How to File Crypto Tax in France

How to File Crypto Tax in France (2026 Guide)

Filing crypto taxes in France in 2026 requires careful reporting of both personal and professional crypto activities. The Direction Générale des Finances Publiques (DGFiP) requires French residents to declare all cryptocurrency gains, losses, and income, including those from trading, staking, mining, and gifts.

France has also updated its reporting framework under DAC8, significantly increasing exchange and cross-border transparency. As a result, accurate reporting and proper documentation are now essential.

This guide explains the filing process, key tax rules, deadlines, required forms, common mistakes to avoid, and how tools like Kryptos can make compliance easier.

How Crypto Is Taxed in France (2026)

• Capital Gains Tax
  Gains from selling, trading, or converting crypto are taxed under the flat tax (Prélèvement Forfaitaire Unique – PFU) at 31.4%, which includes income tax and social contributions.
• Income Tax
  Crypto received as payment, or earned from mining or staking, is treated as income and taxed under France’s progressive personal income tax rates.
• Foreign Accounts Reporting
  Crypto held on foreign exchanges must be reported using Form 3916-bis, even if no gains were realised.

Step-by-Step Filing Process

1. Gather Transaction Records

• Collect all crypto activity from exchanges and wallets, including purchases, sales, swaps, staking rewards, and airdrops.
• Ensure all dates, amounts, and euro values are accurate.

2. Calculate Gains and Losses

• Capital Gain = Sale Price − Cost Basis
• Use a consistent accounting method (FIFO, LIFO, or specific identification).
• Include transaction fees in your cost basis calculations.

3. Separate Income and Capital Gains

• Income from mining, staking, or crypto salaries is taxed at progressive income tax rates.
• Capital gains from personal investment are taxed under the PFU (31.4%).

Correct classification is essential to avoid overpaying tax.

4. Complete Required Forms

• Form 2086 to report crypto capital gains.
• Include crypto income and gains in your main income tax return.
• Form 3916-bis if you hold crypto on foreign exchanges or platforms.

5. Report Losses

• Losses realised in the same tax year can offset gains.
• Retain documentation to substantiate losses in case of an audit.

Key Deadlines

• Annual Filing Deadline: Typically May 22, 2026 for 2025 transactions.
• Ensure that all crypto gains and foreign account declarations are submitted on time.

Deadlines may vary slightly depending on filing method and department.

Common Mistakes to Avoid

1. Treating crypto as anonymous or untraceable.
2. Forgetting to declare foreign exchanges (Form 3916-bis).
3. Confusing crypto income with capital gains.
4. Ignoring transaction fees in cost basis calculations.
5. Late filing or missing documentation under DAC8 reporting rules.

These mistakes can lead to penalties or reassessments.

How Kryptos Helps You File Crypto Taxes in France

Kryptos simplifies French crypto tax filing by:

• Automatically importing transactions from exchanges and wallets
• Calculating accurate cost basis, gains, and losses
• Separating income and capital gains correctly
• Generating ready-to-file Form 2086 and Form 3916-bis summaries
• Identifying opportunities to offset gains with losses
• Maintaining full audit-ready records aligned with DGFiP requirements

Frequently Asked Questions

1. Do I need to report crypto income and capital gains separately in France?
Yes. Mining, staking, and crypto salaries are taxed as income, while personal investment gains fall under the PFU (31.4%).

2. What forms are required to file crypto taxes in France?
Form 2086 for capital gains, Form 3916-bis for foreign holdings, plus your standard income tax return.

3. Can I offset crypto losses against gains?
Yes. Losses realised in the same tax year can reduce taxable gains.

4. Are internal wallet transfers taxable?
No. Transfers between wallets you control are not taxable events.

5. How does DAC8 affect my reporting?
Crypto exchanges and service providers report transaction data directly to DGFiP, increasing audit accuracy.

6. Can Kryptos handle both individual and professional traders?
Yes. Kryptos supports all transaction types, income classifications, and required forms automatically.

Conclusion

Filing crypto taxes in France in 2026 requires precise tracking of all transactions, clear separation of income and capital gains, correct form completion, and timely submission. With DAC8 increasing transparency, accurate reporting is more important than ever.

Using a tool like Kryptos simplifies compliance by automating calculations, generating ready-to-file reports, and maintaining audit-ready documentation — helping you stay compliant, reduce risk, and file with confidence.