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Form 2086 — gains on disposals of cryptocurrencies

Form 2086 is the annex to the income tax return that details every taxable disposal of digital assets of the year — cryptocurrencies and similar rights, article 150 VH bis of the French tax code — and derives the overall gain or loss. For an individual managing private assets, the gain is taxed under the 31.4 % single flat tax (12.8 % income tax and 18.6 % social levies), unless the progressive scale is elected through box 3CN. You are exempt from tax if the sum of the tax household's disposal prices for the year — the gross amount sold, not the gains — does not exceed €305: the relief then covers the COMPUTATION of gains and losses, and the disposal prices must still be reported. Online, annex 2086 is filled in at step 3 and automatically feeds box 3AN (gain) or 3BN (loss); on paper, the total is carried to form 2042-C.

Up to date for 2026 — verified on September 11, 2026Official form2086Guide: about 40 min

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Deadlines

With the income tax return
Annex 2086 is attached to the income tax return of the year of disposal, online at step 3 ("Déclarations annexes") or on paper with form 2042-C.

Documents to prepare

  • History of the year's disposals: date, disposal price, costs
  • Overall value of the portfolio at the date of each disposal
  • Total acquisition price of the portfolio, less fractions already allocated
  • List of accounts opened on foreign platforms (3916 bis)
Download the official form (2086)

You download it from the official site — we never re-host a public document.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Resident individuals who sold digital assets for euros or another currency, or exchanged them for a good or a service, during the year
  • Managers and self-employed people holding cryptocurrencies privately, outside their business
  • Taxpayers whose disposals exceed €305 of cumulative disposal prices in the year — below that, no tax

Worked example

Example: Théo sells part of his bitcoins

Théo, a consultant running a SASU, bought bitcoins privately in 2023 for €8,000 in total. In May 2025 he sells part of them for €6,000, when his portfolio is worth €20,000 that day. For this disposal, form 2086 asks for the disposal price (€6,000), the overall value of the portfolio at the date of sale (€20,000) and the total acquisition price (€8,000): the fraction of the acquisition price allocated to the disposal is 8,000 × 6,000 / 20,000 = €2,400, and the gain is €3,600. As the disposal price exceeds €305, it is taxable: in spring 2026, Théo fills in annex 2086 online at step 3, box 3AN automatically receives €3,600, and the tax is 31.4 % of that amount unless he ticks box 3CN for the scale. An exchange of bitcoin for ether WITHOUT A CASH BALANCE would have triggered nothing: it remains in tax deferral — with a cash balance, the transaction is taxable.

How to fill it in, step by step

  1. Separate taxable transactions from exchanges between digital assets without cash balance, which benefit from tax deferral and are not reported as disposals.
  2. Add up the tax household's disposal prices for the year, excluding exchanges in tax deferral: if the total does not exceed €305, you are exempt from tax and relieved from computing gains and losses — but the disposal prices still have to be reported.
  3. For each taxable disposal, note the date, the disposal price, the overall value of the portfolio at that date and the total acquisition price — this is what allows computing the fraction of the acquisition price allocated to the disposal.
  4. Compute the gain or loss of each disposal, then the year's total; a loss can only be set off against gains of the same kind in the same year and is not carried forward.
  5. Online, open annex 2086 at step 3 ("Déclarations annexes") and report the total: box 3AN or 3BN of the main return is filled in automatically. On paper, carry the total to box 3AN or 3BN of form 2042-C.
  6. If the progressive scale is more favourable than the flat tax, tick box 3CN — the election is final and independent of the one for investment income.
  7. Also report, on the 3916 bis, every digital-asset account opened with a platform established abroad — a duty distinct from any gain.

The form, line by line

Disposal price
The amount received for each taxable disposal, reduced on production of evidence by the costs incurred on the disposal. CAUTION: those costs are NOT deducted from the disposal price used in the numerator of the quotient that determines the allocated fraction of the acquisition price. It is the sum of those disposal prices — not the gains — that is compared with the €305 threshold.
Overall value of the portfolio
The value of all your digital assets at the date of each disposal: form 2086 asks for it disposal by disposal, and it is the figure you do not have if you did not note it when selling.
Total acquisition price
What you paid for the whole portfolio, less the fractions already allocated to earlier disposals. The fraction allocated to a disposal equals acquisition price × disposal price / overall portfolio value, the disposal price being taken here WITHOUT deducting disposal costs.
Boxes 3AN, 3BN and 3CN
3AN: total gain of the year; 3BN: total loss, only set off against gains of the same kind in the same year; 3CN: election for the progressive scale instead of the flat tax, final.

Good to know

  • The regime depends on your status: as a business (commercial activity), gains are industrial and commercial profits (BIC); in conditions similar to a professional activity — numerous and sophisticated transactions, trader tools — they are non-commercial profits (BNC); mining and staking are BNC. Form 2086 only covers disposals of private assets.
  • Exchanging one digital asset for another, without cash balance, is in tax deferral: it is not reported as a disposal.
  • A loss can only be set off against gains of the same kind in the same year; it cannot be set off against gains on other assets and is not carried forward.
  • Every digital-asset account held on a platform located abroad is reported, online at the end of the process, on paper with form 3916-3916 bis.
  • The 2026 edition is the latest served by the official page, read on 11 September 2026.

Common mistakes

  • Comparing gains with the €305 threshold: it is the sum of disposal prices that counts.
  • Reporting a crypto-for-crypto exchange WITHOUT A CASH BALANCE as a disposal, although it is in tax deferral — an exchange WITH a cash balance is taxable.
  • Not having noted the overall value of the portfolio at the date of each disposal, and having to reconstruct it afterwards.
  • Carrying a loss forward to the next year, or setting it off against a gain on securities.
  • Forgetting the 3916 bis for accounts opened on foreign platforms — a duty independent of any gain.

Frequently asked questions

Must I fill in form 2086 if I sold for less than €305 in the year?

Yes, but in a lighter form: under €305 of disposal prices for the year, excluding exchanges in tax deferral, you are exempt from TAX and relieved from COMPUTING gains and losses — only the disposal prices then have to be reported. The threshold is read on the tax household's gross amount sold, not on the gains.

How is the gain taxed?

Under the 31.4 % single flat tax — 12.8 % income tax and 18.6 % social levies — whatever the number of transactions. You may elect the progressive scale by ticking box 3CN; the election is final and independent of the one for investment income.

Where is the result of form 2086 carried?

Online, annex 2086 automatically fills box 3AN (gain) or 3BN (loss) of the main return. On paper, you carry the total to box 3AN or 3BN of the complementary return 2042-C, and attach the 2086.

Is a loss carried forward to the next year?

No: it can only be set off against gains of the same kind in the same year; it cannot be set off against gains on other assets and is not carried forward.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.