Losses lower your net gain
The 10% tax applies to your net gain: the gains of a calendar year minus the losses of that same year. A loss on one coin reduces the gain on another.
According to the circular, losses on crypto also count against gains on your other financial assets in the same year, such as shares and funds. In the tax overview you can type your result on shares, ETFs and funds, so a loss there lowers the estimate too.
Within the same year
Gains and losses are netted per calendar year. The Compass-Alpha estimate does not carry a net loss over to the next year.
Coins held before 2026
For coins you already held on 31 December 2025, a loss only counts from their value on that date. A higher original purchase price can bring a gain down to zero, but it does not create an extra loss.
Where you stand this year
Because only gains and losses of the same year are netted, the date of a sale decides the year it counts in. The tax estimate shows the gains and losses you realised so far this year and the room left in your exemption.