Rates checked against §32a and §23 EStG
How much tax do I pay on crypto in Germany?
A €10,000.00 crypto gain on €50,000 of taxable income costs €3,685.00 if sold within a year and €0.00 if held more than a year (2026). The tax is the extra income tax and solidarity surcharge the gain adds; church tax isn't included.
Tax on a crypto gain sold within a year, by income, 2026
€15,000
- Tax on a €999 gain
- €0.00
- Tax on a €1,000 gain
- €198.00
- Tax on a €10,000 gain
- €2,415.00
- Tax on a €50,000 gain
- €15,770.00
€30,000
- Tax on a €999 gain
- €0.00
- Tax on a €1,000 gain
- €283.00
- Tax on a €10,000 gain
- €2,992.00
- Tax on a €50,000 gain
- €18,498.56
€50,000
- Tax on a €999 gain
- €0.00
- Tax on a €1,000 gain
- €353.00
- Tax on a €10,000 gain
- €3,685.00
- Tax on a €50,000 gain
- €21,567.16
€80,000
- Tax on a €999 gain
- €0.00
- Tax on a €1,000 gain
- €469.98
- Tax on a €10,000 gain
- €4,699.80
- Tax on a €50,000 gain
- €23,138.96
€150,000
- Tax on a €999 gain
- €0.00
- Tax on a €1,000 gain
- €443.10
- Tax on a €10,000 gain
- €4,431.00
- Tax on a €50,000 gain
- €22,155.00
€300,000
- Tax on a €999 gain
- €0.00
- Tax on a €1,000 gain
- €474.75
- Tax on a €10,000 gain
- €4,747.50
- Tax on a €50,000 gain
- €23,737.50
| Taxable income | Tax on a €999 gain | Tax on a €1,000 gain | Tax on a €10,000 gain | Tax on a €50,000 gain |
|---|---|---|---|---|
| €15,000 | €0.00 | €198.00 | €2,415.00 | €15,770.00 |
| €30,000 | €0.00 | €283.00 | €2,992.00 | €18,498.56 |
| €50,000 | €0.00 | €353.00 | €3,685.00 | €21,567.16 |
| €80,000 | €0.00 | €469.98 | €4,699.80 | €23,138.96 |
| €150,000 | €0.00 | €443.10 | €4,431.00 | €22,155.00 |
| €300,000 | €0.00 | €474.75 | €4,747.50 | €23,737.50 |
Sold more than a year after buying, each of these gains is taxed €0.00. Income here is taxable income (zu versteuerndes Einkommen).
The one-year rule and the €1,000 Freigrenze
Crypto is a private asset under §23 EStG. Bought on January 15, 2026, it can be sold tax-free from January 16, 2027, however large the gain. Sold sooner, the gain is added to your taxable income and taxed at your personal rate, up to 45% plus the solidarity surcharge. Private-sale gains under €1,000 in a year are tax-free, but it is a Freigrenze, not an allowance: on €50,000 of taxable income, a €999 gain costs €0.00 and a €1,000 gain costs €353.00.
The formula
gain = what you sold for − what you paid (fees added to the cost and taken off the proceeds)
held more than a year: no tax
private-sale gains under €1,000 in the year: no tax; at €1,000 or more, the whole gain is taxed
tax = income tax on (income + gain) − income tax on income, plus the solidarity surcharge on the first income tax − the surcharge on the second
Questions
Is crypto tax-free in Germany after one year?
Yes. A gain on crypto held more than a year is tax-free under §23 EStG, however large. Bought on January 15, 2026, it is tax-free if sold from January 16, 2027. On €50,000 of taxable income, a €10,000.00 gain costs €3,685.00 sold within a year and €0.00 after it.
How much crypto profit is tax-free in Germany?
Private-sale gains under €1,000 in a year. It is a Freigrenze, not an allowance: at €1,000 or more the whole gain is taxed, not only the part above it. Gains on coins held more than a year don't count towards it.
What tax rate applies to crypto in Germany?
Your personal income tax rate, up to 45%, plus the solidarity surcharge once your income tax is high enough. There is no separate crypto rate, and the flat tax on investment income (Abgeltungsteuer) doesn't apply.
Can I offset crypto losses in Germany?
Only against other private-sale gains: in the same year, the year before or later years. A crypto loss doesn't reduce the tax on your salary or other income.
Is this tax advice?
No. It estimates the tax on one sale. It leaves out state and local tax, other gains and losses in the same year, and your other deductions and credits. Check your figures with a tax professional before you file.
An estimate for one sale, not tax advice. Rules change and your situation may differ; check with a tax professional before you file.