Disposal: what it means for crypto tax
A disposal is the point at which you part with a crypto asset, selling it for fiat, swapping it for another token, spending it, or in some countries gifting it. A disposal is what realises a capital gain or loss.
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
Swapping ETH for USDC is a disposal of the ETH, even though you never touched fiat, so any gain on the ETH is realised at that moment.
Why it matters for your tax
Recognising every disposal is the core of crypto tax. The common surprises are that crypto-to-crypto swaps and everyday spending both count, which is why active users accumulate far more taxable events than they expect.
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 disposal is the point at which you part with a crypto asset, selling it for fiat, swapping it for another token, spending it, or in some countries gifting it. A disposal is what realises a capital gain or loss.
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.