Crypto.com tax return Belgium 2026: exporting and declaring transactions

Last updated: 22 June 2026 · Reading time: 9 minutes

For many Belgians, Crypto.com is an all-in-one app: you buy and sell crypto, you pay with the Crypto.com Visa card, you earn rewards through Earn and Supercharger, and you receive CRO cashback on your card spending. On top of that, there is a separate Crypto.com Exchange with a real order book for crypto-to-crypto trading. It is precisely this versatility that makes the tax treatment trickier than with an ordinary broker: four tax categories are mixed together within the same app.

Since 1 January 2026, the treatment of crypto gains has been fixed in law. The capital gains tax on financial assets, approved on 3 April 2026 and published in the Belgian Official Gazette on 21 April 2026, regulates for the first time, explicitly, how crypto is taxed in Belgium: 10% capital gains tax on disposals, with an annual exemption of 10,000 EUR per person. There is no withholding at source, because a crypto platform cannot withhold tax. So you declare everything yourself through your tax return.

One thing to set straight right away: Cryptotax has no direct connection with Crypto.com. You import your Crypto.com activity via Custom CSV: you export a CSV from the app or the Exchange, upload it into Cryptotax and map the columns. In this guide we go over exactly what you need to declare, how each type is taxed, and how to import it correctly.

For a general overview, see our guide on the capital gains tax on crypto and on the 10,000 EUR exemption.

🎯 The short version (TL;DR)

• Trading, selling for fiat, in-app swaps (including crypto-to-crypto) and card spend: these are disposals. Capital gains taxed at 10% above the 10,000 EUR exemption per person per year.
• Earn, staking, Supercharger and CRO cashback/card rewards: taxable as income at the moment of receipt, at the market value at that time (movable income (roerende inkomsten) 30%, or miscellaneous income (diverse inkomsten) 33% in case of very active or speculative management). That same value immediately becomes your cost basis for a later sale, so you are not taxed twice. Note on card cashback: this may be a rebate (a price reduction on your own spending) rather than movable income. The position is not settled, so the safe route is to declare it conservatively as movable income.
• Cost basis and step-up: for everything you already held before 2026, the market value on 31 December 2025 becomes your cost basis (the so-called snapshot moment). Cryptotax calculates using the weighted average per asset. For purchases from 2026 onwards, several Belgian sources refer to FIFO matching, but the exact mandatory method is not yet fully settled.
• Central Point of Contact (CAP) registration: your Crypto.com account must be registered once with the Central Point of Contact (CAP) of the National Bank, no later than at or before filing your tax return, plus a mention in Box XIII (Vak XIII) section A.
• Import: via Custom CSV (export from Crypto.com, upload into Cryptotax, map the columns).

Rather not calculate by hand? Upload your Crypto.com export and calculate your tax automatically →

📊 Which Crypto.com activity is tax-relevant?

On Crypto.com, more taxable things happen than on a platform where you only buy and sell, because rewards and card spending flow in and out continuously. Specifically:

The two most deceptive cases are the in-app conversion and the card spend. A conversion from one coin to another within Crypto.com is, for tax purposes, a sale plus a purchase, just like on any other exchange. And paying with the Crypto.com card feels like simply spending, but it is a disposal of crypto: a capital gain or loss arises at the moment you pay.

Depositing fiat, withdrawing to your own external wallet and transfers between your Crypto.com app and the Crypto.com Exchange are not taxable events. They are, however, important for the continuity of your cost basis, so import them as well.

⚖️ How is each type taxed?

Rewards: movable income 30% (or miscellaneous 33%)

Earn, staking, Supercharger and cashback are all forms of income. They are taxable at the moment of receipt, at the value in euros at that time. For staking, Earn and Supercharger, movable income at 30% is the common position. Anyone who manages very actively (constantly reallocating in search of the highest yield) may fall under miscellaneous income (diverse inkomsten) at 33%. If you are unsure about your profile, read our guide on tax on staking and on miscellaneous income on crypto.

For CRO cashback, it is a bit more nuanced. Cashback on your own card spending can be argued as a rebate (a price reduction on what you spend yourself) rather than as a return on capital. The position is not currently settled. The safe route is therefore to declare cashback conservatively as movable income. Also keep in mind that, since 2026, CRO cashback requires an active CRO stake or a monthly subscription (0% by default, rising per tier).

The market value you declare at receipt immediately also becomes your cost basis for those coins, so that you are not taxed twice on a later sale.

Example (illustrative figures): in 2026 you receive CRO cashback worth 240 EUR in total, measured at the moments of receipt. Conservatively, you declare this as movable income: 240 × 30% = 72 EUR tax. That 240 EUR immediately becomes your cost basis for that CRO. If you later sell that CRO for 300 EUR, the capital gain is only 300 − 240 = 60 EUR. No double taxation, then.

Swaps and card spend: capital gains 10%

Every disposal (a sale for fiat, an in-app swap or a card payment) produces a capital gain or loss. You calculate this as the proceeds minus your weighted-average cost basis. Above the annual exemption of 10,000 EUR per person, the taxable portion is taxed at 10%. You will find more detail in our guide on the capital gains tax on crypto.

Example (illustrative figures): you held 1 ETH that you bought in 2023 for 1,200 EUR. On 31 December 2025, 1 ETH was worth 2,800 EUR (the snapshot moment, that is, the step-up rule). In 2026 you swap that ETH for SOL while ETH is worth 3,300 EUR. Your capital gain is then 3,300 − 2,800 = 500 EUR, because the step-up replaces your old purchase price of 1,200 EUR. If you stay below the 10,000 EUR exemption that year, you pay 0 EUR here. If you go above it, 10% on the taxable portion.

The step-up explained

For everything you already owned before 2026, the market value on 31 December 2025 becomes your cost basis (weighted average per asset). This way, the gain you built up before 2026 is not taxed. Only the increase in value from 1 January 2026 onwards falls under the 10% capital gains tax.

🏦 CAP registration of your Crypto.com account

In addition to the tax on your income and capital gains, there is a separate obligation that stands apart from what you earned: your Crypto.com account itself must be registered once with the Central Point of Contact (CAP) of the National Bank, because it is a foreign platform. You do this via cappcc.nbb.be, logging in with eID or itsme. The registration is linked to your tax return: do it no later than at or before filing your tax return. We deliberately avoid a hard date of 30 June, because the tax-on-web deadlines differ per year and per filing method. You only report the existence of the account, not balances.

Which entity and which country? Crypto.com operates through several Foris entities. Since 27 January 2025, Foris DAX MT Limited (Malta) has held a full MiCA licence from the Maltese regulator (MFSA), which was passported across the EEA shortly afterwards. But many existing EU users were historically served by other Foris entities. Because the entity you contract with may differ, you are better off not claiming a specific country with certainty: check in your own user agreement or in the app with which company and in which country your account is held, and use that country for your CAP registration and in Box XIII (Vak XIII).

Anyone who skips the registration risks the general administrative tax fine of 50 to 1,250 EUR per breach (rising on repeated breaches), plus an extension of the investigation period to 7 years for files involving foreign accounts. For the full step-by-step explanation, see our CAP declaration for crypto and the CAP and DAC8 checklist for foreign exchanges.

📑 Crypto.com in Box XIII (Vak XIII) of your tax return

In your annual personal income tax return, you confirm in Box XIII (Vak XIII), section A that you had a foreign account and you state the country. You do not fill in any amounts or balances, only the existence and the country. Your actual income and capital gains end up in other boxes, depending on the category (movable income, miscellaneous income, capital gains).

The country you fill in in Box XIII (Vak XIII) must match the entity with which your account was opened, and that is not automatically Malta. Refer to your own agreement for this. You will find help with filling it in in our guide declaring crypto via tax-on-web.

📤 Importing your transactions into Cryptotax

Cryptotax has no direct API connection with Crypto.com, and Crypto.com is not a selectable exchange in the list. The import therefore goes via Custom CSV, in two steps.

Step 1: export your transactions from Crypto.com

1. Crypto.com App: open the Accounts page, tap the History icon at the top right, tap Export (top right), choose "Crypto Wallet" and set a start and end date (inclusive). Then tap "Export to CSV". Per report you can export a maximum of 3 years, and the download stays valid for 30 days.
2. Crypto.com Exchange (this is a separate platform): go to Orders > Transactions, choose the right tab, apply filters if needed and click the Export button at the top right to download the CSV.

Menu paths at Crypto.com change regularly. If you cannot find a button, consult the Crypto.com Help Center for the current export steps.

Step 2: upload the CSV file into Cryptotax

1. Log in to cryptotax.be and go to Data sources.
2. Choose Custom CSV import and upload your file.
3. Map the columns (date, type, asset, quantity, value, fee). You will find help with this in our explanation on mapping CSV columns.

Tip: if you use both the App and the Exchange, export both histories. Also export the years before 2026, so that the step-up basis and the continuity of your weighted average are correct. More general guidance is in our guide on importing transactions.

⚠️ The mistakes we see most often

• Forgetting card spend as a disposal. Paying with the Crypto.com Visa card is a sale of crypto with a capital gain, not "just spending".
• Not declaring in-app conversions. Every crypto-to-crypto conversion is a taxable disposal (sale plus purchase).
• Taxing CRO cashback and Earn twice or not at all. Rewards are income at receipt and become your cost basis. Do not forget that basis on a later sale. For card cashback: conservatively as movable income, with the rebate nuance in the back of your mind.
• Skipping the CAP registration or filling in the wrong country because people assume Crypto.com is automatically "in the EU or Malta". And importing only the years from 2026 onwards, which means the step-up basis and the continuity of your weighted average are missing.

❓ FAQ: frequently asked questions

Does Cryptotax have a direct Crypto.com connection?
No. The import goes via Custom CSV: you export your transactions from Crypto.com, upload the file and map the columns.

Is CRO cashback taxable?
Conservatively yes, as income at the moment of receipt (movable 30%, or miscellaneous 33% in case of very active management), and that value becomes your cost basis. Note: card cashback may be a non-taxable rebate on your own spending. The position is not settled, so declaring it conservatively is the safe route.

Is paying with the Crypto.com card taxable?
Yes. It is a disposal of crypto, with a capital gain that falls under the 10% above the exemption.

Do I have to register my Crypto.com account with the CAP?
Yes, once, no later than at or before filing your tax return, plus Box XIII (Vak XIII) section A. The country you fill in is the country of the entity with which your account was opened (check your agreement, not automatically Malta).

🔮 What changes with DAC8?

From 1 January 2026, crypto platforms collect data about their Belgian customers under DAC8, the European directive for the automatic exchange of crypto information. The first reporting period is calendar year 2026. Platforms report this data for the first time in 2027 to the Belgian tax authority (FPS Finance), with a reporting deadline of 30 June 2027. After that comes the automatic exchange between EU member states. Crypto.com falls under this as well.

So the tax authority will soon have visibility into your Crypto.com activity. Anyone who gets their tax return correctly in order today avoids a targeted audit tomorrow due to a mismatch. Read more about what DAC8 means.

🧾 Summary

Remember the three actions: declare your rewards as income, calculate your disposals using the weighted average and the step-up, and do your CAP registration plus Box XIII (Vak XIII). Always import via Custom CSV and include the years before 2026 for the step-up.

✅ Try Cryptotax

Cryptotax automates the entire calculation. You upload your Crypto.com CSV (and optionally your wallet addresses or CSVs from other exchanges), and the system calculates your capital gains (with weighted average and step-up), your movable and miscellaneous income and your 10,000 EUR exemption. The report is directly usable for your tax-on-web return.

Try Cryptotax for free and take the first step toward a worry-free tax return.

Sources: Law of 6 April 2026 introducing a tax on capital gains on financial assets (Belgian Official Gazette 21 April 2026) · CAP portal, National Bank of Belgium · FPS Finance, foreign accounts · Crypto.com Help Center (CSV export App and Exchange) · MFSA / Crypto.com (MiCA licence Foris DAX MT Limited, 27 January 2025) · DAC8 directive.

⚠️ Disclaimer: This article is purely informative and not individual tax advice. For specific cases, it is best to consult a recognised Belgian tax adviser or request a ruling from the Office for Advance Tax Rulings (Dienst Voorafgaande Beslissingen).