Crypto tax declaration 2026:
form 2086 & 3916-bis in 5 minutes

To declare your crypto in 2026 (2025 income), you must fill out form 2086 (Cerfa 15252) listing each digital asset disposal. Disposals include sales for euros, purchases of goods/services with crypto, and crypto-to-crypto exchanges with fiat consideration. You must also fill out form 3916-bis to declare accounts on foreign platforms (Binance, Kraken, etc.). KRYPTFOLIO automates these calculations: import your transactions and the FIFO summary is generated in 5 minutes.

Form 2086 (Cerfa 15252) is the income tax annex dedicated to capital gains on digital assets. For each disposal, you must report: disposal date (box 210), disposal price (box 211), fees (box 212), FIFO acquisition cost (box 214), total portfolio value (box 215), and capital gain or loss (box 217). This form is mandatory even if your gains are below the 305 EUR threshold.

The DAC8 directive (Directive on Administrative Cooperation) requires European crypto platforms to automatically report user transactions to tax authorities starting in 2026. This means the tax administration already has your transaction data. It is therefore even more important to declare correctly to avoid audits. KRYPTFOLIO helps you verify the consistency of your declarations with the data exchanges will automatically transmit.

In France, capital gains on digital assets are subject to a default flat tax (PFU) of 30% since 2023, broken down into 12.8% income tax and 17.2% social contributions. You can opt for the progressive income tax scale if your marginal rate is below 12.8%. Social contributions of 17.2% still apply. The exemption threshold is 305 EUR of annual disposals (not gains).

The FIFO method (First In, First Out) is the official method in France for calculating the acquisition cost of disposed digital assets. The first units purchased are considered the first sold. Example: if you bought 1 BTC at 30,000 EUR in January then 0.5 BTC at 50,000 EUR in March, and sell 0.8 BTC in June, the FIFO cost will be based on the first lot (0.8 x 30,000 = 24,000 EUR). KRYPTFOLIO performs this calculation automatically for all your transactions.

Yes, form 3916-bis is mandatory for any French tax resident holding an account on a foreign digital asset platform (Binance, Kraken, Bybit, Coinbase, OKX, etc.). The fine is 750 EUR per undeclared account (1,500 EUR if the value exceeds 50,000 EUR). KRYPTFOLIO automatically detects foreign platforms from your imported transactions and generates the list of accounts to declare.