Crypto tax in France
How is cryptocurrency taxed in France?
In France, cryptocurrency is taxed as capital gains with a headline rate of 31.4%. There is no long-term exemption.
Common questions
- What is the headline crypto tax rate in France?
- The headline rate for cryptocurrency tax in France is 31.4%, applied as capital gains tax.
- Does France offer long-term crypto tax exemptions?
- No, France does not offer a long-term exemption for cryptocurrency gains; they are taxed as capital gains.
- Does France tax worldwide crypto income?
- Yes, France operates a worldwide tax system, meaning residents are taxed on their global income, including cryptocurrency gains.
Crypto in France is taxed as a capital gain.
Treatment
taxed as a capital gain
Long-term
Still taxed
Headline rate
31.4%
As an individual relocating to France, your crypto gains on disposals (mainly when converting crypto to fiat or using it for purchases) are always taxable as capital gains at a flat PFU rate around 30–31.4% above a small €305 annual exemption, with no tax-free long‑term holding rule.
“Les gains de cession d'actifs numériques [...] réalisés par les particuliers dans le cadre de la gestion de leur patrimoine privé relèvent du régime des plus-values de cession d'actifs numériques prévu à l'article 150 VH bis du CGI. Lorsque le montant total des prix de cession n'excède pas 305 € au cours d'une année d'imposition, les plus-values nettes réalisées au titre de cette année sont exonérées. Au‑delà, les plus-values nettes de cession d'actifs numériques sont imposées au prélèvement forfaitaire unique au taux de 12,8 %, auquel s'ajoutent des prélèvements sociaux, soit une imposition globale d'environ 30 %.” — Direction générale des Finances publiques (DGFiP) – BOFiP
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.