Crypto Staking — Tax and Declaration Guide France 2026

Staking has become one of the most popular strategies for generating passive income in crypto. Since Ethereum's transition to Proof of Stake in September 2022, millions of investors have been earning staking rewards. But how are these revenues taxed in France? What is the difference between BNC and flat tax? When and how to declare?

This comprehensive guide explains everything you need to know about crypto staking taxation in France in 2026, with concrete examples and practical advice.

1. What is Staking?

Staking involves locking your crypto-assets in a blockchain protocol to participate in transaction validation (Proof of Stake). In return, the staker receives rewards in the form of new tokens.

Unlike mining (Proof of Work) which requires expensive hardware, staking only requires capital in crypto-assets. This is why it is often compared to a "crypto savings account" — although the risks are significantly different.

Staking yields vary by blockchain:

• Ethereum (ETH) — 3 to 5% annually
• Solana (SOL) — 6 to 8% annually
• Cardano (ADA) — 4 to 6% annually
• Polkadot (DOT) — 10 to 14% annually
• Cosmos (ATOM) — 15 to 20% annually

Important note: these yields are expressed in number of tokens, not in fiat value. If the token price drops by 50%, your staking rewards do not compensate for the capital loss.

2. Types of Staking Rewards

There are several forms of staking, each with different tax implications:

• Native staking (on-chain) — You lock your tokens directly on the blockchain (e.g., staking 32 ETH to become an Ethereum validator). This is staking in the strict sense.
• Delegated staking — You delegate your tokens to a validator without transferring them (e.g., Cosmos, Cardano). You retain ownership but share the rewards.
• Platform staking (CEX) — You entrust your tokens to a centralized exchange (Binance, Kraken, Coinbase) which handles the staking. Simple but you no longer control your keys.
• Liquid staking — You receive a representation token (stETH, rETH) in exchange for your staked tokens. You can use this token in DeFi while still earning rewards.
• DeFi staking / Yield farming — You provide liquidity to a DeFi protocol (Aave, Compound, Lido) in exchange for rewards. Technically different from pure staking but often treated similarly for tax purposes.

3. French Tax Treatment of Staking

Staking taxation in France is complex because the tax administration has not yet published a comprehensive specific doctrine. Here is the current state of regulation and prevailing interpretations:

3.1. Receiving rewards: no immediate taxable event

When you receive staking rewards (e.g., 0.01 ETH), there is no taxable event at the time of receipt. Simply receiving tokens is not a taxable event in itself.

Taxation occurs when you dispose of (sell, exchange for another crypto-asset, or use for payment) these tokens for legal tender (EUR, USD) or goods and services.

3.2. Disposal of staking tokens: capital gains regime

When you sell tokens received from staking, the capital gain is calculated according to the regime applicable to your crypto activities:

• Occasional activity (individual) — Flat tax at 30% (12.8% income tax + 17.2% social contributions) or option for the progressive income tax scale. The acquisition price of tokens received through staking is considered zero (EUR 0), meaning the entire sale value is taxable.
• Regular / professional activity — Staking income may qualify as BNC (Non-Commercial Profits) if the activity is carried out regularly and on one's own behalf. In this case, rewards are taxed at their value at the time of receipt, at the progressive income tax rate + social contributions.

4. BNC vs Flat Tax: What's the Difference?

The distinction between BNC and flat tax is crucial for stakers:

In practice, most individual investors staking on a centralized exchange fall under the capital gains regime (flat tax). The BNC regime is reserved for cases where staking constitutes a regular and significant professional activity.

The boundary between "occasional" and "regular" is not clearly defined. The tax administration considers a set of indicators: volume of operations, frequency, technical means deployed, speculative intent. When in doubt, consult a professional.

5. When to Declare Staking Rewards

The timing of declaration depends on the applicable regime:

• Flat tax regime (individual) — You only declare when you sell or exchange your tokens. Declaration is made the following year via form 2086 (digital asset disposal summary). Example: if you sell staking ETH in 2025, you declare in May-June 2026.
• BNC regime — You declare rewards in the year of receipt, at their euro value on the day of receipt. Declaration is made via form 2035 (BNC declaration).

In both cases, do not forget form 3916-bis to declare your accounts on foreign platforms (Binance, Kraken, Coinbase, etc.).

6. Tracking Staking Income

Rigorous tracking of your staking income is essential for correct tax declaration. Here is the information to keep for each reward:

• Date of reward receipt
• Amount in tokens (e.g., 0.0032 ETH)
• Price in EUR at the time of receipt
• Value in EUR (amount x price)
• Platform or source protocol
• Type of reward (staking, delegation, liquid staking)

Some platforms provide an exportable history (CSV) of your rewards. This is the case for Binance, Kraken and Coinbase. For on-chain staking, you will need to track manually or use a tracking tool like KRYPTFOLIO.

Without this tracking, it will be difficult to justify your calculations in case of a tax audit — especially since DAC8 will give the administration the means to cross-reference your declarations with platform data.

7. Staking on Different Platforms: CEX vs DeFi

7.1. Staking on centralized platforms (CEX)

Staking on a centralized exchange (Binance Earn, Kraken Staking, Coinbase Earn) is the simplest method:

• Advantages — Simple interface, no technical management, automatic yields, exportable history.
• Disadvantages — You do not control your keys ("not your keys, not your coins"), counterparty risk (platform bankruptcy), yields often lower than direct staking.
• Taxation — Rewards are clearly identifiable in your transaction history. The platform will report this data to the administration under DAC8.

7.2. DeFi staking and liquid staking

DeFi staking (Lido, Rocket Pool, Marinade) and liquid staking add a layer of complexity:

• Lido (stETH) — You deposit ETH and receive stETH. The stETH balance increases daily with rewards. From a tax perspective, the ETH to stETH swap raises questions: is it a taxable disposal? The doctrine is not clear, but the prudent position is to consider it is not (same economic nature).
• Rocket Pool (rETH) — The rETH/ETH exchange rate increases over time. Rewards are embedded in the token price. Taxation occurs at disposal of rETH.
• Yield farming / Liquidity mining — Providing liquidity to a pool (Uniswap, Curve) in exchange for fees and governance tokens. Rewards are generally considered disposals and are taxable.

Tracking DeFi rewards is more complex as there is no centralized history. You must use blockchain explorers (Etherscan, Solscan) or a specialized tracking tool.

8. Best Practices for Staking and Taxation

Here are our recommendations for managing your staking income taxation smoothly:

• Keep a detailed log — Record every reward with date, amount, price and platform. This is the foundation of any correct declaration.
• Separate your wallets — Use a dedicated wallet for staking to simplify tracking. Do not mix purchased tokens with reward tokens.
• Export regularly — Download your transaction histories every quarter. Platforms may change their format or delete old data.
• Keep proof — Screenshots, email confirmations, CSV exports. In case of an audit, you must be able to justify every operation.
• Watch out for airdrops — Tokens received via airdrop (not related to staking) follow a similar regime: zero acquisition price, taxation at disposal.
• Use a tracking tool — A tracker like KRYPTFOLIO centralizes your transactions, calculates your FIFO capital gains and generates your indicative form 2086 summary.
• Consult a professional — If your staking income is significant (several thousand euros), consult a tax lawyer or accountant specialized in crypto.

9. Concrete Examples

Example 1: Staking ETH on Binance (individual)

Marie stakes 10 ETH on Binance in January 2025. She receives 0.4 ETH in rewards over the year. In December 2025, she sells the 0.4 ETH at EUR 3,500/ETH, totaling EUR 1,400.

• Acquisition price of rewards: EUR 0
• Disposal price: EUR 1,400
• Capital gain: EUR 1,400
• Flat tax 30%: EUR 420 in tax
• Declaration on form 2086 in May-June 2026

Example 2: Staking SOL in DeFi (professional)

Thomas stakes 5,000 SOL via Marinade Finance. He receives 400 SOL in rewards over the year, which he systematically re-stakes. The administration considers his activity as regular (significant amount, automatic re-staking, multiple protocols).

• BNC regime applicable
• Income declared at receipt: value of 400 SOL at the day's price
• If average price = EUR 150: 400 x 150 = EUR 60,000 in BNC income
• Taxation at progressive rate + 17.2% social contributions
• Declaration via form 2035

10. The Impact of DAC8 on Staking

With DAC8 coming into effect in 2026, platforms will be required to automatically report your staking income to tax authorities. This means:

• Your CEX staking rewards will be known to the administration
• Inconsistencies between your declarations and platform data will be detected
• It is more important than ever to keep rigorous records
• DeFi staking (on-chain) is not directly covered by DAC8, but could be in the future