| Country |
What is Taxed? |
How to Pay? |
| Austria |
– All crypto income (disposals, staking, airdrops, mining) taxed at a flat 27.5% |
Withheld by exchanges otherwise declared in annual income tax return |
| Belgium |
– Individuals taxed 10% flat (with €10,000 annual exemption)
– Professional traders taxed 33% or up to 50%+ (professional income) |
Annual tax return on Tax-on-Web portal |
| Bulgaria |
– Flat 10% personal income tax on crypto gains and income (staking, mining, airdrops taxed as income) |
Annual income tax return (НАП – National Revenue Agency) |
| Croatia |
– Short-term gains (<2 years): ~12% national tax + municipal surtax
– Long-term (>2 years): 0% |
Annual tax return (Porezna uprava – Tax Administration) |
| Cyprus |
– Flat 8% CGT on all crypto disposals (losses offsettable only within same tax year) |
Annual tax return (Tax Department portal) |
| Czech Republic |
– Short-term (<3 years): 15% or 23% income tax
– Long-term (>3 years): exempt (up to CZK 40M cap)
– All transactions below CZK 100,000/year exempt |
Annual income tax return (Finanční správa portál) |
| Denmark |
– Capital gains from crypto taxed as personal income at progressive rates of 42–52% |
Annual tax return (pre-filled by SKAT) |
| Estonia |
– All crypto gains taxed as income at flat 20% (conversion to fiat or purchase of goods/services only. crypto-to-crypto is NOT taxable) |
Annual income tax return (e-MTA portal) |
| Finland |
– Capital gains on disposal: 30% (≤€30,000 gains) or 34% (>€30,000)
– Staking/mining/airdrops taxed as earned income at progressive rates (up to 51.5%)
– Crypto-to-crypto is taxable |
Annual pre-filled tax return via MyTax portal (you must add crypto transactions manually) |
| France |
– Occasional investors: 30% flat on fiat disposal only
– Crypto-to-crypto is NOT a taxable event
– Professional traders: taxed as BIC income up to 45%
– Staking/mining taxed as BNC or BIC income |
Annual tax return (impots.gouv.fr) |
| Germany |
– Short-term (<12 months): 14–45% progressive income tax (€1,000 annual exemption)
– Long-term (>12 months): 0%
– Staking/mining income: income tax at progressive rates |
Annual income tax return (via ELSTER) |
| Greece |
– Flat 15% CGT on crypto disposals
– Staking/mining taxed as business income at progressive rates |
Annual tax return (myAADE digital portal) |
| Hungary |
– Flat 15% income tax on crypto gains and income (staking, mining, airdrops) |
Annual personal income tax return (NAV portal) |
| Iceland |
– Capital gains taxed as capital income at 22%
– Staking/mining treated as income and taxed at progressive rates |
Annual tax return (RSK portal) |
| Ireland |
– CGT at 33% on disposals (€1,270 annual exemption)
– Staking, mining, and airdrops taxed as income under Income Tax + USC + PRSI (can exceed 40%)
– Crypto-to-crypto is a taxable disposal |
CGT & income tax self-assessed (Revenue Online Service) |
| Italy |
– CGT at 33% on gains >€2,000/year
– Euro-denominated stablecoins: 26%
– 18% substitute tax on unrealised gains at Jan 2026 valuation |
Annual tax return (Modello Redditi/730) |
| Latvia |
– Capital gains taxed as personal income
at 20% income tax rate applies
– Staking/mining treated as income |
Annual income tax return (Electronic Declaration System) |
| Liechtenstein |
– Progressive income tax on all crypto gains and income
– Crypto as private assets generally taxed similarly to securities |
Annual tax return (Steuerkommission) |
| Lithuania |
– CGT at 15% (rising to 20% above a high-income threshold);
– Staking/mining/airdrops taxed as income |
Annual income tax return (i.MAS portal) |
| Luxembourg |
– Short-term (<6 months): taxed as speculative income at progressive rates (up to ~42%)
– Long-term (>6 months): 0% (tax-exempt private gain)
– Staking income taxed progressively |
Annual income tax return (MyGuichet portal) |
| Malta |
– Individual long-term investors: 0% CGT
– Frequent/professional traders: income tax up to 35%
– Staking/mining: income tax |
Self-assessment via CFR Services Online |
| Netherlands |
– No CGT on disposal
– Box 3 wealth tax applies (~2.2% of total crypto value annually)
– Calculated on 1 January portfolio value each year |
Annual income tax return (MijnBelastingdienst portal) |
| Norway |
– CGT at 22% on all disposals (no long-term exemption)
– Staking/mining/airdrops taxed as income at standard income tax rates
– Wealth tax applies to holdings above NOK 1.7M threshold |
Annual pre-filled tax return (Skatteetaten.no portal) |
| Poland |
– Flat 19% on all crypto gains
– Staking/mining/airdrops taxed as income at the same 19% flat rate |
Annual tax return (e-Urząd Skarbowy portal) |
| Portugal |
– Short-term (<12 months): 28% flat CGT
– Long-term (>12 months): 0%
– Staking/mining: taxed as self-employment income at progressive rates (up to 53%) |
Annual income tax return (Portal das Finanças) |
| Romania |
– Flat 10% income tax on crypto gains
– Taxable above a small exemption threshold |
Annual income tax return (SPV portal) |
| Slovakia |
– Short-term (<1 year): 19% or 25% income tax
– Long-term (>1 year): 7% flat rate
Staking/mining taxed as income |
Annual income tax return (FS portal) |
| Slovenia |
– CGT at 25% on all disposals from Jan 2026 (previously 0%)
– Crypto-to-crypto is NOT taxable |
Annual tax return (eDavki portal) |
| Spain |
– Savings income CGT: 19% (≤€6k), 21% (€6k–€50k), 23% (€50k–€200k), 28% (>€200k)
– Staking/mining: ordinary income up to 47%
– Modelo 721 mandatory for foreign holdings >€50,000 |
Annual income tax return (Agencia Tributaria AEAT portal)
Modelo 721 for foreign crypto holdings |
| Sweden |
– Flat 30% CGT on disposals
– Staking/mining taxed as earned income at 32–52% progressive rates |
Annual pre-filled tax return (Mina sidor portal) |
