Data as of Q3 2026
Bitcoin tax in 13 EU countries
This hub compares bitcoin tax treatment across 13 EU countries as of Q3 2026. Rates, exemptions and filing notes come from the Virtuse Tax module. Germany and Austria exempt gains after a 1-year holding period; Czechia uses a 3-year time test; the Netherlands taxes a deemed return under Box 3 instead of capital gains. Indicative 2026 overview, not tax advice.
Each country page gives the tax on gains, any holding-period exemption and the filing requirements as of Q3 2026. The live Tax & Inheritance Agent uses the same data and adds an inheritance readiness score.
Country comparison
| Country | Gain tax | Exemption |
|---|---|---|
| 🇨🇿 Czechia | 15% income tax (23% above threshold) | Tax-free after a 3-year holding period (time test) |
| 🇸🇰 Slovakia | 19% income tax (25% above threshold) | Tax-free after a 1-year holding period; occasional-income allowance of €500 a year |
| 🇵🇱 Poland | 19% flat capital gains tax | No holding-period exemption |
| 🇦🇹 Austria | 27.5% KESt (capital gains tax) | Gains tax-free after a 1-year holding period (private investors) |
| 🇩🇪 Germany | Up to 45% income tax (progressive) | 0% after a 1-year holding period (private-sale exemption) |
| 🇭🇺 Hungary | 15% capital gains tax | No holding-period exemption |
| 🇸🇮 Slovenia | Progressive, up to about 50% on disposal gains | No general holding-period exemption |
| 🇭🇷 Croatia | 12% on digital-asset gains (2025; 10% in 2024) | No holding-period exemption |
| 🇷🇴 Romania | 10% income tax on crypto gains | No holding-period exemption |
| 🇧🇬 Bulgaria | 10% flat tax on gains | No holding-period exemption |
| 🇳🇱 Netherlands | Box 3 wealth tax on a deemed return (about 36% of the assumed yield) | Tax-free allowance (about €57,000 per person, 2025) |
| 🇫🇷 France | 30% flat tax (PFU: 12.8% income tax + 17.2% social charges) | No holding-period exemption; total disposals up to €305 a year are exempt |
| 🇪🇸 Spain | 19–28% progressive tax on savings income | No holding-period exemption |
FAQ
Which EU countries does this bitcoin tax overview cover?
13 EU countries: Czechia, Slovakia, Poland, Austria, Germany, Hungary, Slovenia, Croatia, Romania, Bulgaria, the Netherlands, France, Spain. Figures are as of Q3 2026, taken from the Virtuse Tax module.
Is this tax advice?
No. Indicative 2026 overview – not tax advice. Confirm current-year rules with a local advisor.
Does Virtuse report my holdings to tax authorities?
No. Virtuse never holds your keys or your transaction history. Partners complete their own KYC.
Where can I model inheritance as well as tax?
Use the Tax & Inheritance Agent (live module) for the same 13 countries plus a multisig readiness check.
Open Tax & Inheritance Agent →