France

Europe

Taxed under BNC as a self-employed professional on the progressive scale, with URSSAF social contributions — micro-BNC for simplicity or régime réel above the ceiling.

How it's classified

Bénéfices Non Commerciaux (BNC) — self-employed professional income, NOT the 30% flat tax on capital gains.

Tax rate

Progressive 0/11/30/41/45% on net BNC, after the micro-BNC 34% allowance or actual expenses (régime réel).

Social contributions

URSSAF contributions ~24–26% of turnover under micro, ~22% of net profit under réel.

Registration / regime

Micro-BNC (2042-C-PRO; turnover ceiling ~€77,700) or régime réel (2035, deduct real costs). URSSAF affiliation required.

Crypto payouts

USDC is BNC income at EUR value on receipt; France defers tax on crypto-to-crypto swaps until fiat conversion, but income on receipt still applies.

Sources

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

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