France · PFU · DGFiP

Crypto taxes in France, handled.

Import all transactions, apply the 31.4% PFU automatically, and generate a ready-to-file Formulaire 2086 — in minutes.

31.4% Flat tax (PFU) from 2025 income

€305 Annual exemption

May–June Filing deadline

Calculate my France taxes See pricing

Prefer a step-by-step walkthrough? Read the full France guide →

Tax Rates

Flat tax — Prélèvement Forfaitaire Unique (PFU)

France applies a flat tax of 31.4% (the Prélèvement Forfaitaire Unique, or PFU) on crypto capital gains realised from 2025 onward, above the €305 annual exemption threshold. The PFU is composed of 12.8% income tax and 18.6% social charges (prélèvements sociaux). For gains realised in 2024 and earlier the PFU was 30% (12.8% + 17.2%). 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 the PFU rate regardless of how long you held the asset.

BracketRate

Net gains up to €305/year

Exempt (seuil de cession)

Net gains above €305, 2025 income onward

12.8% income tax + 18.6% social charges

31.4%

Net gains above €305, 2024 income and earlier

12.8% income tax + 17.2% social charges

30%

Rates for 2025 income (declared in 2026) onward: the 2026 social security financing act (LFSS 2026, loi n° 2025-1403, art. 12) raised the CSG on investment income from 9.2% to 10.6%, so social charges rose from 17.2% to 18.6%. Gains realised in 2024 or earlier keep the 30% rate. 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
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)
Crypto-to-crypto swaps without a cash balance (tax deferred under article 150 VH bis CGI)

Tax Forms

Forms you'll need to file

Formulaire 2086

Déclaration des plus-values de cessions d'actifs numériques

May–June (with online extension)

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.

Formulaire 3916-bis

Déclaration des comptes d'actifs numériques ouverts à l'étranger

May–June (same as 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 apply the French whole-portfolio formula (article 150 VH bis CGI), apply the PFU for the tax year (31.4% from 2025 income, 30% before) 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.

Integrations

Supports popular exchanges in France

Connect via API or upload a CSV — both methods supported.

Binance Kraken CoinbaseBitpandaBitstamp Bybit OKX KuCoin Bitfinex Gate.io +45 more

FAQ

Common questions about crypto tax in France

Les échanges crypto-to-crypto sont-ils taxables en France?

Non. Les échanges d'actifs numériques entre eux sans soulte bénéficient d'un sursis d'imposition (article 150 VH bis du CGI). L'imposition intervient lorsque vous cédez vos cryptos contre des euros ou les utilisez pour payer un bien ou un service.

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 the PFU rate (31.4% from 2025 income, 30% for 2024 and earlier). 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 PFU (31.4% from 2025 income, 30% before). This is generally only beneficial if your total income is very low (in the 0% or 11% bracket). Social charges still apply on top of the barème.

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) is generally subject to the same PFU (31.4% from 2025 income) when you dispose of crypto for euros or goods; token-for-token swaps without a cash balance are tax deferred. Rewards received are taxed as income (BNC) at FMV when received. Taxxy categorises DeFi transactions automatically.

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