Crypto Tax in France 2026 - Flat Tax and Forms Explained

TL;DR: In France, occasional crypto investors pay a flat tax of 30% on gains (with social charges rising, pushing the headline rate toward 31.4%, so check the current figure). The standout rule: crypto-to-crypto swaps are not taxed. Tax is only triggered when you convert to euros or spend crypto, and if your total disposals stay under €305 in a year, you owe nothing. You must also declare any foreign exchange accounts on Form 3916-bis. The cleanest way to compute this is software: I use CoinTracking.

Sort your French crypto taxes with CoinTracking

France’s crypto tax regime has a feature that surprises people coming from other countries: trading one crypto for another is tax-neutral. You can rebalance your portfolio all year and only owe tax when you actually cash out to euros or buy something. That makes France relatively comfortable for active investors, but the foreign-account declaration rules are strict and the penalties for missing them are real.

Here’s how crypto is taxed in France and how to prepare your return.

Best tools for French crypto taxes:

CoinTracking (my pick): deepest reporting, handles the French weighted-average method, free up to 200 transactions. Read the review.
Divly: the European specialist, generates the French forms (2086, 3916-bis) with French-language support. Read the review.

Try CoinTracking free

How Crypto Is Taxed in France

For occasional (non-professional) investors, crypto gains are taxed under the prélèvement forfaitaire unique (PFU), the flat tax. It combines income tax and social charges into a single rate, historically 30% (12.8% income tax plus 17.2% social charges). Social charges are rising, which pushes the headline rate toward 31.4%, so confirm the current figure before you file. You can instead elect the progressive income tax scale if that works out cheaper, which usually only helps lower-income households.

The Key Rule: Crypto-to-Crypto Is Not Taxed

This is what sets France apart. Swapping one crypto for another, including into stablecoins, is not a taxable event. Tax is triggered only when you:

Convert crypto to euros (or any fiat), or
Use crypto to buy goods or services.

There’s also a €305 exemption: if your total disposals for the year stay at or below €305, your gains are exempt. It’s a cliff, though, not an allowance: cross €305 in total disposals and all your gains become taxable.

Income and Professional Activity

Mining is taxed as non-commercial profit (BNC). Staking and airdrops sit in a genuinely unsettled area; the safe approach is to treat rewards as taxable and get advice. If your activity is judged professional or habitual, you move out of the flat-tax regime into the BNC progressive scale, but for most investors the occasional regime applies.

The Forms You Need to File

Form 2086: the annual statement where you compute the gain or loss on each taxable disposal.
Form 2042-C: where the net result is carried over (box 3AN for a gain, 3BN for a loss), and where you tick box 3CN to elect the progressive scale.
Form 3916-bis: the declaration of foreign crypto accounts (Binance, Kraken, Coinbase, etc.). This is mandatory even with no gain, and the penalty for not declaring an account starts at €750 each.

The 2026 declaration campaign for 2025 income opens in April, with online deadlines through late May and early June depending on your department. Crypto losses can offset gains of the same nature in the same year but cannot be carried forward.

How to Prepare Your Crypto Taxes in France

Connect every account. Add each exchange and wallet so the tool can track your portfolio and disposals.
Import your full history. Even though swaps aren’t taxed, the tool needs them to compute your cost basis correctly when you do cash out.
Reconcile. Patch any data gaps with a CSV.
Generate the French figures. Use the output to complete Form 2086, and remember to declare your foreign accounts on 3916-bis.

Prepare your French report with CoinTracking

The Best Crypto Tax Tool for France

CoinTracking is my pick for the depth of its reporting and its lifetime-licence value. If you’d rather have software built around the French forms specifically, Divly generates the French declarations with native-language support. Both have free tiers, so import your history and check the numbers before paying. For the wider comparison, see my guide to the best crypto tax software.

Disclaimer: This is general information, not tax advice. French crypto tax rules change and your situation is unique. Confirm the details with a qualified French tax adviser before you file.

Frequently Asked Questions

How much tax do you pay on crypto in France?

Occasional investors pay the flat tax (PFU), historically 30% (12.8% income tax plus 17.2% social charges). Social charges are increasing, pushing the rate toward 31.4%, so confirm the current figure. You can elect the progressive income tax scale instead if it’s more favourable.

Is swapping crypto taxable in France?

No. Crypto-to-crypto swaps, including into stablecoins, are tax-neutral in France. Tax is only triggered when you convert crypto to euros or use it to buy goods or services. This is one of the more investor-friendly features of the French system.

Do I have to declare foreign crypto accounts in France?

Yes. You must declare any account held with a foreign exchange on Form 3916-bis, even if you made no gain. The penalty for failing to declare an account starts at €750 each, so this is not optional.

Is there a tax-free threshold for crypto in France?

Yes, a €305 threshold. If your total disposals for the year stay at or below €305, your gains are exempt. But it’s a cliff: once total disposals exceed €305, all your gains become taxable.