions. Since 2023, taxpayers may also opt for the progressive income tax scale if it is more favourable to them, particularly when their marginal tax bracket is below 12.8%.

An exemption threshold applies: if the total disposals of digital assets made during the calendar year are less than or equal to 305 euros, no capital gain is taxable. Note that this threshold is based on the gross disposal amount (the sale price), not the capital gain itself. Above this threshold, all capital gains are taxable, including the portion below 305 euros.

Exchanges between cryptocurrencies (for example, swapping Bitcoin for Ethereum) do not constitute a taxable event since the 2019 Finance Act. Only conversion to fiat currency (euros, dollars) or using crypto to pay for a good or service triggers taxation. However, every taxpayer holding accounts on foreign platforms is required to declare them using form 3916-bis, under penalty of a 750 euro fine per undeclared account.