Data as of Q3 2026
Bitcoin tax in France
Bitcoin tax in France as of Q3 2026: 30% flat tax (PFU: 12.8% income tax + 17.2% social charges). Exemption: No holding-period exemption; total disposals up to €305 a year are exempt. Filing: Annual return with form 2086; foreign accounts on form 3916-bis. Crypto-to-crypto swaps are not taxed: only sales for euros, goods or services are.
🇫🇷 France is one of the 13 EU countries in the Virtuse Tax module. The figures below are taken from that module as of Q3 2026.
Rates and filing
| Field | As of Q3 2026 |
|---|---|
| Gain tax | 30% flat tax (PFU: 12.8% income tax + 17.2% social charges) |
| Exemption | No holding-period exemption; total disposals up to €305 a year are exempt |
| Filing | Annual return with form 2086; foreign accounts on form 3916-bis |
| Note | Crypto-to-crypto swaps are not taxed: only sales for euros, goods or services are. |
What usually creates a taxable event
Crypto-to-crypto swaps are not taxed: only sales for euros, goods or services are. Buying bitcoin is not treated as a disposal in this overview; check local rules before you spend, swap, gift or lend coins.
Nearby country guides
Cheapest ways to buy here: Buy bitcoin in France.
FAQ
What is the bitcoin tax rate in France?
As of Q3 2026, bitcoin gains in France are taxed as follows: 30% flat tax (PFU: 12.8% income tax + 17.2% social charges). This is an indicative 2026 overview, not tax advice.
Is there a holding-period exemption in France?
No holding-period exemption; total disposals up to €305 a year are exempt. Confirm the current year’s rules with a local advisor before you file.
How do you file bitcoin taxes in France?
Annual return with form 2086; foreign accounts on form 3916-bis. Crypto-to-crypto swaps are not taxed: only sales for euros, goods or services are.
Does Virtuse hold my bitcoin or file my tax return?
No. Virtuse never holds your keys. KYC and onboarding happen on each partner’s regulated platform. Use the Tax & Inheritance Agent to compare the 13-country overview, then file with a qualified advisor.
Check France in the Tax Agent →