How are forex profits taxed in France?

Forex and CFD profits in France are taxed under the Prelevement Forfaitaire Unique at a flat 30% — 12.8% income tax plus 17.2% social contributions. French residents can instead elect the progressive scale (up to 45% plus 17.2%) if it produces a lower total, and losses carry forward for 10 years.

Tax Guide · 2026

Forex Tax in France 2026

Capital gains, CFDs and spread betting — how France taxes forex profits in 2026, the headline rate of 30% (PFU), filing deadlines, and loss-offset rules enforced by Direction generale des Finances publiques (DGFiP).

France Forex Tax Rates 2026

The brackets, rates and thresholds that apply to forex and CFD profits in France for the 2026 tax year.

Income Tier	Tax Rate	Threshold	Notes
Income tax component	12.8%	All capital gains	Prelevement Forfaitaire Unique default
Social contributions	17.2%	CSG/CRDS layer	Combines with PFU = 30% flat
Optional progressive	0-45%	Barème progressif	Elect if marginal rate is below 12.8%
Loss carry-forward	n/a	10 years	Same-category offset only

Source: Direction generale des Finances publiques (DGFiP). Rates apply to the 2026 tax year and are subject to change in national budget updates.

Key things France forex traders need to know

1. Who administers forex tax in France

The Direction generale des Finances publiques (DGFiP) is the primary authority responsible for collecting forex and CFD capital-gains tax in France. Filings are made annually on Declaration 2042 + form 2074 with the deadline falling on Late May to early June (depends on departement). All records — broker statements, trade ledgers, and proof of any foreign withholding — should be retained for the statutory minimum period (typically 5-7 years).

2. How forex is classified versus CFDs

Forex and CFD profits are plus-values sur valeurs mobilieres et titres, declared on form 2074 and integrated into the 2042 return at the 30% PFU rate unless the trader elects the progressive scale.

3. Spread betting status in France

Spread betting is not a mainstream retail product in France. Where offered, it is treated the same as CFD trading under the PFU regime rather than as gambling.

4. Cryptocurrency treatment

Cryptocurrency disposals are taxed under the separate regime des plus-values sur actifs numeriques at a flat 30% (PFU). Gains below EUR 305 per year are exempt, and professional crypto traders move into BNC income rules.

5. Professional-trader reclassification

If the DGFiP reclassifies your activity as professionnelle, profits become BIC (benefices industriels et commerciaux) at progressive income rates plus social charges, and registration as micro-entrepreneur or societe may be required.

Go deeper: full France tax guide

This page is the 2026 headline summary. For an in-depth walkthrough including software recommendations, record-keeping checklists, and foreign-broker declaration workflows, visit the full deep dive.

Read the full France tax deep dive

Frequently Asked Questions

How much tax do I pay on forex profits in France?

Forex and CFD profits in France are taxed at 30% (PFU) under the Prelevement Forfaitaire Unique (PFU / flat tax) regime, administered by Direction generale des Finances publiques (DGFiP). The exact amount depends on your total capital income, any available allowances, and whether France's progressive-scale or flat-rate option is more favourable in your specific circumstances.

Do I need to declare foreign-broker profits in France?

Yes. France residents must self-declare profits from CySEC-passported or other foreign-regulated brokers — they do not usually withhold local tax. Declaration is made annually on Declaration 2042 + form 2074 with a deadline of Late May to early June (depends on departement).

Is spread betting tax-free in France?

Spread betting is not a mainstream retail product in France. Where offered, it is treated the same as CFD trading under the PFU regime rather than as gambling.

What happens if I am classified as a professional trader in France?

Reviewed by

Daniel Ferretti

Regulatory Affairs Editor · EU Financial Regulation Specialist

10+ years of experience · 28 articles

LLM International Financial Law, University of Luxembourg
Former CySEC Compliance Officer

CFD Risk Warning

CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.

This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.

This page is for informational purposes only and does not constitute tax advice. Tax rules change frequently and depend on personal circumstances — consult a qualified local tax adviser before making decisions about your forex or CFD trading activity.