Crypto Country GuideCrypto rules and tax, country by country

France: filing and deadlines

Last reviewed: October 2026

On this page
  1. Deadline calendar
  2. Individuals: step by step
    1. Who must declare crypto
    2. Crypto in the return
    3. Foreign crypto accounts (form 3916-bis)
    4. Late filing and corrections
  3. Companies
  4. What providers report (DAC8)
  5. Records: what to keep and for how long
  6. Penalties and corrections
  7. Sources
  • Crypto gains go in the annual income tax return: the details on form 2086, the total in box 3AN (gain) or 3BN (loss) of form 2042 C. Attach form 2086 even if your sales were €305 or less.
  • For the 2025 income year the deadlines were 19 May 2026 on paper and 21 May, 28 May or 4 June 2026 online, depending on your département.
  • Every account with a crypto platform established outside France must be declared each year (form 3916-bis, or the online section). The fine is €750 per account not declared, €1,500 if the accounts were worth more than €50,000.
  • From 2026, crypto providers collect your tax data; French providers report the 2026 data before 15 June 2027 (DAC8).
  • Late filing costs a 10% surcharge, rising to 40%; deliberate omissions 40% and fraud 80%. Keep your crypto records for as long as you hold crypto, because the tax formula needs all past purchases.

This page covers when and how to report crypto to the French tax authority (DGFiP). How the tax is calculated is on personal tax and business tax. It is general information, not tax advice.

Deadline calendar

The dates below are for the 2025 income year, filed in 2026, as printed on the 2026 return form and published by Service-Public.fr. The return for the 2026 income year opens in April 2027; later years follow the same pattern, but the exact dates are set each year.

DateWhatWho
1 January 2026The 2025 income year has ended; crypto providers start collecting data for DAC8Individuals, providers
15 May 2026Balance of corporate income tax for a financial year ended on 31 December 2025Companies
19 May 2026Paper income tax return 2025 due, with forms 2042 C, 2086 and 3916-bisIndividuals
20 May 2026Corporate income tax return (form 2065) for a financial year ended on 31 December 2025, online, including the 15-day extra periodCompanies
21 May 2026Online return due for départements 01 to 19 and residents abroadIndividuals
28 May 2026Online return due for départements 20 to 54Individuals
4 June 2026Online return due for départements 55 to 976Individuals
Before 1 January 2027Existing users must have given their provider a self-certification of tax residenceUsers, providers
Before 15 June 2027First DAC8 report on 2026 to the tax authorityCrypto providers

Individuals: step by step

Who must declare crypto

  • You sold crypto in the year for euros, goods or services, or swapped it with a cash top-up: declare it, even if the total of your sale prices is €305 or less. In that case you list only the sale prices and fees on form 2086.
  • You only bought, held or swapped crypto for crypto without a cash top-up: these swaps are not declared and there is no gain to report.
  • You have an account with a crypto platform established abroad, even an unused or closed one: declare the account, whether or not you sold anything (see foreign accounts).
  • You earned mining or staking rewards or trade professionally: these are BNC profits, declared as non-commercial income, not on form 2086 (see personal tax).

Crypto in the return

  1. For each taxable sale, work out the gain or loss with the portfolio formula. You need the sale price and fees, the total acquisition price, and the total value of your whole portfolio at the moment of the sale.
  2. Online: in step 3 of the return, open “Déclarations annexes” and fill in form 2086. The total of the year fills box 3AN (net gain) or 3BN (net loss) of the main return automatically.
  3. On paper: enter the total in box 3AN or 3BN of form 2042 C and attach form 2086 with the details of each sale.
  4. If you want the progressive scale instead of the 12.8% flat rate, tick box 3CN before the filing deadline.
  5. Declare your foreign crypto accounts at the end of the online return, or on form 3916-3916-bis on paper.

Foreign crypto accounts (form 3916-bis)

Individuals, associations and non-commercial companies domiciled in France must declare, with their return, the references of every crypto account “ouverts, détenus, utilisés ou clos” with a company or organization established abroad (CGI article 1649 bis C). This covers most large exchanges, also when they hold a MiCA license in another EU country. The form asks for the account number or the email address used to open it, the opening and closing dates and the provider, chosen from a list of codes for the main exchanges or by name, address and website.

  • Fines (CGI article 1736 X): €750 per account not declared, or €125 per omission or error, up to €10,000 per return. If the value of the accounts was above €50,000 at any time in the year, €1,500 per account and €250 per omission or error.
  • NFTs: since law 2026-534 of 25 June 2026, unique, non-fungible crypto-assets held through a foreign provider must be declared too.
  • Your own wallet: the law refers to accounts held with an organization established abroad. The tax authority does not say anything specific on its pages about a wallet whose keys only you control (October 2026); if in doubt, ask your tax office.

Late filing and corrections

We found no general extension of the filing deadline for individuals on impots.gouv.fr. If you miss the deadline, file as soon as possible: a spontaneous late return carries a 10% surcharge, which is lower than after a formal notice (see penalties). After you file online, you can still correct certain items of your return.

Companies

  • Return: the corporate income tax return (form 2065 with the tax package) is due within three months of the end of the financial year. If the financial year ends on 31 December, it is due on the second working day after 1 May; for 2025 that was 20 May 2026 including the extra 15 days granted for online filing.
  • Payment: corporate income tax is paid in four quarterly installments and a balance. For a financial year ending on 31 December the balance is due by 15 May of the following year.

What providers report (DAC8)

France implemented the EU directive DAC8 (Directive (EU) 2023/2226) in articles 1649 AC bis to 1649 AC sexies of the CGI, with the details in decree 2025-1276 of 19 December 2025. It applies to transactions from 1 January 2026.

  • Who reports: crypto-asset service providers licensed under MiCA, and certain operators without a license that have a link with France.
  • Your data: providers ask you for a self-certification with your name, address, tax residence, tax identification number and date of birth; existing users must provide it before 1 January 2027.
  • Timing: the report is filed before 15 June of the year after the transactions, so the first French report, on 2026, is due before 15 June 2027.
  • Exchange: the data are shared with the tax authorities of the EU countries where users are resident.

Nothing changes in how you file: you still declare your gains and your foreign accounts yourself. On 14 September 2026 the Council of State’s urgent-applications judge rejected a request by several crypto firms to suspend the decree (no. 519158).

Records: what to keep and for how long

Individuals. Service-Public.fr says to keep your return, tax notice and supporting documents until the end of the third year after the year for which the tax is due: the return filed in 2026 on 2025 income until at least 31 December 2028. That is the tax authority’s normal right of reassessment; it is 10 years in case of fraud. For crypto, the formula itself makes older records necessary:

  • the date, amount in euros and fees of every purchase, because the total acquisition price includes all purchases since you started;
  • for every taxable sale, the sale price, the fees and the value of your whole portfolio at that moment, with the exchange rates used;
  • account statements from each exchange, and the references of your foreign accounts.

In practice that means keeping crypto records for as long as you hold crypto, plus three years after your last sale.

Businesses. Tax documents, including those for BIC and BNC under the actual-profit regime, corporate income tax and VAT, must be kept for 6 years; accounting books and supporting documents such as invoices for 10 years from the end of the financial year (Service-Public.fr Entreprendre). The tax authority publishes no crypto-specific list.

Penalties and corrections

SituationSurcharge (BOFiP BOI-ANNX-000277)
Late return filed spontaneously, before a formal notice10% (CGI art. 1758 A)
Late return filed within 30 days of a formal notice (mise en demeure)20%
No return, or filed more than 30 days after a formal notice40% (CGI art. 1728)
Understatement in good faith, found by the tax office10%
Deliberate understatement (manquement délibéré)40% (CGI art. 1729)
Fraudulent maneuvers80% (CGI art. 1729)
Foreign crypto account not declaredFine of €750 or €1,500 per account (CGI art. 1736 X)

Late-payment interest comes on top in most cases. Surcharges of 40% or more also mean that deficits and tax reductions cannot be set off against the reassessed amount (CGI art. 1731 bis). For tax due on assets held through undeclared foreign accounts, CGI article 1729-0 A provides an 80% surcharge, which law 2026-534 extended to NFTs.

Forgot to declare crypto? According to the BOFiP table, an understatement that you correct spontaneously, outside any tax audit, carries no surcharge; late-payment interest remains due. Correct your return online or contact your tax office, and declare forgotten foreign accounts as well. With DAC8 data reaching the tax authority from 2027, crypto held at providers will be increasingly visible to it.

Sources

This page is general information, not tax advice. Rules, amounts and dates change, so check the official sources above and your tax notice before you act.