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Crypto tax in Luxembourg 2026
Luxembourg applies its 6-month speculation rule to crypto: sell within 6 months of buying and the gain is ordinary income at up to 45.78% (exempt if the year's speculative gains stay under €500); hold longer and the private gain is simply tax-free.
The exemption assumes genuine private wealth management — hundreds of rapid trades, leverage or professional platforms can tip the activity into fully taxable business income.
At a glance
- top rate
- 45.78% (within 6 months); 0% after
- entry band
- €500 annual speculative-gain threshold
- tax year basis
- Calendar year
- filing deadline
- Annual return
- residency basis
- Residents: worldwide crypto gains
- regime flag
- Exchanges report to the tax authority on 2026 data, with the first reports due in 2027 under EU rules
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Coins held more than 6 months by private investors |
| Progressive rates (to 45.78%) | Gain | Disposals within 6 months — including crypto-to-crypto swaps — above €500/year |
| Progressive rates + social charges | Net profit | Business-scale trading, mining and professional activity |
Thresholds & allowances
- Speculative-gain threshold€500 per year
Below it, short-term gains escape tax entirely; above it, the whole amount is taxable
Residency
Residency trigger
Residents owe tax on crypto gains worldwide under the 6-month rule; on 2026 data, with the first reports due in 2027 EU-wide crypto-platform reporting delivers transaction data to the tax office automatically.
Non-resident treatment
Non-residents are outside Luxembourg tax on personal crypto gains.
Notes
- The source chapter does not name crypto; the treatment follows Luxembourg's published movable-asset rules as confirmed by major firms — flagged accordingly.
- First-in-first-out ordering typically determines which coins you sold for the 6-month test — records per purchase matter.
- Mining and payment for services in crypto are treated as income at market value when received; staking has no specific legal framework — treatment follows general principles, so verify your case.
- Frequent short-term trading risks commercial classification, which removes the 6-month exemption altogether and adds municipal business tax.
FAQ
Is crypto tax-free in Luxembourg?
After more than 6 months of holding, yes — 0% for private investors. Sell within 6 months and gains above €500 a year are taxed at your full progressive rate (up to 45.78%).
Do crypto swaps count as taxable sales in Luxembourg?
Yes — exchanging one coin for another is a disposal for the 6-month speculation test, valued in euros at the swap date.
Figures: tax year 2026, compiled from public sources. Not tax advice.