TLDR: You must declare your taxable income according to its tax classification. The BOFiP states that digital assets received in return for participating in the creation or operation of the system may fall under Article 92 of the CGI, particularly in the case of mining. The available sources do not specify the tax classification of staking or the box or form to use.
Tax classification of mining and staking
The BOFiP states that digital assets received in return for your participation in the creation or operation of the system of virtual units of account, particularly in the context of mining, may fall under Article 92 of the CGI.
This situation is distinguished from transactions involving the purchase, sale or exchange of digital assets carried out under conditions analogous to those of a professional activity. The classification therefore depends on the situation concerned and cannot be determined automatically based solely on the mention of mining.
The available sources do not provide an explicit tax classification for income from staking. They therefore do not make it possible to indicate a specific tax category or filing method for this income.
Who must file a return
If you are liable for income tax, you must submit and send the administration a detailed declaration of your income and profits, as well as the other elements necessary to calculate the tax.
If you are not liable for tax on all of your income or profits, your declaration is limited to those subject to income tax. The available sources do not provide, for mining or staking, a separate rule allowing you to depart from this general obligation.
If you are domiciled or established in France, you must also declare the references of digital asset wallets opened, held, used or closed with organisations established abroad. This obligation concerns the wallets covered by Article 1649 bis C of the CGI and is fulfilled at the same time as your income or profit declaration.
Filing online
To file your declaration online, log in to your “Public Finances” account using your tax number and password. If you do not yet have a password, use your tax number, online access number and reference tax income.
After authenticating, select the “Declare my income” service. Check the information already known to the administration, correct it if necessary, complete the other income and the relevant expenses, tax reductions or tax credits, then sign your declaration.
The available sources do not specify a form, section, box or line specific to staking or mining income. You should therefore not infer a precise reference from the information available alone.
Points not specified by the sources
The available sources do not provide a threshold, rate, amount, quantified deadline or specific penalty for staking or mining income. Nor do they list any specific supporting documents to attach or retain for this income.
Online filing provides additional time compared with paper filing and may be corrected after it has been signed, but the sources do not specify the deadline or procedures specific to staking or mining income.
Informational content, not personalised tax advice.