Yes. Since the Act of 6 April 2026, Belgium has officially had a general 10% capital gains tax on financial assets, including cryptoassets. The tax applies to capital gains realized from 1 January 2026. In principle, no general capital gains tax applied to gains realized before 1 January 2026 unless they resulted from speculation, constituted miscellaneous income, or arose from professional activity.

The law also provides for a historical exemption for capital gains accrued before 1 January 2026. An annual basic exemption of €10,000 also applies, increasing by €1,000 per year for five years up to a maximum of €15,000 per year.

Capital gains tax on crypto in Belgium: the 10% tax from 2026 explained

No. Historical capital gains arising within the normal management of private wealth remain exempt. For cryptoassets acquired before 1 January 2026, the value as at 31 December 2025 (the so-called “snapshot moment”) will be used as the fiscal acquisition value. Only the capital gain realized thereafter may be taxable.

No. Capital gains tax applies only when a capital gain is actually realized. As long as cryptoassets are held and are not sold, swapped, or used as a means of payment, no taxable event occurs. Crypto accounts and wallets may nevertheless have to be reported. You can find more information here find.

Any transfer for consideration. This includes not only the sale of crypto in exchange for euros, but also crypto-to-crypto swaps, conversion into stablecoins, and the use of crypto as a means of payment for goods or services.

No. Transfers between wallets belonging to the same taxpayer are not considered transfers for consideration and therefore do not constitute a taxable realization.

Yes. The new 10% capital gains tax applies only to transactions carried out within the normal management of private wealth. Crypto capital gains that are classified as speculative or professional remain taxable at 33% or at progressive income tax rates.

No. The draft bill excludes double taxation. Depending on how the transaction is classified, only one tax regime applies.

Yes. The new regime provides for an annual exemption of EUR 10,000 on the taxable base. Unused exemptions may be carried forward for up to five consecutive taxable periods, increasing by EUR 1,000 per year, so that the total exemption amount can never exceed EUR 15,000.

For crypto acquired before 1 January 2026, the value as at 31 December 2025 applies as the fiscal acquisition value. For crypto purchased thereafter, the actual purchase price applies. Where multiple identical cryptoassets have been acquired, the FIFO method is applied.

Yes, but only within strict limits. Realized losses may only be offset against realized gains in the same taxable period and within the same category of financial assets. Carry-forward to later years is not possible.

No. The draft bill does not introduce a new regime for such income. These revenues remain subject to the existing tax qualification rules and may, depending on the circumstances, be taxed as movable income, miscellaneous income, or professional income.

Yes. In combination with DAC8 reporting, the reporting obligation to the Central Contact Point, and the use of data mining, the tax authorities will have access to significantly more information. Proper reporting and documentation will therefore become essential.