Crypto mining in France
This is general information, not legal, tax, or financial advice. Verify the current rules with a qualified local professional and the official regulator before acting.
Crypto mining is legal in France as of February 2026. There is no ban and no specific mining licence, but the income is taxable. The DGFiP generally taxes mining as non commercial profits, the BNC, at progressive income tax rates plus social contributions, on the euro value of coins when received. The simplified micro BNC regime can apply below a turnover ceiling. A later sale of mined coins can be a separate taxable disposal. This is general information, not tax advice.
Is crypto mining legal in France
Yes. Mining crypto, whether by running your own equipment or joining a mining pool, is legal in France as of February 2026. There is no national ban on mining and no specific licence is required to mine for your own account. The activity is treated mainly as a tax and business question rather than a prohibition: the income you generate is taxable, and a large operation must comply with the ordinary rules on electricity contracts, safety, planning, and, where relevant, business registration. France does not offer a special subsidised electricity tariff for mining, so the economics depend on standard energy costs.
How mining is taxed in France
Unlike occasional investment gains, which fall under the flat tax, mining income is generally taxed as non commercial profits, the benefices non commerciaux or BNC, as of February 2026. You are taxed on the euro market value of the coins at the moment you receive them, at the progressive income tax scale plus social contributions, rather than at the flat rate. That receipt value also becomes your acquisition cost for the coins, which matters when you later sell.
The simplified micro BNC regime can apply where your annual mining turnover stays below a set ceiling. Under it, a fixed percentage allowance is deducted from gross income and only the remainder is taxed, with a minimum deduction. Above the ceiling, or by election, the controlled declaration regime applies, under which actual expenses such as hardware and electricity can be deducted. Confirm the current ceiling, allowance, and your eligibility with the DGFiP, since these figures are revised periodically.
Selling mined coins
Receiving the mining reward is the first taxable point. Selling the mined coins later can be a second taxable event. For an individual who mined for their own account and then sells occasionally, the disposal can fall under the digital asset capital gains rules and the flat tax, calculated against the value already taxed at receipt, as of February 2026. For a professional miner, the coins may instead sit within the business accounts. The correct treatment depends on whether you mine as a private individual or as a business, so confirm your own position with the DGFiP and a qualified tax adviser.
Practical and regulatory points
Mining itself is not a regulated financial service, so it does not require AMF authorisation in the way that operating an exchange does. However, if you go on to sell mined coins through a platform, that platform must be authorised, and if you offer mining or pooled services to the public you should take advice on whether any financial regulation applies. Keep careful records of every reward, including date and euro value, since both your BNC income and any later capital gain depend on them. Treat electricity, hardware, and any business registration as ordinary obligations that apply alongside the tax rules.
How to act compliantly and sell
Record each reward, choose between the micro BNC and the controlled declaration regime based on your costs, and declare the income correctly. When you sell mined coins, use a platform that operates for French residents under the MiCA framework. The module below compares available options.
Compare exchanges available to France users
Platforms that operate for France residents under the MiCA framework include Coinbase, Kraken, Bitpanda, and Bitstamp. See the available options side by side, then verify the current position with the platform and the AMF before you sign up.
Compare available exchangesRegulator and sources
- Direction generale des Finances publiques (DGFiP) guidance on the taxation of mining income as non commercial profits, the micro BNC regime, and the controlled declaration regime, current to June 2026.
- French General Tax Code provisions on benefices non commerciaux and on digital asset capital gains for later disposals.
- Autorite des marches financiers (AMF) authorisation of platforms used to sell mined coins, while mining itself is not a regulated financial service.
Frequently asked questions
Is crypto mining legal in France?
Yes. Crypto mining is legal in France as of February 2026. There is no ban on mining, and no specific licence is required to mine for your own account. Mining income is taxable, generally as non commercial profits, and large operations face the usual electricity, planning, and business rules.
How is crypto mining taxed in France?
Mining income is taxed as non commercial profits, the benefices non commerciaux or BNC, at progressive income tax rates plus social contributions, valued in euros at the time you receive the coins, as of February 2026. The micro BNC regime can apply below a turnover ceiling with a fixed allowance. A later sale of the mined coins can be a separate taxable disposal. This is not tax advice, so verify before filing.
What is the micro BNC regime for miners in France?
The micro BNC regime is a simplified tax regime for non commercial profits below an annual turnover ceiling, as of February 2026. It applies a fixed percentage allowance against gross income, so only the remainder is taxed at your marginal rate plus social contributions. Confirm the current ceiling and allowance with the DGFiP.
Do I need to register a business to mine crypto in France?
Mining for your own account can be reported as non commercial profits without necessarily operating as a company, but habitual or large scale mining may require registration and bring further obligations, as of February 2026. The right structure depends on scale and intent, so seek professional advice before setting up.
Is mining electricity use restricted in France?
There is no specific national ban on using electricity for crypto mining in France as of February 2026, but miners must comply with ordinary electricity contracts, safety, and planning rules, and there is no special subsidised tariff for mining. Large operations should confirm grid and local rules before scaling.
Related pages
Risk and change note: tax regimes, thresholds, and energy rules change frequently. The BNC ceilings and allowances are revised periodically, and the treatment of selling mined coins depends on whether you mine privately or as a business. The positions above carry an as of date and were last reviewed on June 11, 2026. Confirm the current rules with the DGFiP and a qualified local professional before you act.
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