Filing tips 2026

How to declare crypto in Belgium

From gathering your data to filling in Tax-on-Web. Follow these six steps and your crypto tax return is in order.

Free scan of your transactions. Report from €49.

The capital gains tax law was approved by the Chamber of Representatives on 3 April 2026 and applies retroactively from 1 January 2026. Cryptotax is fully aligned with the new legislation.

What do you need for your tax return?

Make sure you have these four things ready before you open Tax-on-Web.

Transaction overview

Export your transactions from every exchange and wallet. All buys, sells, swaps, staking rewards and transfers.

FIFO calculation

Your capital gain per transaction, calculated in euros using the FIFO method. This is the amount you declare.

CAP details

A list of your foreign exchange accounts (name, country, account number) for the notification to the National Bank.

Supporting documents

Keep your exchange exports, wallet exports and calculation reports for at least 7 years as evidence for your tax return.

Your crypto tax return in 6 steps

Follow this step-by-step plan and your crypto tax return is complete.

1

Gather your data

Bring together all your crypto activity: exchange transactions, wallet addresses and CSV files where needed. Think of every platform you have ever traded on.

2

Classify your transactions

Not every transaction is the same. Sells and swaps are taxable, transfers between your own wallets are not. Staking rewards and airdrops fall under a separate regime.

Taxable

Sells, swaps, spending

Not taxable

Transfers, buys, hodl

Read more about which transactions are taxable →

3

Calculate your capital gain (FIFO)

Belgium uses the FIFO method: on every sale, the oldest purchase price is taken as the cost basis. The difference is your capital gain. All amounts must be in euros, using the historical exchange rate at the time of the transaction.

Example: you bought 1 ETH for €2,000 in 2023 and sell it for €3,500 in 2026.

Capital gain: €3,500 − €2,000 = €1,500

More about FIFO in Cryptotax →Common FIFO mistakes →

4

Review your report

Check your calculation report before you submit your tax return. Verify that all transactions are included, that the classifications are correct, and that the total capital gain is plausible.

  • Are any exchanges or wallets missing?
  • Are transfers correctly marked as non-taxable?
  • Is the total capital gain amount correct?

View a sample report →

5

Fill in Tax-on-Web

Sign in to MyMinfin / Tax-on-Web and enter your crypto capital gains under the correct codes. The Cryptotax report shows exactly which amounts go where.

Key codes:

  • Capital gain from normal management → new capital gains tax section
  • Miscellaneous income (speculative) → box XV, code 1440/2440
  • Income from movable property (staking) → box VII

Full Tax-on-Web code mapping →

6

Keep your supporting documents

The Belgian tax authorities can go back up to 7 years. Keep your exchange exports, wallet logs, FIFO calculations and the Cryptotax report as evidence for your tax return.

  • CSV/API exports from exchanges
  • Calculation report (FIFO capital gains per transaction)
  • CAP notification confirmation

Common scenarios

Your situation determines what you need to declare. Below are the most common cases.

Exchanges (Kraken, Binance, ...)

Buying and selling through an exchange. Every sale or crypto-to-crypto swap is a taxable event. Foreign accounts must be reported to the CAP.

CAP filing explained →

Wallets (Ethereum, Base, Arbitrum, Solana)

On-chain activity such as DEX swaps (Uniswap), NFT sales and token approvals. Transfers between your own wallets are not taxable.

Ethereum integration →

Staking & rewards

Staking rewards are income from movable property (30% tax). They are taxed at the moment of receipt, at the market value in euros at that time.

Staking tax explained →

DeFi (lending, yield, LP)

Earnings from lending, yield farming and liquidity pools are generally income from movable property. Token swaps in DeFi protocols are likewise taxable events.

DeFi tax explained →

CAP notification

Mandatory for anyone holding crypto on a foreign platform. Report your accounts to the Central Point of Contact (CAP) of the National Bank, by 30 June at the latest.

CAP guide for Kraken →

DAC8 reporting

European directive that requires crypto service providers to report transaction data. Check that your data is correct, because the tax authorities receive it too.

More about DAC8 →

Cryptotax does the heavy lifting

From import to report in three steps. Less manual work, fewer mistakes.

1

Import

Connect your exchanges via API or add your wallet addresses. Cryptotax retrieves your full transaction history, read-only and encrypted.

2

Calculate

Automatic FIFO calculation in euros, using historical exchange rates. Swaps, staking, DeFi and transfers are classified automatically.

3

Report

Receive a tax report with your capital gains, taxable amount and Tax-on-Web codes. Share it with your accountant or use it yourself.

Free account
No credit card required
Read-only API
AES-256 encryption

Ready to prepare your crypto tax return?

Import your transactions and receive a report you can use directly for Tax-on-Web. Start for free, no credit card required.

Frequently asked questions about declaring crypto

You declare crypto capital gains in your annual tax return via Tax-on-Web, usually between May and June. Foreign exchange accounts must also be reported to the CAP of the National Bank, by 30 June at the latest.
You need: an overview of all buys, sells and swaps with date and amount in euros, your FIFO calculation of capital gains, a list of foreign exchange accounts (for CAP), and any staking and DeFi earnings.
Belgium uses the FIFO method (First In, First Out). On every sale or swap, the oldest purchase price is taken as the cost basis. The difference between the sale price and the purchase price (in euros) is your capital gain. The first €10,000 per year is exempt. More about FIFO calculation →
If you hold crypto on a foreign platform (such as Kraken, Binance or Coinbase), you must report this to the Central Point of Contact (CAP) of the National Bank of Belgium. This applies even if you no longer actively use the account.
Yes. Cryptotax imports your transactions from exchanges and wallets, applies FIFO in euros, and generates a tax report. Your accountant can take it over directly, or you can use the amounts yourself in Tax-on-Web. Try Cryptotax for free →
Yes. Staking rewards are treated as income from movable property (30% tax). Airdrops are valued at the moment of receipt and may be taxed as miscellaneous or movable income, depending on the context. More about staking tax →

Important disclaimer

This is not tax advice. Cryptotax calculates based on general assumptions and public information. Always consult your accountant or tax advisor for a definitive interpretation of your specific situation.

Also read how the FPS Finance crypto procedure works in practice.

Official sources: NBB Central Point of ContactFPS Finance