France Crypto & Forex Tax 2026: PFU Raised to 31.4%, DAC8 Reporting
France raises the PFU flat tax to 31.4% in 2026, combining 12.8% income tax and 18.6% social levies. Crypto disposals follow regime 150 VH bis, and DAC8 reporting starts 1 January 2026.
The PFU Flat Tax Raised to 31.4%
The PFU rises to 31.4% in 2026: 12.8% income tax plus 18.6% social levies. Taxpayers can opt for the progressive income scale instead. Stocks and dividends face the same PFU.
- 31.4% = 12.8% income tax + 18.6% social levies.
- Option for the progressive scale.
- Stocks and dividends use the same PFU.
Crypto Regime 150 VH Bis and the EUR 305 Threshold
Crypto disposals are taxed under regime 150 VH bis. A EUR 305 small-trades disposal threshold applies to minor disposals.
What Changed in 2026
- PFU raised to 31.4% in 2026.
- DAC8 crypto reporting applies from 1 January 2026.
- Online filing on 2042/2042-C runs May to June 2026.
DAC8 Reporting and Filing May to June 2026
DAC8 reporting starts 1 January 2026. French residents file online in May to June 2026 using forms 2042/2042-C.
FAQ
What is the PFU rate in France in 2026?
31.4%, made up of 12.8% income tax and 18.6% social levies.
What is regime 150 VH bis?
The French regime for taxing crypto disposals.
What is the EUR 305 threshold?
A small-trades disposal threshold of EUR 305.
Does DAC8 apply in France?
Yes. DAC8 reporting applies from 1 January 2026.
When is the French filing deadline?
May to June 2026, online on forms 2042/2042-C.
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