Crypto tax in Luxembourg
Rules verified in September 2026.
Short term
up to ~46%
Long term
Exempt
Holding period
> 6 months
Annual allowance
Exempt if speculative gains < €500/year
Legislation
LIR art. 99bis
In short
Luxembourg fully exempts private crypto gains held for MORE than 6 months. Sales within 6 months are 'speculative': taxed at progressive rates (up to ~45.78% with contributions), exempt if the annual total is below €500.
Key points
- Full exemption after 6 months of holding
- Within 6 months: progressive rates (up to ~45.78%)
- Exempt if annual speculative gains < €500
- Crypto↔crypto counts as a disposal
- File via form 100 (miscellaneous income)
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 FIFO, 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.
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.