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● UPDATED 18 MAY 6 FORMULAIRE 2086, CERFA 3916-BIS, PFU 30%

Best crypto tax software in France.

French crypto filers need Formulaire 2086 (capital gains), Cerfa 3916-bis (foreign accounts), and a working understanding of the 30% PFU flat tax under Article 150 VH bis. The right software auto-calculates per-disposal gains, tracks the €305 annual exemption, and exports both forms ready for Impôts.gouv.fr.

Jump to ranking → Read the France tax primer →
§ 00 WHY FRANCE IS HARD

What makes crypto tax filing tricky in France.

France treats crypto disposals under a unique two-track system that trips up most US-built tax software. Occasional retail investors pay 30% flat (12.8% income tax + 17.2% social contributions) under the Prélèvement Forfaitaire Unique on each disposal — but the gain is calculated against a portfolio-wide weighted-average cost basis, not per-coin FIFO. The first €305 of annual gains is exempt, and crypto-to-stablecoin swaps were ruled non-taxable in 2022 (only crypto-to-fiat and crypto-to-different-crypto trigger). Professional traders fall outside the PFU and pay progressive income tax up to 45% plus social charges. On top of the gain calculation, any crypto held on a non-French platform requires a separate Cerfa 3916-bis foreign-account declaration — and the DGFiP penalty for under-declaration is €1,500 per missing account, even for zero-balance ones. Software that gets the cost-basis math right but skips the 3916-bis side is a partial solution.

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Reviewed by Stephan Kulik · Last updated: · How we rank
§ 01 BEST FOR FRANCE

Ranked for France filers.

01 Koinly 800+ exchanges, 100+ countries — the default for most filers 8.6 /10 Review → Try Koinly Free
02 Summ 1,500+ DeFi protocols — the on-chain tax engine (rebranded from Crypto Tax Calculator, October 2025) 8.3 /10 Review → Try Summ Free
03 CoinLedger Free import + preview — try before you buy 8.0 /10 Review → Try CoinLedger Free
04 CoinTracker TurboTax + H&R Block integration — the default for US filers 7.9 /10 Review → Try CoinTracker Free
05 CoinTracking Power-user tracker — 12 cost-basis methods, 25+ countries 7.5 /10 Review → Try CoinTracking Free
06 Blockpit Glassnode-backed EU specialist — strongest German + Austrian filing 7.5 /10 Review → Try Blockpit Free
§ 02 FAQ

France crypto tax questions.

What crypto tax forms do French filers need? +
French crypto investors file Formulaire 2086 (gains on digital assets) attached to their main income return (Déclaration 2042), plus Cerfa 3916-bis for any crypto account held on a non-French platform. Koinly and Summ both export 2086-ready calculations using the required weighted-average cost basis.
How is crypto taxed in France? +
Occasional investors pay a 30% flat rate (Prélèvement Forfaitaire Unique) on gains: 12.8% income tax plus 17.2% social contributions. The first €305 of annual gains is exempt. Professional traders fall outside the PFU and pay progressive income tax up to 45% plus social charges. Stablecoin swaps are not taxable; only crypto-to-fiat (and crypto-to-different-crypto) realizes the gain.
Do I have to declare foreign crypto accounts in France? +
Yes — Cerfa 3916-bis declaration is mandatory for every crypto account held on a non-French platform (Coinbase, Kraken, Binance, Ledger Live with linked exchange accounts, etc.), regardless of balance. Penalties are €1,500 per missing declaration, scaling to €10,000 if the account is in a non-cooperative jurisdiction.
When are French crypto taxes due? +
Déclaration des revenus deadlines vary by département: typically late May to early June for online filing. Formulaire 2086 attaches to your main return; Cerfa 3916-bis is filed alongside. Paper returns are due earlier (mid-May).
Which crypto tax software is best for French filers? +
Koinly and Summ both implement the French weighted-average cost basis method correctly and export Formulaire 2086 directly. Waltio is a French-built specialist with strong Cerfa 3916-bis support but smaller exchange coverage. Avoid US-only tools (CoinLedger, ZenLedger) — they default to FIFO/HIFO and don't generate French forms.
§ 03 REGULATORY LADDER

The France rules that drive software choice.

  1. Article 150 VH bis CGI — 30% PFU on occasional disposals

    Effective 2019

    Codifies the flat 30% tax (12.8% IR + 17.2% social) on crypto disposals by occasional investors. Gain is calculated using a portfolio-wide weighted-average cost basis, not FIFO. First €305 of annual gains is exempt.

    What this means for your software: Tax software must implement portfolio-wide weighted-average cost basis (most default to FIFO/HIFO). Koinly and Summ both support the French method natively; CoinTracker requires manual cost-basis switching.

  2. Cerfa 3916-bis — foreign account declaration

    Effective 2020

    Mandatory declaration of any crypto account held on a non-French platform (centralized exchanges, custodial wallets, lending platforms). One form per account, regardless of balance. €1,500 fine per missing declaration.

    What this means for your software: Look for software that can export a Cerfa 3916-bis-formatted account list, not just the 2086 gains form. Most US-built tools skip this entirely.

  3. Crypto-to-stablecoin non-taxable ruling

    Effective 2022

    French Council of State (Conseil d'État) confirmed that swaps from one crypto to another are taxable events EXCEPT swaps to stablecoins, which are deferral events. Only crypto-to-fiat realizes the gain.

    What this means for your software: Software must distinguish stablecoin swaps from regular crypto-to-crypto swaps for French filers. Default behavior in most tools is to treat all swaps as taxable; manual reclassification is often needed.

  4. Professional trader test (BIC/BNC)

    Effective 2019

    Filers whose crypto activity is habitual and main income source are reclassified as professional traders, taxed under BIC (commercial profits) or BNC (non-commercial) at progressive rates up to 45% plus social charges. No €305 exemption.

    What this means for your software: Most tax software defaults to occasional-investor treatment. Professional filers need BIC/BNC reporting; this typically requires a French accountant rather than software-only filing.

§ 04 RECENT EVENTS

What's changed for France crypto filers.

  1. DGFiP guidance clarifies DeFi staking treatment

    Updated administrative doctrine treats staking rewards as miscellaneous income at receipt (fair market value), then as capital gains on disposal — closing the ambiguity that had let some filers report only the disposal side.

    Source (opens in new tab)

  2. PSAN registration deadline tightens for foreign exchanges

    AMF began enforcing PSAN (Prestataire de Services sur Actifs Numériques) registration on foreign exchanges marketing to French residents. Coinbase and Kraken obtained PSAN; some smaller platforms exited the French market.

    Source (opens in new tab)

  3. Conseil d'État confirms stablecoin-swap deferral

    Top administrative court ruled that crypto-to-stablecoin swaps are not taxable disposals — they defer the gain until conversion to fiat. Major win for French traders rotating in and out of USDT/USDC.

    Source (opens in new tab)
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