Tax holding clock

Crypto tax holding period in France

Bought on September 5, 2026 in France: holding time does not change the treatment, and the gain is taxed at a flat rate.

Verified How we verify

BoughtSeptember 5, 2026TodaySeptember 5, 2026Flat rate on the gainNext tax year beginsJanuary 1, 2027Calendar tax year

Key facts

RegimeFlat rate
Holding periodNo threshold
Treatment todayFlat rate on the gain
Days to thresholdNo threshold
Annual allowance€305
Next tax year beginsJanuary 1, 2027
AuthorityDirection générale des Finances publiques

What applies, and when

On any disposal
Capital gains realised on the occasional disposal of digital assets by individuals fall under article 150 VH bis of the code général des impôts and are subject to income tax at the flat rate of 12.8 per cent together with social levies on investment income at 17.2 per cent, a combined rate of 30 per cent. For disposals made from 1 January 2023 the taxpayer may instead make an express and irrevocable election for the progressive income tax scale.
Caveat
The 305 euro figure is a threshold on the total of the year's disposal prices, not an allowance against gains: once the year's disposals exceed it in total the whole gain is taxable. Exchanges of one digital asset for another without a cash balancing payment are outside the charge and are not declared.

Source: Direction générale des Finances publiques · checked . The threshold is counted as whole days from the purchase, which is how the rule is stored.

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Bought on September 5, 2026 in France: holding time does not change the treatment, and the gain is taxed at a flat rate.

BoughtSeptember 5, 2026TodaySeptember 5, 2026Flat rate on the gainNext tax year beginsJanuary 1, 2027Calendar tax year
Treatment today
Flat rate on the gain
Days to threshold
No threshold
Annual allowance
€305

This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.

This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.

Guides

  • How to Buy Crypto With a Bank Transfer (ACH, SEPA, Faster Payments, Wire)

    Buying crypto with a bank transfer means moving currency from your bank into your exchange account over a domestic payment rail and then placing the order from the cash balance, which is normally the cheapest way to fund an account and differs from card funding mainly in speed and in the withdrawal holds that follow.

Frequently Asked Questions

Does how long the coin was held change the tax in France?
No. In France the treatment of a disposal is the same however long the coin was held.
Is there an annual tax-free amount in France?
France publishes an annual tax-free amount of €305, according to Direction générale des Finances publiques.
When does the France tax year start?
The next one begins on January 1, 2027.

See also