Form 2086 is the official DGFiP annex for declaring capital gains on digital assets. Introduced by the 2019 Finance Act, it applies to all taxable crypto disposals made by individuals in France. This guide explains how to complete it column by column.
What is form 2086 for?
Form 2086 is the official DGFiP tool for calculating and declaring capital gains on cryptocurrencies. It is filed alongside your annual income declaration (form 2042) as an annex. The net capital gains total is transferred to form 2042 C, box 3AN.
One line of form 2086 corresponds to one taxable disposal. If you made 50 disposals in the year, you must complete 50 lines.
The columns of form 2086 explained
Column 1 — Date of disposal. Column 2 — Disposal proceeds in euros, net of disposal fees. Column 3 — Disposal fees.
Column 4 — Total portfolio value at the time of disposal: the euro value of all your digital assets at the exact moment of each disposal. This is the hardest figure to calculate manually.
Column 5 — Total acquisition cost: the total amount invested in crypto since the beginning, including all purchase fees. Column 6 — Capital gain or loss, automatically calculated by the WAP formula.
The WAP formula explained with an example
Official formula: Capital gain = Disposal proceeds − (Total acquisition cost × Disposal proceeds / Total portfolio value at time of disposal).
Example: you sell €10,000 of BTC. Your total portfolio is worth €50,000. Your total acquisition cost is €30,000. Capital gain = 10,000 − (30,000 × 10,000 / 50,000) = 10,000 − 6,000 = €4,000. Tax (30%): €1,200.
Common mistakes to avoid
Mistake 1: using only the value of the cryptos sold as the total portfolio value (column 4). This column must include ALL your digital assets, including those you keep.
Mistake 2: omitting acquisition fees from column 5. Purchase commissions form part of the acquisition cost and reduce the taxable gain.
Mistake 3: grouping all disposals into a single line. Each taxable disposal must have its own line.
SafeTax calculates every line of form 2086 automatically
Import your transactions, SafeTax calculates every line of form 2086 and tells you box by box what to declare.
Try SafeTax for freeFrequently asked questions about form 2086
Who must complete form 2086?
Any taxpayer resident in France who made taxable disposals of digital assets during the year: sale for euros, purchase of goods/services with crypto.
Do crypto-to-crypto exchanges need to appear in form 2086?
No. Since the 2019 Finance Act, crypto-to-crypto exchanges are not taxable disposals and do not need to be reported.
Can SafeTax calculate form 2086 automatically?
Yes. SafeTax imports your history, calculates total portfolio value at each disposal, applies the WAP formula, and tells you exactly which boxes to fill in form 2086.