Understand which crypto events are taxable, how capital gains are calculated, how staking and DeFi income is taxed, and which rates apply in the US, the UK, Germany and France for 2025 and 2026, with every figure linked to the tax authority that publishes it.
Key takeaways
- Selling, swapping or spending crypto is a disposal in the US and the UK; receiving staking, mining or airdrop tokens is income at fair market value. Buying with fiat and moving coins between your own wallets are not taxable.
- US long-term rates are 0%, 15% and 20%. For 2026, the 0% band runs up to $49,450 of taxable income for single filers ($98,900 jointly) and the 15% band up to $545,500 ($613,700 jointly), per IRS Rev. Proc. 2025-32. The 3.8% NIIT can apply on top.
- Form 1099-DA reports gross proceeds of sales from January 1, 2025; from 2026, brokers also report cost basis for assets acquired after 2025 in the same account.
- UK: 18% or 24% Capital Gains Tax above a £3,000 annual exempt amount. Germany: gains on crypto held more than 1 year are tax-free for individuals. France: 31.4% flat tax (12.8% + 18.6%), up from 30%.
- Crypto tax software started at $49 per tax year for about 100 transactions on November 10, 2026; done-for-you services started at $2,800. None of this replaces advice from a qualified tax professional.
Disclaimer: This guide is general information for educational purposes only. It is not tax advice. Rules change every year and depend on your country and situation. Consult a qualified tax professional before you file.
Are Crypto Gains Taxable?
Yes. In virtually every major economy, cryptocurrency is subject to tax. The treatment varies by country, but tax authorities agree on one point: crypto is not exempt by default.
Most countries classify cryptocurrency as property or an asset rather than currency. In the US, this dates back to IRS Notice 2014-21. When you dispose of crypto (by selling, trading or spending it), you realize a capital gain or loss, just as you would when selling stocks or real estate. The gain is the difference between what you paid for the asset (your cost basis) and what you received when you disposed of it.
Beyond capital gains, crypto can also trigger income tax. If you earn cryptocurrency through staking, mining, airdrops, or as payment for goods and services, the fair market value at the time you receive it is generally treated as taxable income.
In short: every time you dispose of cryptocurrency or receive it as compensation, you likely have a reportable tax event. Keeping accurate records of every transaction is essential.
Treated as Property
The IRS (US), HMRC (UK), ATO (Australia) and CRA (Canada) all treat crypto as property or a commodity, not as currency. Disposals trigger capital gains tax.
Capital Gains Apply
Selling, trading or spending crypto triggers a gain or loss based on the difference between your cost basis and the disposal price.
Income Tax Too
Earning crypto through staking, mining, airdrops or employment is taxed as ordinary income at fair market value when received.
Taxable Events in Crypto
Not every crypto activity creates a tax obligation, but many common actions do. Knowing which events trigger tax is the first step toward staying compliant and avoiding surprises at filing time.
Selling Crypto for Fiat Currency
The most straightforward taxable event. When you sell Bitcoin, Ethereum or any other cryptocurrency for USD, EUR, GBP or another fiat currency, the difference between your sale price and your cost basis is a capital gain (or loss). Example: you buy 1 ETH for $2,000 and sell it six months later for $3,500. Your capital gain is $1,500. In the US it is a short-term gain, taxed at your ordinary income rate, because you held the ETH for one year or less.
Trading Crypto-to-Crypto
In the US and the UK, swapping one cryptocurrency for another is a disposal of the first asset and a taxable event. Many investors are surprised by this rule because no fiat is involved. Example: you swap 1 BTC (cost basis $30,000) for 15 ETH when BTC is worth $65,000. You realize a $35,000 capital gain on the BTC disposal, and your new cost basis for the 15 ETH is $65,000 ($4,333 per ETH). France is a notable exception: crypto-to-crypto exchanges by private individuals are deferred until you cash out.
Spending Crypto on Goods and Services
Using crypto to pay for anything, from a coffee to a car, is treated as a disposal. You calculate the gain from the fair market value at the time of the purchase minus your cost basis. Example: you use 0.01 BTC (cost basis $300) to buy a product when 0.01 BTC is worth $650. You realize a $350 capital gain.
Earning Crypto (Staking, Mining, Airdrops, Lending)
Receiving cryptocurrency as income is taxed as ordinary income at its fair market value on the date you receive it. This applies to staking rewards, mining rewards, airdrop tokens, interest from crypto lending and salary paid in crypto. The fair market value at receipt becomes your cost basis for future capital gains calculations when you eventually sell or trade the tokens. In France, mining and staking profits fall into the non-commercial profits category (BNC), per impots.gouv.fr.
Non-Taxable Events
Several common crypto activities do not trigger a tax event. Knowing them helps you plan your transactions.
Buying Crypto with Fiat
Purchasing cryptocurrency with dollars, euros or any other fiat currency is not a taxable event. The purchase price becomes your cost basis for future disposals.
Transferring Between Your Own Wallets
Moving crypto from one wallet to another that you own (for example, from Coinbase to a Ledger hardware wallet) is not a disposal and not taxable. Keep records of transfers to prove ownership continuity. In the US this matters more since 2026: a broker treats coins transferred in as "noncovered", so it does not report their cost basis and you must supply it yourself.
Gifting Crypto (Under Threshold)
In the US, gifts below the annual gift tax exclusion (a per-recipient amount the IRS updates each year; check the current figure on irs.gov) do not trigger gift tax, and the recipient generally takes over your cost basis. In the UK, gifts to anyone other than a spouse or civil partner are a disposal for Capital Gains Tax.
Important Note on Gas Fees
Gas fees (transaction fees) paid in ETH or other native tokens are generally considered a disposal of that token and may trigger a small capital gain or loss. Some jurisdictions allow you to add gas fees to your cost basis, reducing your gain on the underlying transaction. Keep records of all gas fees paid.
Capital Gains Tax on Crypto
Capital gains tax is the main tax most crypto investors face. The rate depends on how long you held the asset and on your total taxable income. Cost basis and holding periods are the two levers that decide your bill.
Short-Term vs Long-Term Capital Gains (US)
In the United States, crypto held for one year or less is taxed as a short-term gain at your ordinary income rate, from 10% to 37%. Crypto held for more than one year qualifies for long-term rates of 0%, 15% or 20%. The IRS counts the holding period from the day after you acquired the asset up to and including the day you disposed of it. The thresholds below are taxable income limits, indexed every year:
| Filing status | 0% rate up to (2025) | 15% rate up to (2025) | 0% rate up to (2026) | 15% rate up to (2026) |
|---|---|---|---|---|
| Single | $48,350 | $533,400 | $49,450 | $545,500 |
| Married filing jointly | $96,700 | $600,050 | $98,900 | $613,700 |
| Head of household | $64,750 | $566,700 | $66,200 | $579,600 |
| Married filing separately | $48,350 | $300,000 | $49,450 | $306,850 |
Taxable income above the 15% limit is taxed at 20%. Sources: IRS Topic No. 409 for tax year 2025 (returns filed in 2026) and IRS Revenue Procedure 2025-32 for tax year 2026 (returns filed in 2027). On top of these rates, the 3.8% Net Investment Income Tax applies to the lesser of your net investment income and the amount by which your modified AGI exceeds $200,000 (single or head of household), $250,000 (married filing jointly) or $125,000 (married filing separately), per IRS Topic No. 559. These NIIT thresholds are not indexed for inflation.
US Ordinary Income Brackets for 2026
Short-term crypto gains, staking rewards, airdrops and interest are taxed at these rates. Each rate applies only to the slice of taxable income above its threshold, per the IRS tax year 2026 inflation adjustments (which include the One, Big, Beautiful Bill amendments):
| Rate | Single: taxable income over | Married filing jointly: over |
|---|---|---|
| 10% | $0 | $0 |
| 12% | $12,400 | $24,800 |
| 22% | $50,400 | $100,800 |
| 24% | $105,700 | $211,400 |
| 32% | $201,775 | $403,550 |
| 35% | $256,225 | $512,450 |
| 37% | $640,600 | $768,700 |
For tax year 2025, the single brackets started at $11,925 (12%), $48,475 (22%), $103,350 (24%), $197,300 (32%), $250,525 (35%) and $626,350 (37%), per irs.gov.
Form 1099-DA: What Brokers Now Report
Form 1099-DA is the new IRS form on which US brokers, including centralized exchanges, report digital asset sales. The rollout happens in two steps. For sales made from January 1, 2025, brokers report gross proceeds; the first forms reached taxpayers in early 2026. From 2026, the IRS instructions add mandatory reporting of cost basis for digital assets that are "covered securities": assets acquired after 2025, in an account where the broker provided custody, and held there until the sale. Coins bought before 2026, or transferred in from another wallet or exchange, are noncovered: the broker may leave their basis blank, and you still report the correct basis on Form 8949.
The instructions also allow a de minimis rule for qualifying stablecoins: under the optional reporting method, a broker does not have to report designated stablecoin sales if a customer's total gross proceeds from them do not exceed $10,000 for the year. Payment processors have a $600 threshold. These thresholds only affect what the broker reports; your own reporting obligation does not change.
Cost Basis Methods
Your cost basis is what you originally paid for a crypto asset, including transaction fees. When you have bought the same token at several prices, the method used to decide which units you sell changes your tax bill. Check which methods your tax authority allows. The US requires records that identify the units sold; the UK uses share pooling instead of these methods:
FIFO (First In, First Out)
The oldest units are sold first. This is the default method in most jurisdictions and typically results in long-term gains if you have been accumulating over time.
LIFO (Last In, First Out)
The newest units are sold first. Useful in a rising market because the most recently purchased units have a higher cost basis, resulting in a smaller capital gain.
HIFO (Highest In, First Out)
Units with the highest cost basis are sold first, minimizing your gain. This requires specific identification of each lot and the records to support it.
Practical Example
A hypothetical example. Suppose you made three Bitcoin purchases: 0.5 BTC at $20,000 in January 2024, 0.5 BTC at $40,000 in June 2024, and 0.5 BTC at $60,000 in January 2025. More than a year later, you sell 0.5 BTC at $85,000:
- FIFO: You sell the January 2024 lot. Gain = $85,000 - $20,000 = $65,000 (long-term, held >1 year)
- LIFO: You sell the January 2025 lot. Gain = $85,000 - $60,000 = $25,000 (long-term, held >1 year)
- HIFO: You sell the January 2025 lot (highest cost basis of $60,000). Gain = $85,000 - $60,000 = $25,000 (same as LIFO in this example, but HIFO always picks the highest basis regardless of purchase date)
The choice of method can mean the difference between a $65,000 and a $25,000 taxable gain on the same sale. Consult a tax professional to determine which method fits your situation and how to document it.
Want Simpler Yield to Report?
Coinstancy Dollar Savings, our product, pays a fixed 7.50% APY on USDC, currently in force and subject to revision. Interest accrues every second and is reinvested automatically. No lock-up: withdrawals are normally settled within 48 calendar hours. Coinstancy is custodial: your USDC first enters a multisignature wallet operated by Coinstancy, then is deployed into on-chain strategies. Not FDIC insured. Yield on a dollar stablecoin means far less price movement to track than on volatile tokens, but the interest is still taxable income.
Start Earning on USDCDeFi Tax Complexities
Decentralized finance (DeFi) introduces tax scenarios that traditional frameworks were not designed to handle. Yield farming, liquidity provision, wrapping tokens and other DeFi interactions raise questions that tax authorities are still clarifying. Here is how these activities are generally treated.
Yield Farming & Liquidity Provision
When you provide liquidity to a DeFi protocol such as Uniswap or Balancer, you typically receive liquidity provider (LP) tokens in return. The tax treatment depends on your jurisdiction. A common conservative view is that depositing tokens into a liquidity pool may be a disposal, triggering capital gains on the deposited assets; the LP tokens then have a cost basis equal to their fair market value at the time of the deposit. Price moves inside the pool (impermanent loss) become a realized gain or loss only when you withdraw.
Rewards earned from yield farming (governance tokens, trading fees, incentive rewards) are generally treated as ordinary income when received, taxed at the fair market value on the date of receipt. When you later sell those reward tokens, any gain or loss from the income-date value is a separate capital gains event. Learn more about how yield is quoted in our APY guide.
Staking Rewards
Staking rewards are taxed as ordinary income at the fair market value when you gain dominion and control over them. In the US, the IRS confirmed in Revenue Ruling 2023-14 that staking rewards are taxable upon receipt for cash-method taxpayers. The cost basis for those rewards equals the income amount reported. When you sell the staking rewards later, you pay capital gains tax on any price appreciation from the date you received them.
Example: you receive 100 tokens as staking rewards when each token is worth $5. You report $500 as ordinary income. Six months later, you sell the 100 tokens at $8 each ($800). Your capital gain is $800 - $500 = $300, taxed as a short-term capital gain.
Airdrops
Airdropped tokens are treated as ordinary income at their fair market value when you receive them and have the ability to sell, trade or transfer them. If an airdrop requires you to claim the tokens (for example, by interacting with a smart contract), the taxable event generally occurs when you make the claim, not when the airdrop is announced. If the tokens have no established market value at that time, ask a tax professional how to value them.
Wrapping & Unwrapping Tokens
Whether wrapping ETH to WETH (or similar conversions) is a taxable event remains a gray area. Some tax professionals argue it is merely a change in form, not a disposal; others treat it as a taxable swap. The IRS has not issued specific guidance on wrapping. The conservative approach is to treat it as a taxable event and report any gain or loss. In practice, wrapping usually results in little or no gain because the two tokens have the same value at the time of the wrap.
Crypto Tax by Country
Tax treatment of cryptocurrency varies by jurisdiction. Here is a summary of the rules in the major markets, checked against official sources on November 10, 2026 for the US, the UK, Germany and France. Rates and allowances change often: verify the current figures with the tax authority or a local tax professional.
| Country | Capital Gains Rate | Classification | Key Rules |
|---|---|---|---|
| United States | 0%, 15% or 20% (held more than one year) / 10% to 37% (one year or less), plus 3.8% NIIT above the MAGI thresholds | Property | Form 8949 and Schedule D. Form 1099-DA reports gross proceeds of sales from January 1, 2025 and, from 2026, cost basis of covered assets acquired after 2025. |
| United Kingdom | 18% within the basic rate band, 24% above it (2026 to 2027 tax year) | Cryptoasset (property) | Annual exempt amount of £3,000. Gains are added to taxable income: the part within the £37,700 basic rate band pays 18%, the rest 24%. Share pooling rules apply (no FIFO). Self Assessment with HMRC. |
| Germany | Tax-free after more than 1 year of holding; otherwise your personal income tax rate | Private sale transaction (§ 23 EStG) | Short-term gains are tax-free if total private sale gains in the calendar year stay below EUR 1,000 (an exemption limit: at or above it, the whole gain is taxable). Losses offset only gains from private sales. |
| France | 31.4% flat tax (PFU): 12.8% income tax + 18.6% social charges, or the progressive scale on option | Digital asset (article 150 VH bis CGI) | Up from 30% after the 1.4-point CSG increase. Crypto-to-crypto exchanges are deferred. Exempt if total disposal proceeds do not exceed EUR 305 in the year. Losses offset only same-year digital asset gains. Form 2086. |
| Australia | Marginal income tax rate, 50% discount after 12 months | Capital gains tax (CGT) asset | 50% CGT discount for assets held over 12 months. A narrow personal use asset exemption can apply to crypto bought for under AUD 10,000 to pay for personal items. ATO data matching with exchanges. |
| Canada | Half of the gain is added to income and taxed at your marginal rate | Commodity | 50% inclusion rate on capital gains. Superficial loss rule (30-day wash sale equivalent). Reported on the T1 return with the CRA. |
The EU Markets in Crypto-Assets Regulation (MiCA) regulates issuers and service providers, not tax: each member state keeps its own crypto tax rules, as the German and French rows show.
Zero-Tax Jurisdictions
Some countries impose no capital gains tax on individuals, and therefore none on crypto gains: the UAE and Singapore are common examples. Tax residency rules are complex, though. Moving to a zero-tax jurisdiction does not automatically end your obligations in your home country, and some countries tax you for years after you leave.
French Polynesia & Overseas Territories
Crypto taxation in French overseas territories like Polynesia follows specific rules that differ from mainland France. For a detailed breakdown of crypto tax obligations in French Polynesia, see this dedicated guide to crypto taxation in Polynésie française.
Tax Tools & Software
Manually tracking every swap, transfer, staking reward and airdrop across several wallets and exchanges is hard. Crypto tax software imports your transaction history, calculates gains and losses with your chosen cost basis method, and generates tax-ready reports. With Form 1099-DA leaving basis blank for coins bought before 2026 or transferred between platforms, reconciling your own records matters more than before.
The table compares the list prices of five widely used platforms, as shown in USD on each vendor's pricing page on November 10, 2026. Prices are per tax year and tiered by number of transactions ("tx"); they can differ by country and change often. Coinstancy has no affiliation with any of them, and they are listed in alphabetical order.
| Software | Free tier | About 100 transactions | About 1,000 transactions | Higher-volume tiers | Done-for-you option |
|---|---|---|---|---|---|
| Koinly | Yes (tracking, no tax report) | Newbie $49 (100 tx) | Hodler $99 (1,000 tx) | Trader from $199 (3,000+ tx) | Not listed |
| CoinTracker | Yes (tracking, no tax forms) | Base $59 (100 tx); Base+ $99 (250 tx) | Prime $199 (1,000 tx); Prime+ $299 (2,500 tx) | Ultra $499 (10,000 tx); Ultra+ $999 (25,000 tx) | Full Service from $3,499 |
| CoinLedger | Yes (tracking) | Hobbyist $49 (100 tx) | Investor $99 (1,000 tx) | Pro $199+ (3,000+ tx) | Not listed |
| TokenTax | Not listed | Basic $49 (100 tx) | Premium $199 (5,000 tx) | Pro $1,999 (20,000 tx) | VIP $3,499 (up to 30,000 exchange tx, expert-prepared return) |
| ZenLedger | Not listed | Silver $49 (100 tx) | Gold $199 (5,000 tx) | Platinum $399 (15,000 tx); unlimited +$600 | Tax Pro Prepared Plan $2,800 (single year) |
TokenTax and ZenLedger mid tiers cover up to 5,000 transactions, so they are the closest match for the 1,000-transaction column. TokenTax prices are the software-only ("Just Crypto Tax") view; ZenLedger showed the Tax Pro plan at $2,800, down from a listed $3,500.
Koinly
Koinly imports transactions from exchanges and blockchains via API or CSV, calculates gains using FIFO, LIFO, HIFO or ACB (adjusted cost base), and generates reports for the US (Form 8949, TurboTax export), the UK, Australia, Canada and many other countries. Portfolio tracking is free; a tax report requires a paid plan, from $49 per tax year for 100 transactions.
CoinTracker
CoinTracker integrates directly with major exchanges and wallets, offers portfolio tracking and tax-loss harvesting suggestions, and generates Form 8949 and Schedule D for US filers. Its pricing is the most finely tiered of the five, from $59 (100 transactions) to $999 (25,000 transactions), with a Full Service option from $3,499 where its team works on your accounts with you.
CoinLedger
CoinLedger offers free portfolio tracking across exchanges and wallets and charges only when you download a tax report: $49 for up to 100 transactions, $99 up to 1,000 and $199 or more above 3,000, with a 14-day money-back guarantee stated on its pricing page.
TokenTax
TokenTax combines software with an accounting firm: with a full filing package, its in-house CPAs and enrolled agents can file your return. Software plans run from $49 (100 transactions) to $1,999 (20,000 transactions, with margin and options PnL); the VIP plan at $3,499 adds an advanced reconciliation view and two 30-minute consultations with a tax expert.
ZenLedger
ZenLedger covers DeFi, staking, margin trading and NFTs on every DIY plan, integrates with TurboTax and includes a tax-loss harvesting tool. DIY plans cost $49 (100 transactions), $199 (5,000) and $399 (15,000); a 60-minute consultation with an enrolled agent was listed at $275.
How they work: you connect your exchange accounts via read-only API keys and import wallet addresses. The software reconciles all transactions, identifies taxable events, applies your chosen accounting method, and generates forms you can file or give to your accountant. Most platforms also flag missing cost basis data before filing. Whatever tool you use, compare its totals with the Forms 1099-DA you receive.
Tax Optimization Strategies
Reducing your crypto tax bill legally requires planning ahead. These strategies can lower what you owe while keeping you compliant. Check that each one applies in your country, ideally with a tax professional.
Tax-Loss Harvesting
Sell losing positions to realize capital losses that offset capital gains from profitable trades. In the US, the wash sale rule (which disallows a loss if you buy back substantially identical stock or securities within 30 days) applies to stock and securities; crypto treated as property has generally been outside it, so many investors sell at a loss and buy back the same token. Proposals to extend the rule to digital assets have been made in Congress, so check the current law before relying on this. The UK and Canada already have similar rules (the 30-day "bed and breakfasting" rule, the superficial loss rule).
Example: you have $20,000 in realized gains from selling ETH. You also hold SOL at a $12,000 unrealized loss. By selling SOL to harvest the loss, your net taxable gain drops to $8,000. You can then buy SOL back, resetting your cost basis while reducing this year's tax bill.
Holding Period Optimization
In the US, holding crypto for more than one year before selling qualifies for long-term rates (0%, 15% or 20%) instead of ordinary rates (10% to 37%). Example with the 2026 brackets: a single filer with $120,000 of other taxable income realizes a $50,000 gain. Sold short-term, the whole gain falls in the 24% bracket: $12,000 of federal tax. Sold long-term, it stays within the 15% band (up to $545,500): $7,500. Waiting past the one-year mark saves $4,500, before state tax. In Australia, holding for over 12 months gives you a 50% CGT discount. In Germany, gains on crypto held for more than one year are tax-free for private individuals under § 23 EStG.
Stablecoin Yield as a Tax-Efficient Strategy
Earning yield on stablecoins like USDC can be simpler to report than trading volatile assets. Because USDC is designed to hold a value of one US dollar, disposals usually produce little or no capital gain or loss (a small one can still arise for non-dollar taxpayers or if the price moves). The yield itself is taxed as ordinary income. You still need records, but far less capital gains tracking than with volatile tokens. Compare options in our stablecoin yield guide and how to earn interest on USDC.
Record Keeping Best Practices
Careful record keeping is the foundation of every other strategy. For every transaction, record the date, the asset, the amount, the fair market value in your local currency, the transaction type (buy, sell, swap, reward), the exchange or wallet used, and the transaction hash. Export CSVs from exchanges regularly: platforms can shut down or purge history. Use a crypto tax tool to consolidate records across wallets and exchanges, and keep the original purchase records for any coins you move between platforms.
Simplify Your Crypto Tax Situation
Coinstancy Dollar Savings, our product, pays a fixed 7.50% APY on USDC, currently in force and subject to revision. You hold one dollar stablecoin and do not manage DeFi positions yourself, which keeps price tracking light; the interest remains taxable income. Interest accrues every second and is reinvested automatically. No lock-up, $10 minimum, withdrawals normally settled within 48 calendar hours. Coinstancy is custodial and the product is not FDIC insured.
Start Earning 7.50% APY on USDCFrequently Asked Questions
Do I have to pay taxes on crypto if I never cashed out?
What are the 2026 long-term capital gains rates on crypto in the US?
How does the IRS know I own crypto?
Are crypto-to-crypto trades taxable?
What is the crypto tax rate in France in 2026?
What happens if I do not report my crypto taxes?
Are staking rewards taxed as income or capital gains?
Can I deduct crypto losses on my taxes?
How much does crypto tax software cost?
Continue Learning
Explore more guides on earning yield, staking and DeFi strategies.
What is APY in Crypto?
Understand annual percentage yield, how compounding works, and how to compare real returns across DeFi protocols.
Read GuideWhat is Staking?
Learn how proof-of-stake works, how to earn staking rewards, and the risks involved in locking up your crypto.
Read GuideStablecoin Yield Guide
Earn yield without price volatility. Stablecoin rates and strategies for 2026.
Read GuideEarn Yield Without the Tax Complexity
Coinstancy Dollar Savings, our product, pays a fixed 7.50% APY on USDC, currently in force and subject to revision. Interest accrues every second and is reinvested automatically. No lock-up; withdrawals are normally settled within 48 calendar hours. Stablecoin yield means far less capital gains tracking: mostly straightforward income reporting. Coinstancy is custodial; not FDIC insured.
Start Earning on CoinstancySources and further reading
The figures and claims on this page rest on the documents below, checked on November 10, 2026. Tax rates, thresholds and software prices change: check the live value at the source before acting on it.
- IRS, Digital assetsirs.gov
US treatment of digital assets as property, taxable events, the Form 1040 digital asset question and reporting forms.
- IRS Notice 2014-21irs.gov
Original IRS guidance treating virtual currency as property for federal tax purposes.
- IRS Topic No. 409, Capital gains and lossesirs.gov
Holding period rules, the 2025 thresholds for the 0%, 15% and 20% rates, and the $3,000 annual capital loss deduction limit.
- IRS Revenue Procedure 2025-32irs.gov
Tax year 2026 inflation adjustments, including the maximum zero-rate and 15%-rate amounts for long-term capital gains (section 4.03).
- IRS, Tax inflation adjustments for tax year 2026irs.gov
2026 ordinary income tax brackets (10% to 37%) for single and joint filers.
- IRS, Federal income tax rates and bracketsirs.gov
2025 ordinary income tax brackets.
- IRS Topic No. 559, Net investment income taxirs.gov
The 3.8% NIIT and its $200,000, $250,000 and $125,000 MAGI thresholds.
- IRS, Instructions for Form 1099-DA (2026)irs.gov
Mandatory basis reporting from 2026 for covered digital assets acquired after 2025, noncovered assets, and the $10,000 stablecoin and $600 payment processor de minimis rules.
- IRS, About Form 1099-DAirs.gov
Broker reporting of digital asset proceeds and recent developments for tax year 2025.
- IRS Revenue Ruling 2023-14irs.gov
Staking rewards are income in the year the taxpayer gains dominion and control over them.
- GOV.UK, Capital Gains Tax allowancesgov.uk
The £3,000 annual exempt amount.
- GOV.UK, Capital Gains Tax ratesgov.uk
The 18% and 24% rates on gains from April 6, 2026 and the £37,700 basic rate band for the 2026 to 2027 tax year.
- HMRC Cryptoassets Manualgov.uk
UK treatment of cryptoassets for individuals: capital gains, share pooling and income from staking.
- § 23 EStG, Private Veräußerungsgeschäftegesetze-im-internet.de
German one-year holding period for private sales of assets other than real estate and the EUR 1,000 annual exemption limit.
- impots.gouv.fr, Declaring gains on digital assetsimpots.gouv.fr
The 31.4% flat tax (12.8% + 18.6%), the progressive scale option, the deferral of crypto-to-crypto exchanges, the EUR 305 threshold, loss rules and form 2086.
- Service-Public.fr, Social charges on investment incomeservice-public.gouv.fr
The 18.6% total social charges (CSG 10.6%, CRDS 0.5%, solidarity levy 7.5%).
- Koinly, Pricingkoinly.io
Koinly plan prices and transaction limits shown on November 10, 2026.
- CoinTracker, Pricingcointracker.io
CoinTracker plan prices, transaction limits and Full Service starting price shown on November 10, 2026.
- CoinLedger, Pricingcoinledger.io
CoinLedger plan prices and transaction limits shown on November 10, 2026.
- TokenTax, Plans and Pricingtokentax.co
TokenTax plan prices, transaction limits and VIP features shown on November 10, 2026.
- ZenLedger, Pricingzenledger.io
ZenLedger DIY and Tax Pro plan prices shown on November 10, 2026.
Last reviewed: November 2026. External links open in a new tab; Coinstancy is not responsible for their content.
Stay Compliant, Maximize Returns
Understand your crypto tax obligations, keep your records clean, and ask a qualified tax professional before you file. To earn a fixed rate on USDC, see Coinstancy Dollar Savings.