Bitcoin Tax in Reunion (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 La Reunion, the French tax administration's official doctrine on occasional disposals of digital assets applies to you, and it names La Reunion 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 La Reunion who opts for the progressive scale the resulting tax is reduced by 30 percent within the limits the same provisions set.

Regime: Flat crypto rate
Framework: Code général des impôts, article 150 VH bis (2019)
Losses: A net loss cannot be set against gains on disposals of other assets and cannot be carried forward to later years.
Reporting duty: Calculate the taxable gain on return no. 2086 and carry the amount to line 3AN of return 2042-C.

What is not taxed

An exchange between digital assets without a balancing payment is excluded from the taxable event under article 150 VH bis, II-A of the General Tax Code.
Disposals of digital assets whose prices total no more than EUR 305 in a tax year are exempt.

Frequently asked questions

Does the French digital asset regime apply in La Reunion?

Yes. The tax administration's doctrine on article 150 VH bis names taxpayers domiciled in La Reunion and gives them a 30 percent reduction of the tax resulting from the progressive scale where they opt for it.

Is swapping one crypto for another taxable in La Reunion?

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

Can a crypto loss be carried forward in La Reunion?

No. The tax administration states that such a loss cannot be set against gains on disposals of other assets and is not carried forward to later years.

Sources

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