How is Bitcoin taxed in France?

If you own or trade Bitcoin in France, it’s important to understand the tax rules that apply. In 2025, France has a well-defined tax framework for cryptocurrencies like Bitcoin, treating them as digital assets (actifs numériques). Here's how Bitcoin is taxed in France depending on your activity.

📌 1. Occasional Investors (Private Individuals)

If you trade Bitcoin occasionally as a private individual (not as a business), your capital gains are taxed under a flat tax regime:

Flat tax rate (PFU):
30% total tax on gains
- 12.8% income tax
- 17.2% social contributions
Tax exemption:
Gains under €305 per year are tax-free, provided you don’t make regular transactions.

📌 2. Frequent Traders or Professional Activity

If your crypto activity is considered professional—such as day trading, mining, or running a crypto business—you may be taxed under the industrial and commercial profits (BIC) regime.

You must register as a business (auto-entrepreneur or company).
Profits are taxed as income, not capital gains.
Social contributions may also apply based on your status.

📌 3. Crypto-to-Crypto Trades

As of now, crypto-to-crypto transactions (e.g., Bitcoin to Ethereum) are not taxed immediately. You only pay tax when:

You convert crypto into fiat (like euros), or
You use crypto to make a purchase.

📌 4. Declaring Crypto Accounts

If you hold accounts with crypto exchanges located outside France, you must declare them annually using:

Formulaire n°3916-bis (same as for foreign bank accounts)

Failure to declare foreign crypto accounts can result in penalties up to €1,500 per undeclared account.

🧾 Example: How to Report Bitcoin Gains

Calculate your capital gains for the year (selling price - purchase price).
If your total annual gain is over €305, apply the 30% flat tax.
Report your gains in your annual income tax return (Formulaire 2042).

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