Crypto tax in France
Rules verified in September 2026.
Short term
31.4%
Long term
31.4%
Threshold
Exempt if the year's disposals ≤ €305
Annual allowance
Not applicable
Cost method
Weighted average cost of the whole portfolio (FIFO not accepted)
Legislation
CGI art. 150 VH bis; LFSS 2026 (art. 12)
In short
France applies the 31.4% flat tax (12.8% income tax plus 18.6% social contributions, after the CSG increase in the 2026 social security budget, which already applies to gains realised in 2025) to crypto gains, regardless of holding period. Exemption only if the year's total sales (not gains) are ≤ €305. The acquisition cost is computed as the weighted average of the whole portfolio, not FIFO.
Key points
- 31.4% flat tax (30% up to 2024 gains; the CSG increase already applies to 2025 gains)
- 12.8% income tax + 18.6% social contributions
- No benefit for holding period
- Exempt if the year's total disposals ≤ €305 (above that, the whole gain is taxed)
- Option for the progressive scale (box 3CN) if more favourable
- Cost basis as the weighted average of the whole portfolio (not FIFO)
- File on form 2086 (+ 3916-bis for accounts on foreign exchanges)
Frequently asked questions
How much tax do you pay on crypto in France?
31.4%. France applies the 31.4% flat tax (12.8% income tax plus 18.6% social contributions, after the CSG increase in the 2026 social security budget, which already applies to gains realised in 2025) to crypto gains, regardless of holding period. Exemption only if the year's total sales (not gains) are ≤ €305. The acquisition cost is computed as the weighted average of the whole portfolio, not FIFO.
Is there an annual allowance on crypto gains in France?
There is no allowance on the gain, but there is a threshold: if the year's total disposals do not exceed €305, nothing is taxed; above that, the whole gain is taxed.
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: Weighted average cost of the whole portfolio. French law computes the average price over the whole portfolio and its total value on the day of each sale; the calculator uses the average price per asset, so the result is an approximation. 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.