Calculateur Impôt Crypto France
Compute the French PFU due on a crypto sale — 12.8% income tax + 17.2% social security charges = 30% flat — with the €305 annual exemption applied. Article 150 VH bis CGI.
Calcul basé sur Article 150 VH bis CGI (Code général des impôts). Suppose: (1) résidence fiscale française; (2) statut d'investisseur occasionnel (PFU 30%); (3) première €305 exonérée; (4) déclaration via Cerfa 2086 + 3916-bis pour les comptes étrangers. Statut professionnel (BIC) appliqué autrement (progressif 0-45%). Vérifiez avec un expert-comptable avant la déclaration.
How the France crypto tax works
PFU 30% structure. The Prélèvement Forfaitaire Unique splits into 12.8% income tax + 17.2% social security charges. Both apply to the taxable gain after the €305 exemption. The two components must be reported separately on the tax return even though the headline rate is 30%.
€305 annual exemption. Total crypto gains across all disposals up to €305/year are tax-free. Above €305, the entire excess is taxable at 30%.
Filing: Cerfa 2086 + 3916-bis. Cerfa 2086 is the dedicated form for crypto gain calculation (introduced 2019). Cerfa 3916-bis declares foreign exchange accounts — required even with €0 balance, with fines €750-€10,000 for non-disclosure.
Pro vs occasional. If your crypto trading rises to the level of professional activity (frequency, organisation, primary income), the BIC regime (Bénéfices Industriels et Commerciaux) applies instead with progressive rates up to 45% + social charges. The line is case-by-case but most retail investors stay in the occasional bucket.
What this calculator does NOT do
- BIC professional-trader regime (progressive 0-45% + social charges).
- Optional opt-in to progressive-rate barème via option globale on Cerfa 2042-C.
- Non-fungible tokens (NFTs) — separate rules under Article 150 VH bis.
- Cost-basis aggregation across multiple acquisitions (FIFO recommended).
- Cerfa 3916-bis foreign-account declaration (separate filing requirement).
Frequently asked questions
Comment fonctionne l'impôt sur les cryptos en France ?+
Pour les investisseurs occasionnels, l'Article 150 VH bis du CGI applique le PFU (Prélèvement Forfaitaire Unique) de 30% — composé de 12.8% d'impôt sur le revenu + 17.2% de prélèvements sociaux — sur les plus-values crypto. La première €305 par année est exonérée. Pour les traders professionnels (statut BIC), le régime progressif s'applique (0-45%).
What is the PFU and how does it split?+
The Prélèvement Forfaitaire Unique (PFU, also called 'flat tax') is France's 30% headline rate on capital gains. It splits into 12.8% income tax (impôt sur le revenu) + 17.2% social security charges (prélèvements sociaux: CSG 9.2% + CRDS 0.5% + solidarity 7.5%). On the tax form, the two components are reported separately even though the rate is presented as a single 30%.
What's the difference between occasional and professional crypto trading?+
France distinguishes 'investisseur occasionnel' (PFU 30% applies) from 'trader professionnel' (BIC regime, progressive rates up to 45%). The line is contested case-by-case but typically based on transaction frequency, professional organisation, and whether crypto is the user's primary income source. Most retail traders fall under the occasional regime.
Are P2P USDT trades in EUR taxable in France?+
Yes, but only when you dispose of crypto for fiat or a non-crypto asset. Buying USDT for EUR isn't itself taxable; subsequent disposals (selling USDT for EUR, swapping USDT for ETH, paying for goods in USDT) are. The 30% PFU + €305 exemption logic applies to net gain from these disposals.
What forms do I need to file?+
Cerfa 2086 (Calcul des plus-values cryptos) for the gain calculation; main return Cerfa 2042-C for the gain summary. Additionally, Cerfa 3916-bis is required if you hold crypto on foreign exchanges (Binance, Bybit, Coinbase, etc) — even with €0 balance, you must report account existence. Failure to file 3916-bis can trigger €750-€10,000 fines.
Can I opt out of PFU into progressive rates?+
Yes. The 30% PFU is the default; investors can elect into progressive income tax via the option globale on the annual return. This usually only makes sense if you're in a low marginal bracket (≤14%) AND can use the option globale's other benefits. For most investors, PFU 30% is the cheaper choice.