📝 Description
Here is a step-by-step tutorial with screenshots to easily declare your cryptocurrencies on the French tax portal impots.gouv.fr.
💡 Since January 2026, the flat tax is 31.4%. The tax breakdown is as follows:
Income tax: 12.8%
Social security contributions: 18.6%
💡 You can choose to be taxed at the progressive income tax rate instead of the 31.4% flat tax. Depending on your situation, this might lower your tax bill! Here is a guide to help you make the best choice and optimize your taxes.
📂 1. Report and Declare Your Accounts
You must declare all accounts opened, used, or closed during the tax year. Accounts opened after January 1st of the filing year are excluded for this year, but must be reported next year.
Legally, the requirement to declare a digital asset account held, opened, closed, or used abroad during the tax year applies to exchanges that own your funds, meaning platforms where you do not hold the private key. These are referred to as custodial accounts.
If you retain ownership of your funds with your own private key (e.g. Ledger), you do not need to declare the wallet, as it is considered a non-custodial account.
We recommend checking the terms and conditions of any platforms you are unsure about to determine whether they are custodial or non-custodial.
Fill in Your Personal Information
Go to impots.gouv.fr
Click on Accéder à la déclaration en ligne (Access online tax return).
Complete your personal and civil details.
Click on Suivant (Next).
Select Your Annex Forms
Click on Étape 3 - Revenus et charges (Step 3 - Income and Expenses) in the navigation bar.
Click on the Déclarations ANNEXES button.
Check the boxes corresponding to the income you need to declare. For cryptocurrencies, select:
Form 2086: Declaration of taxable cryptocurrency transactions.
💡 If you have non-crypto income (e.g. rental income), make sure to check the relevant boxes for those income types as well.
⚠️ If you made no taxable sales/disposals this year (i.e. if the annual capital gains schedule generated by Waltio is empty), do not check Form 2086.
Once the annexes are selected, you will reach this page. Double-check that all your income types are ticked.
For cryptocurrencies, make sure the following box is checked: Plus-values et gains divers (Capital gains and miscellaneous profits).💡 Some boxes are pre-checked automatically. These cover pre-filled income data, such as standard salaries, as the tax authority is already aware of them.
Click Suivant (Next). Continue clicking Suivant through the pages until you reach Comptes, contrats ou placements à l'étranger (Foreign accounts, contracts, or investments).
Complete Form 3916-Bis
💡 If you declared your foreign accounts last year: Accounts reported previously via Form 3916-BIS will already be pre-saved.
In the blue box at the bottom of the page, check Compte d'actifs numériques (Digital asset account).
Select Titulaire du compte (Account holder) if you own the account. Otherwise, select Bénéficiaire d'une procuration (Power of attorney beneficiary).
Click Ajouter (Add).
Select the name of the account holder.
Use the pre-filled forms provided by Waltio to retrieve all account details:
If the platform appears in the drop-down menu, simply select it.
If it is not listed, choose Autre organisme (Other institution).
The country field is the only mandatory requirement. If you lack the exact address, the country is sufficient.
Enter your account number (often your User ID) or the email address associated with the account.
Enter the opening date (if opened during the tax year) and/or closing date (if closed during the tax year).
Fill in the platform name, mailing address, and website URL using Waltio's form helper.
Specify the primary usage type of the account.
Click Valider (Confirm).
If you have additional accounts to declare, click Compte d'actifs numériques > Titulaire du compte > Ajouter again and repeat the process.
⚠️ Obtaining PSAN (DASP) registration in France does not exempt an exchange from declaration. You must declare any account hosted outside French territory. Some registered platforms still hold customer accounts abroad. When in doubt, if the platform is listed in the drop-down menu, report it.
💡 Search for the platform name (or [email protected]) in your emails to locate the exact registration date. If deleted, we recommend contacting their support team.
💡 For closed accounts, reach out to customer support to request opening and closing timestamps.
📂 2. Declare Your Taxable Transactions
💡 If you have more than 200 taxable transactions, follow this tutorial.
Click on Annexe 2086 in the left sidebar menu.
Enter the total number of taxable transactions performed in the first box (unless managed through a third-party agent).
Transfer the values calculated in your Waltio 2086 statement into the online form.
Validate the values by clicking Suivant (Next) twice.
If filing online, your overall net capital gain or loss will automatically transfer to your main tax return. To verify, return to the main form by clicking Déclaration de revenus in the left sidebar.
Click Suivant until you locate box 3AN or 3BN. Capital losses will fill box 3BN. Note that the tax authority portal does not support minus signs, so capital losses appear without a "-" prefix.
If filing a paper return, manually enter this amount into form 2042-C (see image below).
If you wish to opt out of the 31.4% flat tax to be taxed under progressive income tax brackets instead, check box 3CN.
👉 Run a simulation following this guide to determine which option optimizes your tax liability.
📂 3. Optional: Report Passive Crypto Income
Fill out this section if you earned passive income from staking, yield farming, etc. Read full article. Your BNC-reportable income will be calculated by Waltio if you enabled the BNC option.
Go back to the top left menu and select Déclaration de revenus to return to the income and annexes overview.
Check Revenus non commerciaux non professionnels (Non-commercial, non-professional income).
For paper returns: Use form 2042 C Pro.
Click Suivant until you locate box 5KU under the Régime déclaratif spécial ou micro-BNC section.
If your total BNC income is under €77,700: Enter the Waltio BNC total in box 5KU.
If your total BNC income exceeds €77,700: Enter the Waltio BNC total in box 5JG. ⚠️ Note: This controlled regime requires comprehensive bookkeeping throughout the year to deduct actual incurred expenses.
➕ Additional Information
Congratulations, you have completed your digital asset tax return!
To learn more, check out our blog article on foreign crypto accounts.