Crypto tax FAQ — France
Answers to frequently asked questions about crypto taxes in France.
How are cryptos taxed in France?
In France, crypto capital gains are calculated using the PMPA method and taxed at 31.4% (PFU).
Is there an exemption threshold?
In France, the 305€ threshold applies to the total amount of your disposals for the year (gross sale proceeds), not to your gains. If that total does not exceed 305€, the capital gains realised are not taxable.
Are crypto-to-crypto exchanges taxable?
It depends on your country's legislation. In France, crypto-to-crypto exchanges are not taxable. In other countries, each exchange may constitute a taxable event.
What forms do I need to fill in?
Check your country's tax guide for the exact forms to fill in.
Is staking taxable?
The tax authority classifies mining and staking income as non-commercial profits (BNC): it does not automatically fall under the 31.4% flat tax that applies to disposals. A later sale of the tokens follows the capital gains regime (art. 150 VH bis CGI).
Do I need to declare my Binance accounts?
Yes, if the platform is established abroad: form 3916-bis covers each crypto-asset wallet opened, held, used or closed with an entity established outside France and, since the law of 25 June 2026, NFTs held or used abroad. The fine is €750 per wallet or NFT not reported, €1,500 if their value exceeded €50,000 during the year. The test is the country of the entity that holds your account, not the platform's brand.
Is Taxes Crypto reliable for calculating my taxes?
Penalties depend on the law of France and generally include tax surcharges, late-payment interest and, in serious cases, criminal prosecution. In the EU, the data reported under DAC8 (transactions since 2026) makes audits easier.
How can I get started?
Create a free account, connect your Binance API and start the calculation. It's simple and fast.
Are airdrops taxable?
Published guidance does not specifically address airdrops. An airdrop that rewards an action may be income; in other cases, the treatment is not settled.
What is the filing deadline in France?
The online return is filed in spring of the following year, with a deadline set by département; the calendar is published each year by the DGFiP. Prepare your return in advance with Taxes Crypto.
Are crypto losses deductible?
In most countries, capital losses can be offset against capital gains from the same year. In some countries, losses can be carried forward to future years.
Does the DAC8 directive require me to file?
No: the DAC8 directive creates an obligation for platforms, not for you. Since 1 January 2026, crypto-asset service providers collect data on the transactions of their EU-resident customers and report it; the first exchanges between countries take place by 30 September 2027 at the latest. Your own filing obligations remain those of your country. Outside the EU, the equivalent OECD framework (CARF) is being introduced on each country's own timetable.
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