Bitcoin Tax in French Guiana (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.

If you are domiciled in French Guiana, the French tax administration's official doctrine on occasional disposals of digital assets applies to you, and it names Guyane in its own words. A disposal for consideration of digital assets is a taxable event, except an exchange between digital assets without a balancing payment. Private gains within article 150 VH bis are subject to income tax at the flat rate of 12.8 percent plus social levies on capital income at an overall rate of 17.2 percent, and for a taxpayer domiciled in Guyane who opts for the progressive scale the resulting tax is reduced by 40 percent within the limits the same provisions set.

Regime: Flat crypto rate
Framework: Code général des impôts, article 150 VH bis
Losses: The official guidance requires reporting the net taxable gain or, where applicable, the loss arising from the year's digital-asset disposals on income-tax return no. 2042-C.
Reporting duty: You report the annual aggregate gain or loss from taxable disposals on the annual return, attach the prescribed annex, and report foreign digital-asset accounts at the same time as the income or results return.

What is not taxed

Crypto-to-crypto exchanges without a balancing payment are excluded from the taxable event under article 150 VH bis, II-A of the Code général des impôts.
Where annual disposals are exempt because their aggregate sale prices do not exceed EUR 305, the taxpayer reports the sale price of each disposal on the annex.

Frequently asked questions

Are crypto-to-crypto exchanges taxable in French Guiana?

An exchange without a balancing payment is excluded from the taxable event under article 150 VH bis, II-A of the Code général des impôts.

Do French Guiana residents report crypto gains yearly?

Yes. The guidance requires the annual return to state the aggregate gain or loss from taxable digital-asset disposals and to include the prescribed annex.

Must foreign crypto accounts be declared?

Yes. Persons domiciled in France must declare qualifying foreign digital-asset accounts at the same time as their income or results return.

Sources

BOFiP: RPPM - Plus-values sur biens meubles et taxe forfaitaire sur les objets précieux - Cession d'actifs numériques à titre occasionnel - Modalités d'imposition et obligations déclaratives

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