Taux d’imposition des plus-values sur la cryptographie dans plus de 50 pays. Mis à jour pour 2026. Il ne s'agit pas de conseils financiers ou juridiques : consultez un fiscaliste.
| Pays | CGT court terme | CGT longue durée | Loi spécifique à la cryptographie | Notation |
|---|
| Événement | Imposable? | Remarques |
|---|---|---|
| Vendre de la crypto contre du fiat | Oui | La CGT dans la plupart des pays |
| Échange de crypto à crypto | Oui (la plupart) | Traité comme une élimination aux États-Unis, au Royaume-Uni et en Allemagne |
| Acheter de la crypto avec fiat | Non | Pas un événement imposable |
| Détenir des cryptomonnaies | Non | Gains latents non imposés |
| Récompenses de mise | Généralement | Impôt sur le revenu à réception aux États-Unis/Royaume-Uni |
| Airdrop reçu | Généralement | Revenu à la juste valeur marchande |
| Vente NFT | Oui | CGT sur la base du gain supérieur au coût |
| Agriculture de rendement DeFi | Complexe | Varie selon la juridiction |
| Cadeau crypto reçu | Non (généralement) | Le bénéficiaire prend en compte le coût du donateur |
| Don de crypto | Déductible d'impôt | Déduction à la juste valeur marchande (États-Unis) |
Which countries have 0% crypto capital gains tax?
UAE, Singapore, El Salvador and Panama charge no personal capital gains tax on crypto at all. Germany and the Czech Republic drop to 0% once you've held a coin past 1 year (Germany) or 3 years (Czech Republic). Portugal is 0% on gains held over 365 days but taxes short-term sales at 28%. Switzerland and Belgium exempt private, non-professional trading.
Is trading one crypto for another (crypto-to-crypto) taxable?
In most major jurisdictions — the US, UK and Germany among them — swapping one coin for another is treated as a disposal, so it's a taxable event even though you never touched fiat. Only buying crypto with fiat, and simply holding it, are universally non-taxable.
Does holding crypto longer reduce the tax rate?
In several countries, yes. Germany and the Czech Republic drop to 0% after a 1-year and 3-year holding period respectively. Portugal and Turkey also tax long-term holdings at 0%, while short-term sales in the same country are taxed at normal rates. The US and most others give a lower long-term rate rather than a full exemption.
Is this crypto tax table financial or legal advice?
No. Tax law changes frequently and depends on your residency, holding period and total income — this table is a starting reference, not a filing. Always confirm current rules with a local tax professional or your country's tax authority.