De-minimis / annual allowance: what it means for crypto tax
A de-minimis threshold or annual allowance is an amount of gains (or proceeds) that is exempt, or an annual amount you can realise tax-free. Both exist in various forms across countries, and the exact figures are jurisdiction-specific.
General information, not tax advice. Crypto tax rules differ by country and change over time, verify against your country's guidance or a qualified advisor.
An example
Some countries let you realise a set amount of gains each year before any capital gains tax applies.
Why it matters for your tax
Allowances reduce the effective rate you actually pay, sometimes to zero on modest amounts, but they change regularly, so any figure is worth verifying in current guidance.
CryptaTax handles this automatically across your wallets and exchanges, so the concept is applied consistently without you tracking it by hand. Try the crypto tax calculator →
Related terms
See the full crypto tax glossary for every term, or the crypto tax guides for how they fit together.
FAQ
A de-minimis threshold or annual allowance is an amount of gains (or proceeds) that is exempt, or an annual amount you can realise tax-free. Both exist in various forms across countries, and the exact figures are jurisdiction-specific.
See the crypto tax glossary for related terms, or the crypto tax guides for worked examples. Rules differ by country, so check your country's rules.