Cómo declarar criptomonedas en Bélgica
Belgium introduced a general 10% tax on capital gains from financial assets, including cryptocurrencies, in 2026, with an annual exemption. Speculative or professional operations still face higher rates.
Quick Tax Summary
- Tax type
- New capital gains tax on financial assets from 2026; “normal” management, speculative, or professional regime
- Tipo aplicable
- 10% on capital gains from normal management from 2026; 33% if speculative; 25% – 50% if professional
- Tax-exempt minimum
- Annual exemption of approximately €10,000 in capital gains under the new tax
- Crypto-to-crypto
- Depends on the classification; consult SPF Finances guidelines
- Staking y recompensas
- May be taxed as movable or miscellaneous income depending on the case
- Losses
- Limited offsetting and still developing under the new regime
- Filing deadline
- Usually by mid-July (Tax-on-web)
- Formularios
- Annual income tax return (Tax-on-web)
- Sanciones
- Surcharges from 10% to 200% of the tax, depending on severity
- Autoridad fiscal
- SPF Finances / FOD Financiën
Normal, speculative, or professional management
The Belgian administration assesses your investment approach: long-term buy-and-hold investors fall under “normal” management, while frequent trading or leveraged trading may be considered speculative (33%) or even a professional activity with progressive rates.
As the new tax is recent, practical details (calculation, loss offsetting, and borderline cases) are still being finalized. Review official information from SPF Finances before declaring.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.