France Crypto Tax Filing Deadlines 2026

French crypto tax has a calendar problem more than a complexity problem: the substantive rules (PFU 31.4%, the 150 VH bis method, the €305 exemption) are stable, but the filing window is short, zoned by département, and the penalties for missing the foreign-account declaration are independent of whether you owe tax. This guide is the 2026 calendar and what is due when.

TL;DR

• Online service opens: 9 April 2026.
• Zone 1 (dép. 01–19 + non-residents): 21 May 2026.
• Zone 2 (dép. 20–54): 28 May 2026.
• Zone 3 (dép. 55–974, 976): 4 June 2026.
• Paper return: 19 May 2026 (for those still entitled to paper).
• Forms: 2086 (gains) + 3916-bis (foreign accounts) inside the 2042 return; net result to 2042 C lines 3AN/3BN.

The 2026 calendar

The zone is set by your département of tax residence (the first digits of your postcode). Non-residents follow the Zone 1 date. These dates are published by the DGFiP on impots.gouv.fr and can be adjusted — confirm before filing, especially close to the deadline.

Which crypto forms are due

The crypto declaration is not a separate filing — it lives inside the annual income return (Form 2042):

Form 2086 is reached online at the annexes step ("Déclarations annexes"). The €305 exemption test is applied first: if total annual disposals ≤ €305, no 2086 computation is needed (see the France €305 exemption); above €305, every disposal is computed with the 150 VH bis method and the net flows to 2042 C.

3916-bis is independent: it is due for every foreign exchange account even if you sold nothing and even if total disposals were under €305 (see Cerfa 3916-bis).

What late filing actually costs

Two distinct exposures:

1. Late income-return filing: interest on late payment (intérêt de retard) plus a surcharge that escalates if the DGFiP issues a formal notice (mise en demeure) before you file.
2. Omitted 3916-bis: a separate €750-per-account penalty (€1,500 if the account balance exceeded €50,000 at any point), under article 1736 X CGI — applied regardless of whether any tax was due.

The practical rule: file on time even if you cannot pay immediately. Non-filing — especially missing 3916-bis — is penalised harder than late payment of a correctly declared amount, and DAC8 (effective 1 January 2026) makes an omitted foreign account easy for the DGFiP to detect (see DAC8 impact on individuals).

Practical workflow for the 2026 return

1. Identify your zone from your département; note the deadline (21 May / 28 May / 4 June; paper 19 May).
2. Reconstruct the year's history before the online service opens (9 April) — do not start on deadline week.
3. Apply the €305 test; if above, compute every disposal via 150 VH bis.
4. File 2086 at the annexes step; carry the net to 2042 C (3AN/3BN).
5. File one 3916-bis per foreign account — independent of any disposal.
6. Submit before your zone deadline; reconcile against DAC8-reported data afterwards.

How vendor tools handle the calendar

Waltio (French-specialised) and Koinly produce 2086-ready figures; the calendar discipline (zone, opening date, 3916-bis independence) is on the filer. Confirm the tool reflects the 2026 PFU at 31.4% and the 150 VH bis method, and that you generate the export before the online service opens so deadline week is filing, not reconstruction.

How Wag3s helps

Wag3s Folio reconstructs the full year's multi-chain history continuously, so the 2086 figures are ready before the 9 April opening rather than rushed at the zone deadline, and reconciles against DAC8-reported activity. See the Folio product page.

Further reading

• France Crypto Tax Guide 2026 — the French pillar
• Cerfa 2086 Explained
• The France €305 Exemption
• Cerfa 3916-bis — Foreign Crypto Accounts
• Declare Crypto Without an Accountant (France)
• DAC8 Impact on Individuals

Sources

• impots.gouv.fr — 2026 income-return calendar (online opening 9 April; department-zone deadlines; paper deadline)
• Article 1736 X CGI — 3916-bis penalty regime
• Council Directive (EU) 2023/2226 (DAC8) — EUR-Lex