An explanation of Belgian tax on crypto staking rewards. When are they taxable, at what rate, and how does Cryptotax process them?
Staking is a popular way to generate passive income with crypto. But how is it taxed in Belgium? Since the capital gains tax was approved on 3 April 2026, you as a Belgian staker face two tax layers: the rewards you receive and the capital gain on your underlying tokens. In this article we explain how both work, which forms of staking exist, and what the impact is on your tax return.
🔍 How is staking taxed in Belgium?
The Belgian tax authority looks at staking at two moments. First when you receive rewards: these are taxed as movable (investment) income at 30%. Then when you sell your staked tokens or reward tokens: since 1 January 2026, the new capital gains tax of 10% applies above the annual exemption of €10.000. If the tax authority qualifies your activity as professional, both income streams are taxed together progressively up to 50%, on top of which come social contributions.
| Tax aspect | Tax | Rate |
|---|---|---|
| Staking rewards (receipt) | Movable (investment) income | 30% withholding tax on movable income |
| Capital gain on staked tokens (sale) | Capital gains tax | 10% above €10.000/year |
| Professional/intensive staking | Professional income | 25-50% + social contributions |
Crucial: there is no automatic withholding (tax at source) on crypto in Belgium. So you always have to declare your rewards yourself in your personal income tax, even if the exchange or staking platform withholds nothing.
📊 Types of staking and their tax treatment
Not every form of staking works the same way. Below we list the five most common variants, with their tax treatment and how Cryptotax detects them automatically.
| Type | How it works | Tax treatment | Cryptotax integration |
|---|---|---|---|
| Native staking (ETH 2.0, Beacon chain) | Delegate directly to a validator | Rewards = 30% movable, exit = 10% capital gain | Beacon chain support |
| Liquid staking (Lido stETH, Coinbase cbETH) | Receive an LST token, rebasing or non-rebasing | Rewards = 30%, LST = capital gain on exit | Lido, Coinbase staking, Swell |
| Exchange staking (Kraken, Bitvavo) | The platform stakes for you | Rewards = 30% (the exchange may withhold tax at source) | Kraken, Bitvavo |
| DeFi staking (Aave aTokens, stkAAVE) | Stake a governance token | Rewards + underlying capital gain | Aave integration |
| Restaking (EigenLayer AVS) | Reuse staked ETH for other services | Extra rewards = 30%, principal capital gain | EigenLayer |
💡 Liquid staking tokens: rebasing vs non-rebasing
The difference between rebasing and non-rebasing liquid staking tokens is enormously important for tax purposes, and many Belgian taxpayers underestimate it.
Rebasing tokens (stETH from Lido): your balance grows automatically every day. If you hold 10 stETH and Lido pays out 3,5% APR, you see a small bit of extra stETH appear in your wallet every day. For tax purposes this means daily mini-rewards arise, each taxable at 30% on the EUR value at the moment of receipt. Over a year that can be 365 taxable moments.
Non-rebasing tokens (wstETH, cbETH, rETH): your balance stays the same, but the exchange rate of the LST token relative to ETH rises. The realised gain only arises when you unwrap or sell the token: one taxable moment instead of hundreds.
For your Belgian tax return this has direct consequences: with rebasing, every daily income must be booked as movable (investment) income. Cryptotax handles both mechanisms automatically: we detect the rebase events and calculate the correct EUR value per day. You can find more details in our blog on how stETH works for your Belgian tax return.
🔢 Worked example
Let's make the two layers concrete with a realistic scenario.
Jan stakes 10 ETH via Lido at a rate of €3.400/ETH (total stake: €34.000). Over a year he earns 0,3 ETH in staking rewards. Later he sells 5 stETH at €3.800.
Layer 1 - reward income (movable):
- 0,3 ETH × €3.400 = €1.020 taxable as movable (investment) income
- 30% withholding tax on movable income = €306
Layer 2 - capital gain on sale (FIFO + step-up):
- Sale of 5 stETH at €3.800 = €19.000 proceeds
- Cost basis via FIFO: for pre-2026 ETH we use the step-up rule, the market value on 31/12/2025
- Suppose that market value was €3.500/ETH: capital gain = (€3.800 − €3.500) × 5 = €1.500
- Together with his other crypto gains, Jan stays below the €10.000 annual exemption → €0 capital gains tax
Total to pay: €306 on the rewards. If Jan did exceed €10.000 in capital gains, the bracket above that would be taxed at 10%.
📋 DVB criteria for staking (April 2026)
In mid-April 2026, the Advance Tax Rulings Office (DVB, also known as the "Ruling Commission") updated its crypto questionnaire. The threshold to be qualified as "speculative" became stricter: trading frequency, leverage, diversification and DeFi use are now explicitly weighed.
Good news: staking alone does not make you speculative. Anyone holding a few positions at Lido, Kraken or EigenLayer still falls under normal management (of private wealth) and therefore under the 10% regime. What counts as a speculative indicator according to DVB practice: intensive participation in large numbers of DeFi projects, combined with high trading frequency and the use of leverage. Read more about this on our page about professional classification.
Concrete advice: document your staking activity carefully, avoid hopping around hundreds of niche protocols purely for yield, and request an advance ruling if in doubt.
❓ FAQ: frequently asked questions
Is staking always taxed?
Yes. Both when you receive rewards (30% withholding tax on movable income) and when you sell the underlying or reward tokens (10% capital gains tax above €10.000/year).
Do I have to declare staking rewards if I don't sell them?
Yes. Rewards are taxable at the moment of receipt, not at the moment of sale. The EUR value on the day you receive the reward is the taxable basis.
How are liquid staking tokens taxed?
Rebasing tokens such as stETH produce daily balance increases, each a mini-reward taxable at 30%. Non-rebasing tokens such as wstETH and cbETH have one taxable moment: at unwrap or sale, as a capital gain.
Does staking count towards the DVB assessment?
Staking by itself does not make you speculative. Intensive DeFi activity (large numbers of projects, high trading frequency, leverage, according to DVB practice) does. The DVB weighs the overall picture, not one single activity.
What if my exchange already withholds tax at source on staking?
Some foreign platforms withhold tax at source themselves. In Belgium you still have a filing obligation, but you may be able to offset the foreign levy via the double taxation treaty. For concrete cases: consult a tax adviser.
✅ Try it today
Scan your wallets for free via Cryptotax: we detect staking rewards and liquid staking tokens automatically (Lido, Coinbase, EigenLayer, Swell, Aave, Kraken and more) and calculate your Belgian tax according to the new 2026 rules. Both the 30% on rewards and the 10% capital gains tax with step-up and FIFO are applied correctly.
Start your free scan or view the Lido integration in detail.
⚠️ Disclaimer: This article is purely informational and not individual tax advice. For concrete cases: consult a recognised Belgian tax adviser or request a ruling from the Advance Tax Rulings Office.
