Bitcoin Tax in Belgium (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You pay tax when you sell bitcoin at a profit in Belgium: the FOD Financiën lists cryptocurrencies (cryptomunten) among the financial assets covered by the meerwaardebelasting, the capital gains tax that applies to natural persons and non-profit organizations, whether the asset is of Belgian or foreign origin. The standard rate is 10 percent, but you do not pay from the first euro: the first 10,000 euros of realized gains per year (assessment year 2027) is exempt, and the exemption applies per person. The gain is the sale value minus the purchase value, and you may not deduct costs or taxes when working it out. For assets you bought before 1 January 2026, the purchase value is measured at a snapshot date, 31 December 2025, unless your original purchase price was higher, in which case you may use the original price; a historical loss on such an asset reduces the taxable gain to zero at most. Losses can, under conditions, be deducted from the realized gains before the tax is worked out.

Regime: Capital gains tax
Tax authority: FOD Financiën (Federal Public Service Finance)
Framework: Meerwaardebelasting op financiële activa (capital gains tax on financial assets)
Tax year: 2026
Losses: A loss on a sale is a minderwaarde, and under certain conditions you can deduct such losses from the taxable amount of realized gains; for assets bought before 1 January 2026, a historical loss measured against the 31 December 2025 snapshot value cannot be deducted and only reduces the taxable gain to zero.
Reporting duty: Under the opt-in system your bank or broker withholds the 10 percent capital gains tax automatically when you realize a sale, as roerende voorheffing, and tax withheld on exempt gains can be reclaimed through your personal income tax return. If you choose opt-out, you receive the gross amount, you must declare the realized gains yourself in your personal income tax return, and your bank or broker passes the information on the realized gains to the FOD Financiën.

What is not taxed

The first 10,000 euros (assessment year 2027) of realized gains each year is exempt from the capital gains tax, and the exemption applies per person, so each partner in a couple filing jointly has their own exemption for the gains they must declare.
If you realized little or no gain in a year, you can carry the first 1,000 euros (assessment year 2027) of the basic exemption forward to the next year, for up to 5 years, to a maximum exemption after 5 years of 15,000 euros including the carried amounts.
Pension savings accounts, group insurance and long-term savings contracts are explicitly exempt from the capital gains tax.

Frequently asked questions

Does Belgium's capital gains tax apply to bitcoin?

Yes. The FOD Financiën lists cryptocurrencies among the financial assets covered by the meerwaardebelasting, alongside shares, bonds, insurance products and investment gold. The tax applies to natural persons and it does not matter whether the asset is of Belgian or foreign origin.

What is the tax rate on bitcoin gains in Belgium?

The standard rate of the capital gains tax is 10 percent. You do not pay from the first euro: the first 10,000 euros of realized gains per year (assessment year 2027) is exempt, per person.

How is the gain worked out on bitcoin I bought before 2026?

For assets bought before 1 January 2026, the purchase value is the value on 31 December 2025, the snapshot date. If your original purchase price was higher than that snapshot value, you may use the original price instead, and if that produces a loss the taxable gain is reduced to zero.

Can I deduct bitcoin losses in Belgium?

Under certain conditions you can deduct losses from your realized gains before the tax is calculated. Historical losses on assets bought before 2026, measured against the 31 December 2025 value, cannot be deducted.

Do I have to declare bitcoin gains on my Belgian tax return?

It depends on the payment system. Under opt-in your bank or broker withholds the 10 percent tax when you sell, and you reclaim tax withheld on exempt gains through your personal income tax return. Under opt-out you receive the gross amount and must declare the realized gains yourself in your personal income tax return.

Sources

FOD Financiën: Meerwaardebelasting

The authority itself: FOD Financiën (Federal Public Service Finance). Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Belgium covers exchanges, payment methods and legality for residents.