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CRYPTO FRANCE taxes: All about the taxation of cryptocurrencies in 2025
Crypto tax in France: what to remember in 2025
E n 2025, anyone who has carried out operations on crypto or holding Crypto accounts must respect strict rules to declare their gains , accounts and transactions. The taxation of cryptocurrencies applies to all investors, which they simply bought, exchanged or sold digital assets on a exchange platform . The tax distinguishes individuals, professionals and specific activities such as mining . For a detailed guide on crypto taxation , declaration obligations and concrete examples, you can consult this site .
Table of contents
The basics of crypto taxation in France
Since January 1, 2023: a single tax framework for individuals
crypto taxation is based on article 150 VH bis of the general tax . Since January 1, 2023 , all transfers of digital assets against a legal currency ( euro , dollar, etc.) or for the purchase of a good or service have been taxable in France. The capital gains from these operations are subject to tax .
- The operations between cryptocurrencies (for example, exchanging BTC for ETH) are not immediately taxable , unless a soul mate is paid.
- The simple detention or acquisition of crypto is not taxable .
- The transfers of cryptocurrencies against stablecoinare not considered to be taxable transfers.
When should you declare your cryptos in 2025?
The period of income declaration for 2025 taxes begins on April 10, 2025 and extends until the beginning of June according to your department. You must declare your capital gains and your Crypto accounts opened abroad at the tax administration during your annual income tax return
What are the crypto accounts to declare?
Any crypto account opened on an crypto exchange platform outside of France (Bitvavo, Kraken , Coinbase , Kucoin , etc.) must be reported to the tax administration via the 3916-Bis form , even if no gain has been made. The obligation to declare concerns all Crypto accounts held abroad, whether active or not, even if they do not contain any funds or have not been used during the year.
For example, if you have a Bitvavo account, you must indicate in the form:
- Designation of the Account Manager organization: Bitvavo BV
- Country: Netherlands
- Address: Keizersgracht 281, 1016 Ed Amsterdam
- Account number:, failing that, enter the e-mail address used to create your Bitvavo account.
Forget to declare this account sets out for large fines, which can go up to € 750 per unaccompanied account, or even € 1,500 if the overall portfolio exceeds 50,000 €.
What types of transactions are taxable?
Taxes taxable in France
In 2025, the taxation of cryptocurrencies distinguished several taxable :
- The sale of your cryptocurrencies against euros or another fiduciary currency ( transfer against a currency).
- The purchase of a property or a service with a crypto (use of a or direct payment bank
- The exchanges of cryptocurrencies with Soulte (for example, to exchange BTC for ETH and receive a difference in euros).
On the other hand, the crypto exchanges between digital assets without soul are not taxable : taxation is postponed to the next transfer against a currency.
Taxation and exemption
If the total amount of transfers of digital assets over the year does not exceed € 305, no taxation is due, even if a capital gain has been made. But we must still declare these operations to the tax administration .
How to calculate Crypto added value?
The calculation of the added value follows a specific method: this is the difference between the sale price acquisition price of the crypto . It is necessary to take into account the overall value of the portfolio at the time of the sale .
- Plus-value = sale price- acquisition price x ceded amount / overall value of the portfolio at the time of sale )
- The gains are calculated for each taxable transaction .
- Crypto capital gains are subject to tax as soon as the 305 € threshold is exceeded.
Tools like W Altio or a Cryptocurrency Tax Simulator make it possible to automatically calculate capital gains and generate the forms necessary for the tax return .
Tax rate on Crypto capital gains in 2025
Flat tax and progressive scale: which tax regime to choose?
The tax rate on capital gains from crypto money is, by default, 30% ( flat tax or single lump sum sample ): 12.8% income tax and 17.2% of social security contributions . You can choose to be imposed on the progressive scale of income tax if this is more advantageous, but this choice is global and irrevocable for the year.
- The flat tax applies by default to all capital gains in France .
- The progressive scale can be more interesting if your income is low.
How to declare your Crypto taxes?
To declare your Crypto capital gains in 2025, form the form (detail of digital assets ) and postpone the total to the 2042 C form income declaration ). The Crypto accounts open outside France are to be reported on the form .
- Declare each taxable transfer (sale, payment, exchange with Soulte).
- Use a tool like W Altio to generate forms and calculate your capital gains .
- Respect the deadlines: the online declaration service opens on April 10, 2025 , with deadlines varying according to your department.
Crypto taxation: special cases and exceptions
Crypto mining and taxation
Crypto's mining is considered a professional activity. The gains from mining are subject to the non -commercial profits regime (BNC), or to the industrial and commercial profits regime (BIC) if activity is organized as a company. Non -commercial profits must be declared separately, and taxation depends on the regime chosen.
Staking, Lending, Airdrop: What taxes?
Gains from stuking staking lending or ardrop are taxable income for non -commercial profits or various income. They must be declared in the appropriate category and are subject to income tax .
Crypto declaration and tax control: what to know
Obligation to declare your Crypto accounts
Any holder of Crypto accounts on a exchange platform must declare this account to the tax authorities during the declaration of income . This obligation concerns both the accounts open and the accounts closed during the year.
Sanctions and controls: Watch out for tax
Since 2024, the tax administration has strengthened its controls on crypto . Do not declare its capital gains or its Crypto accounts outside France exposes to sanctions: fines, recovery, even criminal prosecution. Traceability of transactions is facilitated by cooperation between crypto exchange platforms and French authorities.
What tools to calculate and declare your Crypto taxes?
Several tools and services exist to support investors:
- Waltio : calculation automation, generation of forms , monitoring of transactions .
- Cryptomonnai tax simulator : to estimate the amount of tax due according to your capital gains .
- Expert council: in case of doubt, call on a tax specialist in crypto .
Summary: What you need to know about crypto taxation in France in 2025
- Since January 1, 2023 , Crypto taxation taxable operations (sale, payment) and those that are not (exchange between cryptomonnaies ).
- The default tax rate 30% flat tax income tax + 17.2% social security contributions ).
- The exemption threshold is € 305 of transfers over the year: below, no taxation but obligation to declare .
- All foreign exchange platforms Crypto accounts outside France must be declared to the tax administration .
- The capital gains are calculated transaction by transaction, taking into account the sale price acquisition price and the overall value of the portfolio .
- Mining and passive income fall under the non -commercial profits or BIC tax regime .
- Tools like Waltio or Cryptomonia Tax Simulator facilitate calculation and declaration .
Questions Fair: Crypto tax in France 2025
Do I have to pay taxes on my cryptos if I haven't sold?
No, the simple detention or acquisition of crypto is not taxable . Only the transfers against a currency or a good/service are taxable .
Do I have to declare my accounts?
Yes, any Crypto account held on an exchange platform outside France must be declared via the form .
How to calculate my crypto capital gains?
Use the official method: added value = sale price- acquisition price x ceded amount / overall portfolio value ). Tools like Waltio or Cryptocurrency Tax Simulator can help you.
What risks if I don't declare my cryptos?
Open to declare its capital gains or its Crypto accounts exposes to sanctions: fines, recovery, even criminal prosecution.
Are the exchanges between cryptocurrencies taxable?
No, unless a fiduciary lounge is paid during the transaction .
Conclusion: CRYPTO FRANCE Taxation
The taxation of cryptocurrencies in France in 2025 requires rigor and anticipation. To avoid any problem with the tax authorities , it is advisable to declare each added value , each crypto account abroad and to fully understand the tax regime applicable to your situation. Use specialized tools, consult experts if necessary, and keep your documents up to pay taxes .
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Noah
Training engineer, I quickly became interested in the field of finance. Convinced that decentralized finance has a bright future ahead of it, I participate in its democratization by developing Crypternon.
