Crypto tax in Belgium
Rules verified in September 2026.
Short term
10%
Long term
10%
Threshold
€10,000/year exempt
Annual allowance
Annual exemption €10,000 (indexed from 2027; +€1,000 per unused year, up to €15,000)
Cost method
FIFO
Legislation
Loi du 6 avril 2026 (MB 21/04/2026); CIR92 art. 90, 9° et art. 92
In short
Since 1 January 2026, Belgium taxes capital gains on financial assets (crypto included) at 10% for normal private management, with a €10,000 annual exemption (indexed from 2027; +€1,000 per unused year, up to €15,000). Speculative management remains at 33% (miscellaneous income) and professional activity at progressive rates.
Key points
- 10% for normal private management (new 2026 regime)
- €10,000 annual exemption (indexed, up to €15,000)
- Speculative: 33% as miscellaneous income
- Professional: progressive rates up to 50%
- No withholding — report in the annual tax return
- FIFO mandatory; cost of assets held before 2026 = value on 31/12/2025
- Crypto-to-crypto swaps are taxable; losses only offset within the same year
- Exemption indexed from 2027; only €1,000/year of unused allowance carries over, up to €15,000
Frequently asked questions
How much tax do you pay on crypto in Belgium?
10%. Since 1 January 2026, Belgium taxes capital gains on financial assets (crypto included) at 10% for normal private management, with a €10,000 annual exemption (indexed from 2027; +€1,000 per unused year, up to €15,000). Speculative management remains at 33% (miscellaneous income) and professional activity at progressive rates.
Is there an annual allowance on crypto gains in Belgium?
Yes: annual exemption €10,000 (indexed from 2027; +€1,000 per unused year, up to €15,000).
Which method is used to match buys and sells?
It depends on the country: FIFO (the first unit bought is the first sold) in Portugal, Spain, Germany or Belgium; weighted average cost in France, Luxembourg or Brazil; LIFO in Italy; the Section 104 pool in the UK. ChainFolioAI applies the chosen country's method to your history (in some countries with a simplification, stated on this page) and exports the result.
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under the country's method (FIFO, average cost, LIFO…), convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
This country's method: FIFO. For assets bought before 2026, Belgian law uses the value on 31/12/2025 as cost (only the gain since then counts); the calculator uses the real purchase price, so it overstates the gain on those assets. Confirm the figure to declare with an accountant.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing. ChainFolioAI is not an exchange or a crypto-asset service provider and does not report your data to any tax authority: reporting duties (DAC8, CARF) fall on exchanges. The reports you export are yours alone.