{
  "id": "crypto-tax",
  "version": "53ce4819d34a",
  "status": "published",
  "name": "Crypto Tax Calculator",
  "question": "How much crypto tax will I owe?",
  "summary": "Estimates the 2026 federal tax on selling Bitcoin or other crypto (short-term or long-term capital gains, or a loss) and on staking or mining rewards, given your other income.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/crypto-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/crypto-tax-calculator.md",
  "kind": "function",
  "method": "Gain = proceeds − basis. Tax on rewards = Form 1040 tax with other income + rewards − tax with other income alone. Tax on the sale = tax with the gain added (long-term at 0%, 15%, or 20% by the Qualified Dividends and Capital Gain Tax Worksheet, short-term at the ordinary rates, a net loss limited to $3,000, or $1,500 separately) − tax without it, including the 3.8% net investment income tax. Crypto tax = the two together.",
  "assumptions": [
    "An estimate for tax year 2026 (IRS Rev. Proc. 2025-32), not tax advice.",
    "Other income is ordinary income, with the standard deduction and no credits. Rewards are not from a mining or staking business (a business also owes self-employment tax).",
    "One sale, or the net of all your sales of one holding period. Losses carried over from earlier years, the 28% rate on collectibles, and state tax are not included.",
    "Swapping one coin for another and paying with crypto are sales too: use the value received as the proceeds."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "basis": {
        "title": "Cost basis",
        "description": "What you paid for the coins you sold, fees included.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "sale": {
        "title": "Sale proceeds",
        "description": "What you received for them (cash, or the value of what you got), less fees.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "held": {
        "title": "Held for",
        "description": "How long you held the coins: more than one year is long-term.",
        "type": "string",
        "enum": [
          "long",
          "short"
        ]
      },
      "stake": {
        "title": "Staking, mining, and airdrop income",
        "description": "The value of coins you received as rewards this year, when you received them.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status for the year.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "income": {
        "title": "Other income",
        "description": "Your other income for the year before deductions: wages, interest, and so on.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "year": {
        "title": "Tax year",
        "description": "The tax year of the sale. A year with no published rates uses the latest year this site has.",
        "type": "integer",
        "minimum": 2026,
        "maximum": 2035
      }
    }
  },
  "outputs": {
    "tax": {
      "label": "Crypto tax",
      "description": "Federal tax with the crypto income minus the tax without it; negative when a loss saves tax.",
      "format": "money"
    },
    "saleTax": {
      "label": "Tax on the sale",
      "description": "Capital gains tax on the sale, on top of your other income and the rewards.",
      "format": "money"
    },
    "rewardsTax": {
      "label": "Tax on rewards",
      "description": "Income tax on staking, mining, and airdrop income, at your ordinary rates.",
      "format": "money"
    },
    "gain": {
      "label": "Gain or loss",
      "description": "Sale proceeds minus cost basis.",
      "format": "money"
    },
    "rate": {
      "label": "Rate on the gain",
      "description": "The tax on the sale as a percent of the gain.",
      "format": "percent"
    },
    "niit": {
      "label": "Net investment income tax part",
      "description": "The 3.8% net investment income tax the sale adds.",
      "format": "money"
    },
    "afterTax": {
      "label": "Crypto income after tax",
      "description": "Gain plus rewards, minus the crypto tax.",
      "format": "money"
    },
    "ratesYear": {
      "label": "Rates of tax year",
      "description": "The tax year whose rates were used.",
      "format": "integer"
    },
    "notice": {
      "label": "Note",
      "description": "A note when another year’s rates were used.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "basis": 10000,
      "sale": 30000,
      "held": "long",
      "stake": 0,
      "status": "single",
      "income": 60000,
      "year": 2026
    },
    "outputs": {
      "tax": 2167.5,
      "saleTax": 2167.5,
      "rewardsTax": 0,
      "gain": 20000,
      "rate": 10.8375,
      "niit": 0,
      "afterTax": 17832.5,
      "ratesYear": 2026
    },
    "text": "Selling for $30,000.00 what cost $10,000.00 gives a $20,000.00 gain; your crypto tax is $2,167.50."
  },
  "examples": [
    {
      "given": {
        "basis": 10000,
        "sale": 30000,
        "held": "long",
        "status": "single",
        "income": 60000
      },
      "expect": {
        "gain": 20000,
        "tax": 2167.5,
        "saleTax": 2167.5,
        "rewardsTax": 0,
        "rate": 10.8375
      },
      "source": "Qualified Dividends and Capital Gain Tax Worksheet: $5,550 at 0% (up to $49,450), $14,450 at 15%; hand calculation in content.mdx; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "basis": 10000,
        "sale": 30000,
        "held": "long",
        "stake": 1000,
        "status": "single",
        "income": 60000
      },
      "expect": {
        "rewardsTax": 120,
        "saleTax": 2317.5,
        "tax": 2437.5
      },
      "source": "Rewards are ordinary income (IRS digital assets page; Rev. Rul. 2023-14): Tax Table $44,900 less $43,900 = $120; then $4,550 at 0% and $15,450 at 15%; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "basis": 15000,
        "sale": 10000,
        "held": "short",
        "status": "single",
        "income": 40000
      },
      "expect": {
        "gain": -5000,
        "tax": -360
      },
      "source": "A net capital loss offsets up to $3,000 of other income (Schedule D line 21): 12% × 3,000 = 360 saved; Python 3 check in docs/progress/WP-112/check.py"
    },
    {
      "given": {
        "basis": 100000,
        "sale": 200000,
        "held": "long",
        "status": "mfj",
        "income": 250000
      },
      "expect": {
        "tax": 18800,
        "niit": 3800
      },
      "source": "15% on $100,000 plus 3.8% net investment income tax on AGI over $250,000 (Form 8960); Python 3 check in docs/progress/WP-112/check.py"
    }
  ],
  "sources": [
    "IRS, Digital assets. https://www.irs.gov/filing/digital-assets (retrieved 2026-10-05)",
    "IRS, Rev. Rul. 2023-14 (Internal Revenue Bulletin 2023-33), staking rewards. https://www.irs.gov/irb/2023-33_IRB (retrieved 2026-10-05)",
    "IRS, Rev. Proc. 2025-32 (Internal Revenue Bulletin 2025-45), sections 4.01 and 4.03. https://www.irs.gov/irb/2025-45_IRB (retrieved 2026-10-05)",
    "IRS, Topic no. 409, Capital gains and losses. https://www.irs.gov/taxtopics/tc409 (retrieved 2026-10-05)",
    "IRS, Instructions for Form 8960, Net Investment Income Tax. https://www.irs.gov/instructions/i8960 (retrieved 2026-10-05)"
  ],
  "related": [
    "capital-gains-tax",
    "crypto-profit",
    "income-tax",
    "tax-bracket"
  ],
  "changelog": []
}