Learn how to file crypto tax in Belgium in 2026, including reporting capital gains under the new 10% tax, income classifications like speculative income at 33%, professional trading, forms on MyMinfin, deadlines, common mistakes, and how Kryptos automates compliant filings.
Written byPayam Masood · Head of Content and Social Media - Kryptos
Filing crypto tax in Belgium in 2026 is changing significantly due to a recent fiscal reform that introduces a 10% capital gains tax on financial assets, including cryptocurrencies, with a €10,000 annual exemption per person.
However, the tax you owe depends heavily on how your activity is classified by the Belgian tax authority—as private management, speculative income, movable income, or professional income.
How Crypto Is Taxed in Belgium (2026)
FAQs
1. Do I have to pay capital gains tax on crypto in Belgium from 2026?
Yes. A 10% capital gains tax applies to crypto gains above €10,000 annually from 1 January 2026.
2. How do I report crypto gains on MyMinfin?
Use the miscellaneous income section with the correct codes and declare foreign accounts if applicable.
3. Are staking rewards taxable?
Yes. Staking and similar rewards are often treated as movable income taxed at 30%.
4. What if my crypto activity is professional?
Profits may be taxed as professional income at progressive rates (25%–50%) plus social contributions.
From 1 January 2026, Belgium applies a 10% capital gains tax on profits from financial assets such as crypto when gains exceed €10,000 per tax year.
Key points:
An unused portion of the exemption (up to €1,000 per year) can be carried forward
The total carryforward is capped at €15,000
Net gain calculation:
Capital gain = Sale price − Cost basis
For assets acquired before 2026, use the 31 December 2025 value as the baseline cost basis
2. Speculative Income (33% Miscellaneous Tax)
If your crypto activity is considered speculative—for example:
Frequent trading
Short-term profit seeking
Activity without long-term investment characteristics
Then gains may be taxed as miscellaneous income at 33%, plus communal surcharges.
This classification can apply even if the 10% capital gains regime would otherwise be available.
3. Professional Income Tax (25%–50%)
If your crypto activity resembles business or professional trading, based on:
Frequency
Organisation
Tools used
Volume of activity
Profits may be taxed as professional income at progressive rates (25%–50%), plus social security contributions.
4. Crypto Income as Movable Income (30%)
Some crypto-related income may be classified as movable income, including:
Staking rewards
Interest or yield income
Certain DeFi rewards
This income is typically taxed at a 30% withholding tax.
5. Foreign Exchange and DAC8 Reporting
Crypto accounts on foreign exchanges must be declared in your tax return
They must also be reported to Belgium’s Central Contact Point (CAP) via the National Bank
Under EU DAC8, crypto platforms will automatically share transaction data with tax authorities starting in 2026
Step-by-Step Filing Instructions
Step 1 – Gather All Transaction Records
Collect detailed records for the tax year, including:
Purchase and disposal dates
EUR values at transaction times
Transaction fees
Wallet and exchange exports
Staking, mining, or other income receipts
Foreign exchange holdings
Accurate cost basis and conversion records are essential.
Step 2 – Determine Your Activity Classification
Your tax treatment depends on factual circumstances:
Long-term private management (non-speculative) → 10% CGT after exemption
Speculative activity → 33% miscellaneous income tax
Professional trading or business activity → progressive professional income tax
Movable income → 30% withholding tax
Final classification is determined by SPF Finances upon review.
Step 3 – Calculate Taxable Amounts
Capital gains (10% CGT):
Calculate gains above the €10,000 exemption
Apply the 10% rate to the taxable portion
Apply eligible exemption carryforwards
Speculative income (33%):
Calculate net profits after deductible costs
Movable income (30%):
Value income at the date of receipt
Professional income:
Include all profits and deductible business expenses
Step 4 – Convert All Values to Euros (EUR)
All crypto transactions must be reported in EUR:
Use reliable exchange rates on transaction dates
Maintain conversion records for audit support
This helps avoid discrepancies with DAC8-reported data.
Step 5 – Report via MyMinfin (Tax-on-Web)
Log in to MyMinfin
Use the miscellaneous income section for crypto gains and income
Enter amounts using the correct codes (e.g., Code 1200-36, Code 1440-15)
Include professional income sections if applicable
Declare foreign exchanges in Box XIII and report accounts to CAP if required
Step 6 – File Before Deadlines
Standard Belgian filing deadlines:
Paper filing: 30 June
Online filing (standard): 15 July
Extended deadline (complex or foreign cases): 16 October
Late filing may result in penalties.
Recordkeeping and Supporting Documentation
Belgian taxpayers must retain documentation for several years, including:
Exchange and wallet transaction exports
Market price sources
Cost basis and fee records
Income receipts
Evidence supporting classification decisions
These records are critical in case of audit or reclassification.
Common Mistakes to Avoid
Incorrectly classifying crypto activity
Not applying the new 10% CGT regime for 2026
Ignoring the €10,000 exemption and carryforward rules
Reporting internal wallet transfers as taxable events
Misclassifying income versus capital gains
Missing MyMinfin filing deadlines
Failing to reconcile DAC8 data with your return
Avoiding these errors reduces audit risk and unnecessary tax.
How Kryptos Helps You File Crypto Tax in Belgium
Kryptos simplifies Belgian crypto tax filing by:
Automatically importing wallet and exchange data
Calculating gains, income, and classification scenarios
Applying FIFO cost basis consistently
Tracking and applying the €10,000 capital gains exemption
Separating capital, miscellaneous, and professional income
Generating Belgium-ready summaries for MyMinfin
Providing DAC8-aligned, audit-ready documentation
With Kryptos, you can file confidently with less manual effort.
Frequently Asked Questions
1. Do I have to pay capital gains tax on crypto in Belgium from 2026? Yes. A 10% capital gains tax applies to crypto gains above €10,000 annually from 1 January 2026.
2. How do I report crypto gains on MyMinfin? Use the miscellaneous income section with the correct codes and declare foreign accounts if applicable.
3. Are staking rewards taxable? Yes. Staking and similar rewards are often treated as movable income taxed at 30%.
4. What if my crypto activity is professional? Profits may be taxed as professional income at progressive rates (25%–50%) plus social contributions.
5. Can I use unused exemption amounts later? Yes. Unused portions of the €10,000 exemption can be carried forward, up to a maximum of €15,000.
6. Do I need to declare foreign crypto accounts? Yes. Foreign crypto accounts must be declared both in your tax return and to the Central Contact Point.
Conclusion
Filing crypto tax in Belgium for 2026 requires:
Understanding how crypto gains and income are classified
Applying the new 10% capital gains tax and exemptions correctly
Distinguishing speculative and professional activity
Reporting accurately via MyMinfin
Maintaining detailed records and using automated tools like Kryptos helps ensure your Belgian crypto tax filing is compliant, accurate, and optimised, while reducing audit risk and administrative burden.
