Crypto taxes in Belgium: how capital gains, staking and airdrops are taxed

✅ Update: The capital gains tax law was approved on 3 April 2026 by the Chamber of Representatives. The 10% tax on crypto capital gains applies retroactively from 1 January 2026. Read our capital gains tax guide →

Cryptocurrency grows more popular in Belgium year after year. But as soon as you start trading, staking or receiving new tokens, the question arises: how is that income taxed?

Not every form of crypto income is treated the same way by the tax authority. In this article we explain the three main types of income (capital gains, staking and airdrops) and tell you what changes in 2026.

1. Capital gains on crypto: profit on disposal

When you buy crypto and later sell it at a profit, we speak of a capital gain.

• Example: you buy 1 ETH for €1,500. A year later you sell that same ETH for €2,200. You have a capital gain of €700.
• Tax? That depends on your profile:
  • Prudent investor (long term, no speculation) → through 2025 usually tax free; from 1 January 2026: 10% capital gains tax on gains above €10,000/year (see the 2026 guide).
  • Speculative trading (day trading, many transactions, high risk) → taxed as miscellaneous income (diverse inkomsten) at 33%.
  • Professional (trading as a self-employed activity) → progressive personal income tax (up to 50%).

👉 Important: keep good records of your transactions and document your strategy.

📚 Want to know more about how we calculate your capital gains? Read our article on the FIFO method in crypto.

2. Income from staking

Staking means that you lock up your crypto to help secure the network and receive rewards in return.

• Example: you put 10 ETH into staking and receive 0.5 ETH per year as a reward.
• Tax treatment in Belgium: staking is seen as periodic income.
  • Tax rate: usually 30% withholding tax on movable income (roerende voorheffing) or 33% miscellaneous income (diverse inkomsten), depending on the classification.
  • Important: this applies at the moment you receive the reward (so not only when you sell).

3. Income from airdrops

Airdrops are free tokens that you receive from a project, often for marketing reasons or as a loyalty reward.

• Example: you receive 200 new tokens from a DeFi project because you used their protocol.
• Tax?
  • Usually treated as a taxable benefit.
  • May fall under miscellaneous income (diverse inkomsten) or even professional income, depending on your situation.
  • Here too: the value at the moment of receipt is taxable, regardless of whether you later make a profit or a loss.

4. New capital gains tax from 2026

The Belgian Chamber voted on 3 April 2026 for a 10% capital gains tax on crypto, applying retroactively from 1 January 2026. This means that the prudent investor too will from now on be taxed when selling at a profit.

In concrete terms:

• 10% rate on realized gains, with a €10,000 annual exemption.
• The step-up rule protects gains from before 2026: market value on 31/12/2025 = your new tax cost basis. Document your portfolio on that reference date, because without proof the step-up lapses. Read more about the step-up rule →
• FIFO becomes mandatory for post-2026 acquisitions; pre-2026 holdings follow the weighted average.
• Losses can only be offset within the same category and the same year, with no carry-over to the following year (more on offsetting losses).
• DAC8 comes on top of this: from 2026 all EU exchanges report automatically to FPS Finance (DAC8 guide).

At Cryptotax we are ready for this:

• We automatically take a snapshot of your portfolio on 31/12/2025.
• That way we can calculate exactly which gains are still exempt (through 2025) and which fall under the new capital gains tax from 2026.

👉 Thanks to that dividing line you can report correctly without doing any manual calculations. For a thorough explanation with worked examples, see our complete guide to the capital gains tax on crypto in 2026.

5. Summary: comparison table

6. FAQ: frequently asked questions

Do I always have to pay tax on staking?
Yes, in Belgium staking is regarded as a taxable periodic yield. You pay tax on the value of the reward at the moment of receipt.

Are airdrops always taxable?
In almost all cases yes: they are seen as a benefit that you receive. Only the context (hobby vs. profession) can affect the rate.

How are capital gains on crypto calculated?
This is done according to the FIFO method (First In, First Out). You can read more in our FIFO article.

What changes in 2026?
From 2026 a 10% capital gains tax applies to crypto gains above €10,000 per year. Thanks to our 31/12/2025 snapshot you do not have to figure out yourself what the "fair market value" of your portfolio was.

Conclusion

Not every euro you earn with crypto is taxed the same way. Capital gains, staking and airdrops each have their own rules, and from 2026 the landscape becomes even stricter. By documenting your transactions correctly and choosing the right category, you avoid unpleasant surprises at tax filing time.