Crypto-asset capital gains calculator

Sources and assumptions

• impots.gouv.fr — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Les plus‑values réalisées dans le cadre de la gestion votre patrimoine privé sont imposées au prélèvement forfaitaire unique (PFU) de 31,4 % (12,8 % d’impôt + 18,6 % de prélèvements sociaux), quel que soit le nombre de transactions. »

• impots.gouv.fr — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « Les plus‑values réalisées dans le cadre de la gestion votre patrimoine privé sont imposées au prélèvement forfaitaire unique (PFU) de 31,4 % (12,8 % d’impôt + 18,6 % de prélèvements sociaux), quel que soit le nombre de transactions. »

• legifrance.gouv.fr — LEGIARTI000038612228 — tax year 2026, verified on September 4, 2026

  Excerpt from the source : « B. – Les personnes réalisant des cessions dont la somme des prix, tels que définis au A du III, n'excède pas 305 € au cours de l'année d'imposition hors opérations mentionnées au A du présent II, sont exonérées. »

Calculation assumptions

• Disposals made as a private individual, in the management of private assets, by a person tax-resident in France (French tax code, art. 150 VH bis). The professional regimes (trading or non-commercial profits), mining and staking income, the exceptional contribution on high incomes and non-resident cases are not covered.
• The calculation covers ONE disposal: the sale price is entered before selling costs and alone forms the pro-rata quotient, the selling costs being deducted only from the first term of the difference; the total acquisition cost is that of the whole portfolio (reduced by the capital fractions already used up by earlier disposals), and the portfolio's global value is measured before the transaction. Crypto-to-crypto exchanges without a cash balance, which are tax-deferred, are neither disposals nor acquisitions and do not count towards the year's total disposal proceeds.
• The marginal tax rate is taken as entered: the engine does not recompute the progressive scale on the household's whole income, nor the possible jump to a higher bracket caused by the gain itself.
• The possible deductibility of part of the CSG from global income under the progressive-scale election (French tax code, art. 154 quinquies II) is not modelled: the progressive-scale cost shown is therefore, at most, slightly overstated. This is why the comparison only warns in one direction, when the progressive scale already comes out cheaper than the flat tax.