Crypto tax in Germany (2026)
Short answer
Crypto held for more than one year is tax-free when you sell or spend it. Held for a year or less, the gain is taxed at your personal income tax rate, unless your total private sale gains stay below €1,000 for the year.
Estimates based on the current tax year rules, not tax advice.
Worked example
You spend €10,000 of BTC that cost you €6,000.
| Gain | Estimated tax | |
|---|---|---|
| Held one year or less | €4,000 | €1,772 |
| Held longer | €4,000 | €0 |
Calculate your own case
Estimated tax on this spend (Germany, 2026 tax year)
€1,772
Gain of €4,000 taxed at 44.3%.
Estimate based on the current tax year rules, not tax advice.
- Amount spent€10,000
- Cost basis-€6,000
- Gain+€4,000
- ExemptionNone
- Estimated tax€1,772
Cashback
No official guidance exists on crypto card cashback here, so the tool shows no figure.
- Church tax is not included.
- The solidarity surcharge is 5.5% of income tax, but most taxpayers fall under its exemption limit and pay none. The estimate adds it, so it can overstate tax for lower incomes.
- Each band uses the highest marginal rate in its zone, so the estimate can be higher than your actual tax.
Keep a record of every card purchase
- Date
- Amount
- Asset
- Cost basis
- Merchant
- Exchange rate
Rules to know
- Church tax is not included.
- The solidarity surcharge is 5.5% of income tax, but most taxpayers fall under its exemption limit and pay none. The estimate adds it, so it can overstate tax for lower incomes.
- Each band uses the highest marginal rate in its zone, so the estimate can be higher than your actual tax.
Is crypto card cashback taxed?
There is no official guidance on crypto card cashback yet. Keeping records of every reward is the safe approach.
Keep reading
Frequently asked questions
Is spending crypto with a card taxable in Germany?
Crypto held for more than one year is tax-free when you sell or spend it. Held for a year or less, the gain is taxed at your personal income tax rate, unless your total private sale gains stay below €1,000 for the year.
How long must I hold crypto to pay less tax in Germany?
Crypto held for more than one year is tax-free when you sell or spend it. Held for a year or less, the gain is taxed at your personal income tax rate, unless your total private sale gains stay below €1,000 for the year.
Is crypto cashback taxed in Germany?
There is no official guidance on crypto card cashback yet. Keeping records of every reward is the safe approach.
Sources
- § 23 EStG (private sale transactions) · checked September 23, 2026
- § 32a EStG (income tax scale from 2026) · checked September 23, 2026
- § 4 SolZG 1995 (solidarity surcharge rate) · checked September 23, 2026