Tax 2025: Purchase, sale … Should you declare your bitcoins and other cryptoactives?

Does holding cryptocurrencies force you to declare them to taxes? It all depends on your operations carried out in 2024. Plus-values, exemptions, boxes to fill out … Here is what you need to know before making your declaration.

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Cryptos are no exception to taxes. Please note, therefore, if you have cryptoactive (Bitcoin, Ethereum, Solana, etc.), you need to share the tax administration in your 2025 income declaration, before the deadline that depends on your department. However, this obligation depends on your situation and your activity as “crypto-investor”. First of all, you should know that if you have cryptoactives, but that you have not sold it during the year 2024, you will not be taxable: “The taxation of cryptocurrencies benefits from a clear framework since January 1, 2019: the purchase of cryptos is not imposed, the detention either, and the exchange of crypto in Crypto also benefits from a suspended tax”summarizes Alexis Boeglin, Crypto expert and director of Crypcool operations.

The only taxable operation is the sale of cryptos

In reality, “The only taxable operation is the transfer for consideration, that is to say the sale of cryptocurrencies against euros”specifies Alexis Bouvard, French director of Bitpanda. Then, it is only in the case where you would have achieved a capital gain during this sale (that is to say, obtained a gain in euros, for example, compared to the amount invested at the start) that you may have to pay taxes. And finally, you also benefit from a kind of reduction in the event of a sale: you will only be taxed if the total of the sums sold exceeds 305 euros. Otherwise, you will not pay anything to the taxman, even if you have achieved added value.

As you can see, it is only in the event that you have made a cryptocurrency sale in last year that you will have to blacken boxes from your declaration. More specifically, these amounts must be indicated in “Annex declaration n ° 2086 of your online income declaration, accessible in step 3 of your income declaration by clicking on the Additional declarations button”specifies the tax site. In this annex, box 3an is used for the declaration of capital gains and the 3BN box to the losses.

The capital gains generated are 30% taxed

If more value there was, you will then be imposed under the single flat-rate levy (PFU, or Flat-Tax) of 30%, including 17.2% of social security contributions and 12.8% of lump sum tax. You can however give up this flat -rate taxation and opt for the application of the progressive tax scale by checking the 3CN box of your declaration. “An interesting option only if your marginal tax tranche (TMI) is 0% or 11%, and therefore less than 12.8% included in 30% of the PFU”advises Alexis Boeglin.

Last point of vigilance: you will undoubtedly also have to declare that the platform on which you are carrying out your transactions in crypto, because as the tax site recalls: “Most accounts that manage digital assets are based abroad. In this case, you have the obligation to declare your digital asset account by filling out the annex declaration n ° 3916. This annex declaration is accessible in your online declaration according to the same process as the annex declaration n ° 2086. ”