France
30% flat tax (PFU) on crypto gains, covering both capital gains and social contributions. Crypto-to-crypto trades remain tax-free. Staking/mining at progressive rates up to 45%. Fines for unreported accounts.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
Progressive income tax (up to 45%)
Mining
Progressive income tax (BIC/BNC regime)
DeFi
30% on gains; income from yields may be progressive
NFTs
30% (flat tax applies)
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No holding period benefit; flat 30% on all gains
Regulation & Residency
Regulatory Body
AMF (Autorité des Marchés Financiers); DGFiP (tax authority)
Residency Requirement
Various options: Talent Passport, entrepreneur visa, EU freedom of movement
Reporting Requirements
Annual filing; must report all foreign crypto exchange accounts; fines up to €750/unreported account; DAC8 from 2026
Citizenship & Residency Path
Talent Passport visa; citizenship after 5 years residency
Notable Conditions
- →30% PFU (Prélèvement Forfaitaire Unique) includes social contributions
- →Crypto-to-crypto trades NOT taxable (only crypto-to-fiat or crypto-to-goods)
- →Mining/staking income: progressive rates up to 45%
- →Must report ALL accounts on foreign crypto exchanges
- →Fine of up to €750 per unreported foreign exchange account
- →EU member - MiCA and DAC8 compliance required
Living & Lifestyle
Cost of Living
High
Banking Access
Good
Quality of Life
Very High
Lifestyle Scores