Crypto Mining in France: Complete 2026 Guide
🇫🇷 Legal & RegulatedCan You mine in France?
France\'s broad cryptocurrency status is Legal & Regulated. The country is regulated by AMF, ACPR. Legal under PACTE Law. Flat 30% Prélèvement Forfaitaire Unique on gains.
Within that broad framework, crypto mining is treated as follows: Mining rewards are almost universally taxed as ordinary income at fair market value at the moment of receipt. The receipt forms cost basis for any future disposal, which may then trigger additional capital gains tax.
How Crypto Mining is Taxed in France
Tax rates in France for crypto activity range 30%, applied as Flat 30% tax on crypto gains. For crypto mining specifically:
- At receipt of rewards or proceeds: typically ordinary income at fair market value (where applicable).
- At subsequent disposal: the disposal triggers capital gains tax based on the country's standard framework.
- Reporting authority: AMF, ACPR.
Full details on France\'s general crypto tax rules — including filing forms, deadlines, and exemptions — are in our dedicated France crypto tax guide.
Key Things to Know
- Energy intensive — many jurisdictions impose moratoria or higher electricity rates on industrial mining.
- Commercial-scale mining is typically treated as business income; hobby mining may be other/miscellaneous income.
- Equipment, electricity, cooling, and facility costs are usually deductible for commercial miners.
- A handful of countries explicitly ban mining (China since 2021; certain provinces in Kazakhstan, Kyrgyzstan periodically).
Frequently Asked Questions
Is Bitcoin mining legal in France?
This depends on France's general crypto framework. Legal under PACTE Law. Flat 30% Prélèvement Forfaitaire Unique on gains. For crypto mining specifically, Mining rewards are almost universally taxed as ordinary income at fair market value at the moment of receipt. The receipt forms cost basis for any future disposal, which may then trigger additional capital gains tax.
See our France regulation guide and France tax guide for the complete picture.
How is mining income taxed in France?
This depends on France's general crypto framework. Legal under PACTE Law. Flat 30% Prélèvement Forfaitaire Unique on gains. For crypto mining specifically, Mining rewards are almost universally taxed as ordinary income at fair market value at the moment of receipt. The receipt forms cost basis for any future disposal, which may then trigger additional capital gains tax.
See our France regulation guide and France tax guide for the complete picture.
Can I deduct electricity costs in France?
This depends on France's general crypto framework. Legal under PACTE Law. Flat 30% Prélèvement Forfaitaire Unique on gains. For crypto mining specifically, Mining rewards are almost universally taxed as ordinary income at fair market value at the moment of receipt. The receipt forms cost basis for any future disposal, which may then trigger additional capital gains tax.
See our France regulation guide and France tax guide for the complete picture.
Does France tax mining at receipt or sale?
This depends on France's general crypto framework. Legal under PACTE Law. Flat 30% Prélèvement Forfaitaire Unique on gains. For crypto mining specifically, Mining rewards are almost universally taxed as ordinary income at fair market value at the moment of receipt. The receipt forms cost basis for any future disposal, which may then trigger additional capital gains tax.
See our France regulation guide and France tax guide for the complete picture.