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Crypto tax in United States 2026
US law treats digital assets — coins, stablecoins, NFTs — as property, so every sale, swap or purchase with crypto is a taxable disposal: long-term gains at 0/15/20% (plus the 3.8% surtax), short-term at ordinary rates to 37%.
Getting paid in crypto is wages at market value on receipt, and the tax return asks every filer the digital-asset question up front.
At a glance
- top rate
- 23.8% long-term / 40.8% short-term (with surtax)
- entry band
- 0% long-term rate up to $49,450 single / $98,900 joint
- tax year basis
- Calendar year
- filing deadline
- 15 April return; brokers now file digital-asset information reports
- residency basis
- Citizens/residents: worldwide crypto
- regime flag
- Every filer answers a digital-asset question on Form 1040
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% / 15% / 20% (+3.8%) | Net gain | Coins held over 1 year — same thresholds as other capital gains |
| Ordinary rates to 37% (+3.8%) | Net gain | Coins held 1 year or less; every crypto-to-crypto swap is a disposal |
| Ordinary rates + payroll taxes | Market value at receipt | Salary paid in crypto — valued in dollars on the day received |
| Ordinary rates | Value when received | Mining, staking rewards and airdrops (published tax-authority position) |
Thresholds & allowances
- Loss reliefFull offset against gains + $3,000/year of ordinary income
The wash-sale rule historically did not cover crypto — a monitored area
Surcharges
- Net investment income tax3.8%over $200,000 single / $250,000 joint
Residency
Residency trigger
Citizens and residents owe US tax on crypto gains wherever the exchange sits — and citizenship-based taxation means American holders abroad stay in the net.
Non-resident treatment
Non-residents generally owe no US tax on personal crypto gains (the 183-day presence rule aside), matching the treatment of shares.
Notes
- Spending crypto on a coffee is technically a disposal — gain or loss is measured against your cost basis every time value leaves the wallet.
- The one-year clock is everything: 37% versus 20% at the top margin for the same trade.
- Foreign-account reporting duties can extend to crypto held with foreign custodians — penalties for silence are severe.
- The source chapter confirms property treatment and wage valuation; reward income treatment follows the tax authority's published position, flagged for review.
FAQ
How is crypto taxed in the United States?
As property: gains on coins held over a year pay 0/15/20% (23.8% top with the surtax); shorter holdings and rewards pay ordinary rates up to 37%. Swaps and purchases count as disposals.
Is receiving crypto as pay taxable in the US?
Yes — wages paid in digital assets are taxed at their dollar market value on the day of receipt, with normal payroll taxes (7.65% employee side) on top.
Figures: tax year 2026, compiled from public sources. Not tax advice.