Crypto Tax in France

A structured summary of how individual crypto taxation works in France — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — France

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Current Asset

Tax Year

Calendar Year (M12)

Functional Currency

EUR

FX Source (Reporting)

ECB

FX Source (Tax)

ECB

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Flat Tax

PFU (Prélèvement Forfaitaire Unique) 30% flat tax for occasional investors. Professional traders: BIC progressive rates.

Tax Rate

30%

30% PFU (12.8% income tax + 17.2% social charges). Option to elect progressive rates.

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

WAVG

Method Electable

✗ No

Permitted Methods

WAVG

Country Override

CUMP

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

EUR 305

Threshold Exemption

EUR 305 (Freibetrag (Allowance))

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in France?

France applies a Flat Tax treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does France use?

See the cost-basis section above for the default method and the alternatives France permits for individuals.

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