Capital gains on NFTs taxed under the regime of the assets or rights they represent
Article 91 of Act No. 2026-534 of 25 June 2026 creates Article 150 VH ter of the General Tax Code: subject to the rules on business profits, gains on the sale for consideration of unique, non-fungible crypto-assets (NFTs, within the meaning of Regulation (EU) 2023/1114, MiCA) or related rights are subject to income tax under the regime applicable to the assets or rights they represent; Article 150 VI (precious metals, jewellery, works of art, collectors' items and antiques) applies where the NFT represents such assets. The article also aligns the Code's definitions with MiCA and extends the reporting obligation and related penalties to NFTs held abroad. The capital gains regime applies to sales made from 1 January 2026.
Measure originators
European origin
EUNo official estimate found for this measure.
Measure impact
An individual selling an NFT that represents, for example, a work of art or a collector's item is taxed as for the sale of that item, rather than under the digital asset regime; this applies to sales since 1 January 2026. NFTs held in accounts abroad must be reported.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si échec CMP
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration