- Since 1 July 2026 crypto service providers need a MiCA license, from the Autorité des marchés financiers (AMF) or from the regulator of another EU country. The French PSAN registrations lapsed on 2 July 2026.
- Private investors pay a flat 31.4% on net gains (12.8% income tax plus 18.6% social levies, from the 2025 income year) when they sell crypto for euros or spend it. Swaps between crypto-assets are not taxed, and gains are exempt if total sales in the year are €305 or less.
- Professional-style trading, mining and staking are taxed as non-commercial profits (BNC) at the progressive scale. Companies pay corporate income tax of 25%, or 15% on the first €42,500 for qualifying small companies (2026).
- Gains go on form 2086 with the income tax return, and every account at a foreign platform must be declared (form 3916-bis): fines start at €750 per account.
- From 2026 crypto providers collect customer data for the tax authority (DAC8); French providers send the first report, on 2026, before 15 June 2027.
This guide covers private individuals and companies that hold, trade or accept crypto in France. It does not cover issuing tokens. This page gives the overview; each topic has its own page with the details, examples and sources. It is general information, not legal or tax advice.
Key figures
| Item | Figure | Details |
|---|---|---|
| Flat tax on gains (2025 and 2026 income years) | 31.4%: 12.8% income tax + 18.6% social levies | Personal tax |
| Exemption (per household, per year, since 2019) | Total sale prices of €305 or less | What is taxed |
| Crypto-to-crypto swaps without cash | Not taxed (tax deferred) | Worked example |
| Corporate income tax (2026) | 25%; 15% up to €42,500 for qualifying small companies | Business tax |
| Income tax return 2025 | 19 May 2026 on paper; 21 May to 4 June 2026 online | Deadline calendar |
| Undeclared foreign crypto account (2026) | €750 per account, €1,500 above €50,000 | Foreign accounts |
| First DAC8 report by French providers | Before 15 June 2027 (on 2026) | DAC8 |
| End of the PSAN transitional period | 1 July 2026 | Regulation |
| Self-hosted wallet check | Transfers above €1,000 | Self-custody |
Legal status
Crypto is legal in France but not legal tender. France applies the EU Markets in Crypto-Assets Regulation (MiCA): the AMF licenses and supervises crypto-asset service providers, and the ACPR supervises stablecoin issuers. The national PSAN regime ended with the transitional period on 1 July 2026. More on regulation.
Tax for individuals
Occasional investors pay tax when they sell crypto for euros or use it to pay, at a flat 31.4% on the net gain of the year, with an option for the progressive scale. The gain is calculated with a formula based on your whole portfolio, and swaps between crypto-assets are not taxed. Mining and staking rewards and professional-style trading are BNC income. The formula, a worked example, NFTs, moving and wealth tax are on personal tax.
Tax for companies
Habitual buying and reselling of crypto gives commercial profits (BIC). Companies subject to corporate income tax pay 25%, or 15% on profit up to €42,500 if they qualify (2026). Exchanging crypto for money is exempt from VAT under the EU Court’s Hedqvist ruling. More on business tax.
Reporting and filing obligations
Individuals report crypto sales on form 2086 with the income tax return, due in May or early June, and declare every account with a foreign crypto platform each year. Companies with a calendar financial year file in May. From 2026 crypto providers collect customer data for the tax authority under DAC8. The calendar, the forms, records and penalties are on filing and deadlines.
Exchanges and KYC
Check a provider on the AMF white list and in the ESMA register before you use it, and expect identity checks and the EU travel rule on transfers. Which exchanges are licensed for France, and their fees and features side by side, are on exchanges.
Self-custody
Your own wallet does not need to be registered, but it counts in the value of your portfolio when you sell. For transfers above €1,000 to or from your own wallet, the provider checks whether the wallet is yours. More on regulation.
Sources
Each topic page lists all the sources it uses. The main ones:
- impots.gouv.fr: Comment déclarer les plus ou moins values sur cessions d’actifs numériques (cryptomonnaies…) ? (last checked October 2026)
- BOFiP: BOI-RPPM-PVBMC-30-30, Modalités d’imposition et obligations déclaratives (last checked October 2026)
- impots.gouv.fr: Brochure pratique IR 2026, Principales nouveautés (last checked October 2026)
- Service-Public.fr (Entreprendre): Impôt sur les sociétés (IS) (last checked October 2026)
- impots.gouv.fr: Formulaire 2042 (2026), revenus 2025 (last checked October 2026)
- Légifrance: Décret n° 2025-1276 du 19 décembre 2025 (last checked October 2026)
- AMF: La période transitoire pour les PSAN prend fin le 1er juillet 2026 (last checked October 2026)
- ESMA: Markets in Crypto-Assets Regulation (MiCA), interim MiCA register (last checked October 2026)
This page is general information, not legal or tax advice. Rules and rates change, so check the official sources before you act.