Crypto taxation in France 2026: the 30% flat tax explained simply
Since the rapid rise of cryptocurrencies, the question of their taxation has become central for any investor in France. In 2026, the taxation of capital gains generated by the sale or exchange of cryptos is governed by the flat tax, also called Prélèvement Forfaitaire Unique (PFU), set at 30%. This flat-rate tax aims to simplify the calculation of taxes while harmonizing social contributions. But how does this flat tax actually work? Who is concerned? And what are the key rules to remember? We explain everything clearly and precisely to help you anticipate your crypto tax obligations.
What is the 30% flat tax on cryptocurrencies?
The flat tax, established within the framework of the finance law since 2018, applies to capital income, including capital gains from the sale of cryptocurrencies. It consists of:
- 12.8% income tax
- 17.2% social contributions
A total of 30%, which applies on a flat-rate basis, without progressivity or scale. This means that regardless of your marginal tax bracket, the capital gain realized on the sale of cryptocurrencies is taxed at this single rate.