Crypto tax in Belgium (2026): rules, rate and deadlines

What is taxed

From 1 January 2026: selling crypto for euros, swapping it for another crypto and paying with it. Staking rewards and interest are usually treated as movable income, but the tax authority has not confirmed this yet.

Rate

10% on net gains above the yearly allowance. Very active, speculative trading can be taxed at 33%. Staking income is usually taxed at 30% as movable income; this is not settled yet.

Not taxed

The first €10,000 of net gains per year (shared with your other financial assets; up to €1,000 unused carries over, to €15,000 at most), gains made before 2026, and simply holding.

Holding period

No minimum. Coins bought before 2026 count from their value on 31 December 2025. For sales until the end of 2030 you can ask to use your original purchase price instead: the average purchase price of the coins you held on 31 December 2025, if you can prove it. Oldest coins are sold first (FIFO), per exchange or account. Airdropped coins have no purchase price: the whole sale price is gain.

Where to declare

Your personal income tax return, filed the year after.

Key dates

Reference value: 31 December 2025. 2026 gains go on the return filed in 2027. From 2027, exchanges report your transactions to the tax office (DAC8).

Short answers on crypto tax in Belgium, each checked against the official texts.

• The €10,000 exemption on crypto gains in BelgiumSince 2026 the first €10,000 of net gains a year is tax-free. How the exemption works, how unused room carries over, and why it is shared with your shares and funds.
• 31 December 2025: the starting value for your crypto in BelgiumGains made before 2026 stay tax-free. For coins you already held, the value on 31 December 2025 is the starting point, unless your purchase price was higher. How that works until 2030.
• What counts as a sale: swaps, payments and transfersIn Belgium you pay tax when you sell, swap or pay with crypto, not while you hold it. Moving coins between your own wallets is not a sale. How each kind of move is treated.
• Crypto losses in Belgium: what you can offsetA loss on one coin lowers the tax on gains made in the same year, also gains on shares or funds. What counts as a loss, and what does not.
• Normal management or speculation: when 33% appliesMost private investors pay 10% above the exemption. Very speculative trading can be taxed at 33% instead. The factors the tax office looks at, according to the official circular.
• Staking rewards and interest in BelgiumStaking rewards and interest on lent crypto are treated as movable income. What the official texts say, what they leave open, and how the estimate handles it.
• DAC8: crypto exchanges report to the tax officeSince 1 January 2026 crypto exchanges in the EU collect data on their users' transactions. The first reports reach the tax authorities by 30 September 2027. What is shared and what it means for you.

Step by step: how to download your history from each exchange the tax overview reads.

• Bitvavo
• Kraken
• Coinbase
• Binance
• Revolut
• Bybit
• Crypto.com
• Bitpanda
• OKX

• Belgisch Staatsblad · Wet van 6 april 2026 tot invoering van een belasting op meerwaarden op financiële activa (BS 21.04.2026)The law itself: 10% on net gains, the €10,000 yearly allowance and carry-over, the 31 December 2025 reference value, and crypto-assets as financial assets.
• De Kamer · Wetsontwerp DOC 56 1244/001, met memorie van toelichtingThe bill with its explanatory memorandum, which explains how the rules are meant to work, including the higher purchase price until 2030.
• FOD Financiën (Fisconetplus) · Circulaire 2026/C/74 over de belasting op meerwaarden op financiële activa in de personenbelasting (22.07.2026)The tax office's circular on the new tax: crypto swaps and payments count as sales, the €10,000 exemption and carry-over, FIFO per account, the 31 December 2025 value or the average purchase price, losses within the year, airdrops, and the factors for speculation (33%).