French cryptocurrency and digital asset taxation for individuals. Trigger on phrases like "crypto France impôt", "fiscalité crypto", "bitcoin impôt France", "ethereum déclaration France", "plus-value crypto", "PAMC crypto", "prix d'acquisition moyen pondéré", "formulaire 2086", "déclaration 2086", "cession crypto-actifs", "staking impôt France", "mining fiscalité", "airdrop fiscalité", "exonération 305 euros", "crypto flat tax France", "échange crypto-to-crypto", "stablecoin fiscalité", "Koinly France", "Waltio", "déclaration crypto France", "BNC staking". Covers the PAMC method, the EUR 305 exemption threshold, PFU 31.4%, barème option, form 2086, staking/mining/airdrops, and documentation obligations.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for FR Crypto Tax in France.
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Every figure is drawn from this Tax Guide and cited to its source.
Quick Reference
| 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 |
Taxable Events (Fait Générateur)
| 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.art. 150 VH bis-I-2 CGI
Capital gain formula (PAMC)
capital_gain = disposal_price − (total_portfolio_acquisition_cost × disposal_price / portfolio_value_before_disposal)art. 150 VH bis-II CGI
Default: PFU 31.4%
| 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 net annual gain
Applied on the **net annual gain** (after offsetting current-year losses).
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.
Quick Reference
| 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:
Taxable Events (Fait Générateur)
| 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) |
Koinly, CoinTracking, Waltio, Cryptio. Verify that the tool correctly applies the French PAMC method.
Default: PFU 31.4%
| 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% |
EUR 305 Exemption Threshold
| 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) |
Separate regime from capital gains — taxed according to the nature of the activity:
Staking, Mining, Airdrops regime table
| 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 |
Grey zone: DGFiP doctrine is evolving. Check latest BOFiP positions.
Conservative Defaults
| 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) |
Key Legal References
| 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 |
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Other France computations in the OpenAccountants Tax Library.
Option barème availability and advantage
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.LFI 2022
EUR 305 Exemption Threshold
| 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: threshold applies to gross disposal amount
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.
Current-year crypto losses offset current-year crypto gains
Current-year crypto losses can offset current-year crypto gains
Crypto losses cannot offset securities gains
Crypto losses cannot offset standard securities capital gains (separate bucket)
No carryforward of crypto losses
No carryforward of crypto losses to future years (specific rule)
Staking, Mining, Airdrops regime table
| 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.
Form 2086 mandatory filing threshold
Mandatory for every disposal once annual gross disposals exceed EUR 305.
Per-disposal details required
- Date of disposal - Portfolio value before disposal - Total portfolio acquisition cost - Disposal price - Computed gain or loss
Reporting on 2042-C
Case 3AN: net annual gain (profit); Case 3BN: net annual loss
Retention period and required documentation
Retain for minimum 6 years (statute of limitations): Complete transaction history (exchange exports); Proof of acquisition dates and prices; Crypto-to-crypto exchange details (even though non-taxable — prove portfolio continuity); Wallet-to-wallet transfers (prove portfolio continuity); Staking reward exports with fiat valuation at each reception date
Conservative Defaults
| 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) |
Key Legal References
| 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 |
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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