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

The main crypto tax rules for private investors in Luxembourg, in plain language, with the official sources.

Checked November 2026Information, not tax advice

6 months

held longer: gains are tax-free

€500

net short-term gain per year: below this, no tax

0–42%

your income tax rate on short-term gains

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The rules

The rules in Luxembourg in short

Checked November 2026
What is taxed
Selling crypto for money, swapping it for another crypto and paying with it, when you held the coins 6 months or less.
Rate
Your normal progressive income tax rate (0–42%, plus the 7–9% solidarity surcharge) on the year's net speculative gain, once it reaches €500.
Not taxed
Coins held longer than 6 months (private investors). A net speculative gain below €500 a year. Moving coins between your own wallets.
Holding period
6 months. Cost = weighted average purchase price per coin. If you can't show which coins you sold, the newest count first. Losses only offset speculative gains of the same year.
Where to declare
Modèle 100 (income tax return), under "revenus nets divers" (bénéfice de spéculation), with a list of your sales.
Key dates
Calendar year. Return by 31 December of the following year (2026 income: 31 December 2027).

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FAQ

Questions people ask

What is taxed on crypto in Luxembourg?

Selling crypto for money, swapping it for another crypto and paying with it, when you held the coins 6 months or less.

How much tax do you pay on crypto in Luxembourg?

Your normal progressive income tax rate (0–42%, plus the 7–9% solidarity surcharge) on the year's net speculative gain, once it reaches €500.

What is not taxed?

Coins held longer than 6 months (private investors). A net speculative gain below €500 a year. Moving coins between your own wallets.

Does it matter how long you hold your crypto?

6 months. Cost = weighted average purchase price per coin. If you can't show which coins you sold, the newest count first. Losses only offset speculative gains of the same year.

Where do you declare crypto?

Modèle 100 (income tax return), under "revenus nets divers" (bénéfice de spéculation), with a list of your sales.

When do you declare?

Calendar year. Return by 31 December of the following year (2026 income: 31 December 2027).

Check it yourself

Official sources

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Information, not tax advice. Rules change; check your return with your tax authority or an accountant. All sources & methods