Bitcoin Tax in France (2026)

Flat crypto rateResearch 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 are taxed in France on occasional paid disposals of digital assets under article 150 VH bis of the General Tax Code. The official BOFiP guidance states that a taxable event includes a paid disposal of digital assets, except a crypto to crypto exchange without boot, and that private gains within the scope of article 150 VH bis are subject to a 12.8 percent flat income tax rate plus 17.2 percent social contributions.

Regime: Flat crypto rate
Framework: Code général des impôts, article 150 VH bis (2019)
Tax year: 2026
Reporting duty: Use Form 2086 to declare gains or losses from digital asset disposals, and attach it to the income tax return. The impots.gouv.fr guidance also instructs you to report the annual total gain in box 3AN of Form 2042 C.

What is not taxed

An exchange without boot between digital assets is excluded from the taxable event under article 150 VH bis, II-A of the General Tax Code.

Frequently asked questions

Is selling bitcoin taxable in France?

Yes. Article 150 VH bis of the General Tax Code applies to gains on occasional disposals of digital assets and rights relating to them.

Is swapping one crypto for another taxable in France?

An exchange without boot between digital assets is excluded from the taxable event under article 150 VH bis, II-A.

Which French form reports crypto gains?

Form 2086 declares gains and losses on disposals of digital assets and related rights, and must be attached to the income tax return.

Sources

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