Crypto taxes in France, handled.
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Tax Rates
Flat tax — Prélèvement Forfaitaire Unique (PFU)
France applies a flat tax of 30% (the Prélèvement Forfaitaire Unique, or PFU) on all crypto capital gains above the €305 annual exemption threshold. The PFU is composed of 12.8% income tax and 17.2% social charges (prélèvements sociaux). You may opt for the barème progressif (standard income tax rates) instead, but this is rarely beneficial for most investors. There is no holding period exemption — gains are taxed at 30% regardless of how long you held the asset.
Rates applicable for tax year 2024. The €305 threshold applies to total cessions (proceeds), not net gains. If total proceeds exceed €305, all gains become taxable.
What's taxable
Taxable vs non-taxable events in France
Taxable events
- Selling crypto for euros or other fiat currency
- Crypto-to-crypto trades (taxable since 2022 DGFiP guidance)
- Using crypto to pay for goods or services
- Staking rewards (taxed as income at FMV when received)
- Mining income (categorised as BNC — bénéfices non commerciaux)
- Airdrops received (taxed as income at FMV)
Not taxable
- Buying crypto with euros
- Transferring between your own wallets
- Holding crypto (no realisation event)
Tax Forms
Forms you'll need to file
Main form for reporting crypto capital gains. Lists each disposal with proceeds, cost basis, and gain/loss. Attached to your main 2042 income tax return.
Required if you hold crypto on foreign exchanges or wallets. Must declare the platform name and account details. Failure to declare carries a €750 penalty per account.
Taxxy generates a pre-filled Formulaire 2086 with all disposals automatically calculated. The 3916-bis foreign account list is also exported for your review.
How it works
From transactions to tax report in 3 steps
Connect your exchanges
Link Binance, Kraken, Coinbase, Bitpanda, Bitstamp, and 50+ others via API or CSV. Taxxy imports your complete transaction history automatically.
Taxxy applies the PFU
We calculate FIFO cost basis, apply the 30% PFU to net gains above €305, separate staking income from capital gains, and flag any 3916-bis obligations.
Download your reports
Get a Formulaire 2086 ready to attach to your 2042 return, a 3916-bis foreign account summary, and a full transaction CSV for your accountant.
FAQ
Common questions about crypto tax in France
Les échanges crypto-to-crypto sont-ils taxables en France?
Oui, depuis la position administrative de 2022. Chaque échange d'une crypto contre une autre est considéré comme une cession taxable. La plus-value est calculée en euros à la date de l'échange.
What is the €305 threshold?
If your total crypto sale proceeds (not net gains) for the year are below €305, you are exempt from tax. Once proceeds exceed €305, all gains become taxable at 30%. This is the seuil de cession — note that it applies to total proceeds, not to net profit.
Can I choose the barème progressif instead of PFU?
Yes, you can opt for the progressive income tax rates (barème progressif) on your crypto gains instead of the 30% PFU. This is generally only beneficial if your total income is very low (in the 0% or 11% bracket). Taxxy shows both calculations so you can choose the best option.
What happens if I don't declare foreign crypto accounts?
Failing to declare foreign crypto accounts on Formulaire 3916-bis carries a penalty of €750 per undeclared account, rising to €1,500 for accounts in non-cooperative jurisdictions. The penalty can also be increased to 80% of gains from undeclared accounts.
How is DeFi taxed in France?
DeFi activity (liquidity provision, yield farming, token swaps) is generally subject to the same 30% PFU on disposal events. Rewards received are taxed as income (BNC) at FMV when received. Taxxy categorises DeFi transactions automatically.
Latest updates
Recent tax-law developments in France
- Form updated: Formulaire 2086 (actifs numériques) (France)2026-07-29 · impots.gouv.fr
Tracked automatically from official and news sources — not tax advice.
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