French cryptocurrency and digital asset taxation for individuals.
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PFU total rate (IR + PS) on crypto capital gains
31.4%art. 150 VH bis CGI
IR component of PFU on crypto capital gains
12.8%art. 150 VH bis CGI
PS (prélèvements sociaux / revenus du patrimoine) component of PFU — applicable to 2025 disposals
18.6%loi n° 2025-1403, art. 12 (LFSS 2026); art. L. 136-6 CSS
Barème option available (advantageous only if TMI ≤ this rate)
TMI ≤ 11%LFI 2022; art. 150 VH bis CGI
Annual gross disposals exemption threshold — below which no tax and no Form 2086 filing required
EUR 305art. 150 VH bis CGI
Micro-BNC exemption threshold for occasional staking receipts
EUR 305Code général des impôts (CGI); BOI-BNC-CHAMP-10-10-20-40
Micro-BNC abattement (flat deduction) for occasional staking declared under micro regime
34%art. 102 ter CGI; BOI-BNC-CHAMP-10-10-20-40
Form for per-disposal detail — mandatory once annual gross disposals exceed EUR 305
Form 2086 (per-disposal detail)art. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Form for reporting net annual crypto gain (profit)
Form 2042-C, case 3ANart. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Form for reporting net annual crypto loss
Form 2042-C, case 3BNart. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Form for occasional staking income — micro-BNC case
Form 2042-C-PRO, case 5HQart. 102 ter CGI; BOI-BNC-CHAMP-10-10-20-40
Form for occasional staking income — réel BNC case
Form 2042-C-PRO, case 5HGart. 93 CGI; BOI-BNC-CHAMP-10-10-20-40
Minimum retention period for crypto transaction records (statute of limitations)
6 yearsLivre des procédures fiscales (LPF)
Capital gain formula (PAMC method)
capital_gain = disposal_price − (total_portfolio_acquisition_cost × disposal_price / portfolio_value_before_disposal)art. 150 VH bis-II CGI
Crypto-to-crypto exchange (e.g. BTC → ETH) — taxable?
No — deferral (sursis)art. 150 VH bis-I-2 CGI
Crypto → stablecoin (USDC, USDT) exchange — taxable?
No — stablecoins treated as crypto-assetsart. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Stablecoin → fiat (EUR/USD) — taxable?
Yes — disposal to fiatart. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Passive airdrop (no task required) — taxable at reception?
Not taxable at reception; capital gain computed at disposalBOI-RPPM-PVBMC-30; BOI-BNC-CHAMP-10-10-20-40
Crypto losses carryforward to future years
No carryforward permittedart. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Crypto losses offsetting standard securities capital gains
Not permitted — separate bucketart. 150 VH bis CGI; BOI-RPPM-PVBMC-30
Barème option availability — first applicable income year
Revenus 2023 (from LFI 2022)LFI 2022; art. 150 VH bis CGI
Undocumented acquisition cost — conservative default used by tax authority
EUR 0 (maximum gain basis)art. 150 VH bis-II CGI; BOI-RPPM-PVBMC-30
Professional/habitual crypto activity — reclassified to BIC regime with TNS social contributions
BIC (art. 34 CGI)art. 34 CGI
Occasional staking — probable tax regime
BNC non-professionnelBOI-BNC-CHAMP-10-10-20-40
Mining — tax regime
BICart. 34 CGI; BOI-BNC-CHAMP-10-10-20-40
Primary article governing crypto capital gains regime
art. 150 VH bis CGIart. 150 VH bis CGI
BOFiP guidance on crypto capital gains
BOI-RPPM-PVBMC-30BOI-RPPM-PVBMC-30
BOFiP guidance on BNC staking/mining
BOI-BNC-CHAMP-10-10-20-40BOI-BNC-CHAMP-10-10-20-40
Based on work by Romain Simon (@romainsimon), licensed under MIT. Adapted for the OpenAccountants format.
Disclaimer: This skill is for informational purposes only and does not constitute tax advice. All positions must be reviewed and signed off by a qualified expert-comptable or avocat fiscaliste before filing. Get this reviewed at openaccountants.com.
| Field | Value |
|---|---|
| Country | France |
| Tax | IR + prélèvements sociaux on crypto capital gains |
| Currency | EUR only |
| Tax year | Calendar year |
| Primary legislation | art. 150 VH bis CGI |
| Key forms | 2086 (per-disposal detail), 2042-C (cases 3AN/3BN) |
| Exemption threshold | EUR 305 annual gross disposals |
| Default rate | PFU 31.4% (12.8% IR + 18.6% PS) for 2025 income |
This skill covers the occasional regime for individuals. If the activity is habitual/professional, it is reclassified as BIC with TNS social contributions.
Indicators of professional activity:
| Operation | Taxable? | Notes |
|---|---|---|
| Buy crypto with EUR/USD | No | Acquisition only |
| Sell crypto for EUR/USD | Yes | Disposal to fiat |
| Pay with crypto (goods/services) | Yes | Disguised disposal |
| Crypto-to-crypto exchange (BTC → ETH) | No | Deferral (sursis, art. 150 VH bis-I-2) |
| Crypto → stablecoin (USDC, USDT) | No | Stablecoins treated as crypto-assets |
| Stablecoin → EUR/USD | Yes | Disposal to fiat |
| Staking / mining / airdrop | See Section 8 | Different regime (BNC or BIC) |
Crypto-to-crypto deferral rule: exchanges between crypto-assets do not trigger taxation. Only conversion to fiat currency (or use as payment) is a taxable event.
capital_gain = disposal_price − (total_portfolio_acquisition_cost × disposal_price / portfolio_value_before_disposal)
Koinly, CoinTracking, Waltio, Cryptio. Verify that the tool correctly applies the French PAMC method.
| Component | Rate |
|---|---|
| IR | 12.8% |
| PS (revenus du patrimoine, L. 136-6 CSS) | 18.6% (LFSS 2026, applicable to 2025 disposals) |
| Total PFU | 31.4% |
Applied on the net annual gain (after offsetting current-year losses).
Available since LFI 2022. Advantageous only if TMI ≤ 11%.
The barème option is global — applies to all capital income for the year (dividends, interest, capital gains). Arbitrage must be performed at the global level.
| Annual gross disposals | Treatment |
|---|---|
| ≤ EUR 305 | Total exemption — no tax, no filing of 2086 |
| > EUR 305 | Full taxation on the gain (not just the excess) |
Trap: the threshold applies to the gross disposal amount, not the gain. Selling EUR 500 of crypto with only EUR 10 gain still triggers taxation on the EUR 10 gain.
Separate regime from capital gains — taxed according to the nature of the activity:
| Activity | Probable regime | Notes |
|---|---|---|
| Occasional staking | BNC non-professionnel | Valued in EUR at each reception date |
| Mining | BIC | |
| Professional staking/lending | BIC | |
| Passive airdrop (no task) | Not taxable at reception | Capital gain computed at disposal |
| Active rewards (tasks required) | BNC or salary |
Occasional staking — BNC declaration at reception: value in EUR at each date of receipt. Declare on 2042-C-PRO case 5HQ (micro-BNC, 34% abattement) or 5HG (réel). Micro-BNC exemption if receipts ≤ EUR 305.
Grey zone: DGFiP doctrine is evolving. Check latest BOFiP positions.
Mandatory for every disposal once annual gross disposals exceed EUR 305.
Per-disposal details required:
Reporting on 2042-C:
Retain for minimum 6 years (statute of limitations):
| Ambiguity | Default |
|---|---|
| Activity classification unclear | Occasional (particulier regime) |
| Acquisition cost undocumented | EUR 0 (maximum gain — conservative from tax authority perspective) |
| Staking income classification unclear | BNC non-professionnel |
| PFU vs barème unclear | PFU (no global commitment) |
| Stablecoin → stablecoin | Non-taxable (crypto-to-crypto) |
| Rule | Article |
|---|---|
| Crypto capital gains regime | art. 150 VH bis CGI |
| PAMC method | art. 150 VH bis-II CGI |
| Crypto-to-crypto deferral | art. 150 VH bis-I-2 CGI |
| Professional/habitual activity (BIC) | art. 34 CGI |
| PS (revenus du patrimoine) | art. L. 136-6 CSS |
| LFSS 2026 CSG increase | loi n° 2025-1403, art. 12 |
| BOFiP PV crypto | BOI-RPPM-PVBMC-30 |
| BOFiP BNC staking/mining | BOI-BNC-CHAMP-10-10-20-40 |
OpenAccountants — open-source accounting skills for AI This output must be reviewed by a qualified professional before filing or acting upon. Latest verified skills: openaccountants.com | Report errors: github.com/openaccountants/openaccountants
Other France computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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