🇪🇺 Europe
Crypto & taxes in France
- Flat tax (PFU)
- 31.4% from 2026
- Annual exemption threshold
- Total disposals under €305
- Professional trader
- BNC taxation (progressive)
Crypto regulation
France is migrating from its national PSAN regime (PACTE law) to the MiCAR CASP regime; the AMF is the competent authority, with the ACPR for prudential aspects. Existing PSANs may operate without MiCA authorisation until 1 July 2026 (France adopted the maximum transition window).
Taxation
For occasional investors, crypto gains bear the prélèvement forfaitaire unique (PFU) of 31.4% (12.8% income tax + 18.6% social contributions) from 1 January 2026, with an option for the progressive scale. Habitual/professional traders are taxed under the BNC category at progressive rates.
Useful information
Gains are exempt if total annual disposals do not exceed €305 (but must still be reported). Residents must declare every foreign crypto account using form 3916-bis: penalties are €750 per account, rising to €1,500 if the account value exceeds €50,000.