France has established comprehensive cryptocurrency tax regulations. Digital assets are generally treated as movable property, and transactions are subject to capital gains tax. The French tax administration (DGFiP) requires detailed reporting of crypto activities, including trading, mining, and staking rewards.

Capital gains from cryptocurrency sales are subject to a flat tax rate of 30% (including social contributions). Professional traders are taxed under the progressive income tax scale. Losses can be offset against gains within the same tax year, with specific rules for carry-forward provisions.