How to Declare Crypto Taxes in France (2026)

Any individual tax resident in France who has made taxable disposals of digital assets during the year must declare them. This includes selling Bitcoin or Ethereum for euros, but also using crypto to purchase goods or services.

Since 2022, crypto-to-crypto exchanges (e.g. Bitcoin for Ethereum) are not taxable in France, as long as you stay within the crypto ecosystem. However, once you exit the system — by converting to fiat or buying goods — the disposal becomes taxable.

Miners, stakers and those receiving crypto as compensation may fall under a different tax regime (non-commercial profits or professional income). If your crypto income is regular and substantial, consult a specialist tax advisor.

Form 2086 is the official DGFiP annex for declaring capital gains on digital assets. It is filed alongside your 2042 C declaration and requires one line per taxable disposal made during the year.

For each disposal, you must enter: the date of disposal, the disposal price (in euros), the total portfolio value at the time of disposal (all digital assets combined), and the total acquisition cost. The form then automatically calculates the taxable portion using the weighted average price formula.

The main challenge lies in calculating the total acquisition cost and total portfolio value. You need a complete history of all your acquisitions, including purchase fees, since your first transaction. This is exactly what SafeTax calculates automatically by analysing your exchange history.

Since the 2020 Finance Act, any account opened, held, used or closed with a foreign exchange platform must be declared using form 3916-bis. This obligation applies even if the account had no activity during the year.

This covers all exchanges not established in France: Binance (Cayman Islands), Coinbase (USA), Kraken (USA), OKX, Bybit, etc. French platforms (Coinhouse, Paymium) are excluded from this requirement.

The penalty for omission is €750 per undeclared account (rising to €1,500 if the value exceeds €50,000). In cases of deliberate fraud, much heavier penalties may apply.

First common mistake: not declaring foreign exchange accounts. Even without transactions, the reporting obligation exists. Many taxpayers are unaware of form 3916-bis.

Second mistake: calculating the gain only on the cryptos sold, without considering the rest of the portfolio. The French weighted average price method requires a global view of your entire crypto wealth at the time of each disposal.

Third mistake: forgetting acquisition fees. Commissions paid on purchase can be included in the acquisition cost, which reduces the taxable gain. SafeTax includes them automatically in the calculation.

Fourth mistake: ignoring small disposals. There is no exemption threshold below which crypto gains are tax-free. All gains are taxable regardless of amount.