France Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for France in 2026.
Cryptocurrency gains realized by individuals are subject to the flat tax (PFU) of 30% (12.8% income tax + 17.2% social levies) for occasional traders. Taxpayers may alternatively opt for the progressive income tax scale if more favorable. Professional crypto traders are subject to BIC (Bénéfices Industriels et Commerciaux) taxation at their marginal income tax rate plus social charges.
Crypto Tax Status
Taxed
Treatment
Digital assets (flat tax)
Additional Notes
Crypto-to-crypto exchanges are not taxable events in France; only conversion to fiat currency or use to purchase goods/services triggers taxation. An annual exemption threshold of €305 applies to total disposal proceeds (not gains). All crypto accounts held on foreign platforms must be declared on the annual tax return (Form 3916-bis). Mining income is treated as non-commercial profit (BNC). France requires crypto exchanges operating in the country to register with the AMF.
How France Crypto Tax compares
France taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
