Friendly-user tutorial to file the cryptocurrency's tax return on the French tax authorities' website, impôts.gouv.fr

Here under is a deep tutorial made with online space's screenshots in order to declare easily your cryptocurrencies' tax return as a French resident.

💡 Since January 2026, the flat-tax increases from 30% to 31.4%. Retroactive, this new flat-tax will apply to crypto gains realized in 2025 and declared in 2026. The new tax is now broken down as follows:

💡 All accounts opened, used, or closed during 2025 must be reported. An account opened after January 1, 2026, is excluded from the scope of the 2025 tax filing season, while it will have to be declared next year.

💡 Legally, the obligation to report a digital asset account held, opened, closed and used abroad during the relevant tax year applies to exchange platforms that own your funds (custodial account), i.e. you are not the private key owner.

Non-custodial accounts, where you remain the private key owner (hence owner of the funds as for Ledger), are not concerned by this legal duty.

Therefore, I kindly invite you to be aware of the accounts/platforms' terms and conditions in order to ensure their custodial / non-custodial features.

▶️ Click on "Access the online declaration".

▶️ Fill in your civil and personal information.

Click on Next.

▶️ You arrive on the page to manage your schedules. Tick the boxes corresponding to the income you wish to declare. For cryptocurrencies you can tick:

💡 If you have other income outside of cryptocurrencies (e.g. rental income), you will need to tick the relevant boxes.

💡 If you have not made any taxable disposals, and if the annual capital gains declaration schedule produced by Waltio is empty, then you should not click on "Declaration of capital gains or losses following disposals of digital assets" (No. 2086).

▶️ Once the schedules are ticked, you arrive on this page. Make sure all your income types are ticked.

👉 For cryptocurrencies, the following box must be ticked: Capital gains and miscellaneous income

❗️ Some boxes are pre-ticked: these are the boxes for which the declaration will be pre-filled (concerns income outside of crypto such as salaries — the state is already aware of your salary amounts).

Click on Next.

❗️ Several pages will appear, click on Next until you find box 8UU: tick the box. (You do not need to do this step if you have already declared in previous years, the box should already be ticked.)

Click on Next.

▶️ Scroll back to the top of the next page and click on "annexe 3916-3916 bis" in the upper left.

▶️ If you have already declared your accounts last year: former declarations of accounts held abroad via form 3916-3916-BIS made the previous year are already pre-registered.

If you wish to carry forward the declaration of this account for this year, tick the "yes" box. This saves you from declaring the account and all the information again.

Click on Next.

▶️ If you have additional accounts to declare that you had not declared in previous years, enter the number of additional accounts you wish to declare in the box. If you don't have any, leave the box empty.

Click on Next.

▶️ Fill in the requested information:

Frame "3: Information relating to the digital asset account":

💡 Use the pre-filled forms provided by Waltio to find all the information for the account to be declared. If the account you are declaring is in the dropdown menu, you simply need to select it.

❗️ If the account is not on the list, select "Other organisation". Enter your account number (usually your ID) or the email address linked to your account. Then enter the opening date (if the account was opened this year) and/or the closing date if the account was closed this year. You will then need to enter its name, postal address and URL. Use the forms provided by Waltio to find this information.

💡 Only the country is a mandatory element to communicate in the form. If you do not have the exact address, the country will be sufficient.

❗️ The fact that the company has obtained PSAN registration does not mean you do not need to declare it. It is important to declare an account as soon as the funds are held in an account located abroad. Some platforms may have obtained PSAN registration but still manage accounts on foreign territory. When in doubt, if your organisation is in the dropdown menu, you must declare it.

▶️ Tick the box corresponding to your situation.

Click on Next.

The following frame appears: "Use of account opened, held, used or closed abroad": Tick the box corresponding to your use of the account.

Click on Next: you have declared your account.

💡 Repeat this step as many times as necessary for each account to be declared.

💡 Searching for "The platform name" (or do-not-reply@platformname.com) in your emails will help you find the account creation date. If you have deleted your emails, we recommend contacting the platform directly.

💡 If you have opened an account that is now closed, we recommend contacting the relevant platform to ask them about it.

Declare your taxable transactions via schedule 2086 in video or written guide format.

▶️ Enter the number of taxable disposals made in the first box if you do not use a representative to carry out your transactions.

💡 If you have more than 200 taxable disposals, please follow this tutorial.

▶️ Transfer your personalised figures from the declaration schedule filled in by Waltio into the online form.

▶️ Validate the reported amounts by clicking on "Next". Validate again by clicking on "Next".

💡 If you file your return online, your overall capital gain or loss will be automatically carried forward to your income tax return. To verify the carry-forward, go back to your main income tax return — top left "income tax return". Click Next until you find box 3AN or 3BN. In case of a capital loss, box 3BN will be filled. The tax authorities do not support special characters, so capital losses will not be displayed with a "-" sign.

Example of automatic carry-forward of a capital loss of €53 on the main declaration.

💡 If you file your tax return on paper, please manually enter this figure in form 2042-C (see below).

💙 Since 2024, it is possible to choose to be taxed according to the income tax scale rather than the flat-tax of 31.4%. Depending on your choice, your tax could be lower! Here is a guide to reduce your tax by making the right choice between the two options.

👉 If you do not wish to be taxed at the flat-tax of 31.4% but at the income tax scale, you will need to check box 3CN.

👉 Conversely, if you wish to be taxed at the flat-tax, box 3CN should not be checked.

Carry out your simulation by following this guide to find out which is the best option to reduce your tax in your case!

❗️ This step must be completed only if you have received passive income from staking, farming, etc. Article here. Your BNC earnings to declare are presented by Waltio if you have selected the BNC option in the tool.

Go back to the top left of your screen and select "income tax return" — you are back on the page to manage your income and schedules.

Tick the box "Non-commercial non-professional income".

If you file on paper: use form 2042 C Pro.

Click on Next until you find box 5KU and the "Régime déclaratif spécial ou micro-BNC" regime.

▶️ If the total amount of your BNC earnings is less than €77,700: -> Enter the BNC amount given by Waltio in box 5KU

▶️ If the total amount of your BNC earnings exceeds €77,700: (Note: this controlled declaration professional regime requires detailed accounting throughout the year to deduct expenses up to their actual amount) -> Enter the BNC amount given by Waltio in box 5JG