# How much crypto tax will I owe?

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.

- Page: https://www.acalculator.org/finance/crypto-tax-calculator
- JSON spec: https://www.acalculator.org/finance/crypto-tax-calculator.json
- Version: 53ce4819d34a

## Default answer

Example with the default inputs (Cost basis $10,000.00, Sale proceeds $30,000.00, Held for More than 1 year, Staking, mining, and airdrop income $0.00, Filing status Single, Other income $60,000.00, Tax year 2,026): Selling for $30,000.00 what cost $10,000.00 gives a $20,000.00 gain; your crypto tax is $2,167.50.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| basis | Cost basis | What you paid for the coins you sold, fees included. |
| sale | Sale proceeds | What you received for them (cash, or the value of what you got), less fees. |
| held | Held for | How long you held the coins: more than one year is long-term. |
| stake | Staking, mining, and airdrop income | The value of coins you received as rewards this year, when you received them. |
| status | Filing status | Your federal filing status for the year. |
| income | Other income | Your other income for the year before deductions: wages, interest, and so on. |
| year | Tax year | The tax year of the sale. A year with no published rates uses the latest year this site has. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| tax | Crypto tax | Federal tax with the crypto income minus the tax without it; negative when a loss saves tax. |
| saleTax | Tax on the sale | Capital gains tax on the sale, on top of your other income and the rewards. |
| rewardsTax | Tax on rewards | Income tax on staking, mining, and airdrop income, at your ordinary rates. |
| gain | Gain or loss | Sale proceeds minus cost basis. |
| rate | Rate on the gain | The tax on the sale as a percent of the gain. |
| niit | Net investment income tax part | The 3.8% net investment income tax the sale adds. |
| afterTax | Crypto income after tax | Gain plus rewards, minus the crypto tax. |
| ratesYear | Rates of tax year | The tax year whose rates were used. |
| notice | Note | A note when another year’s rates were used. |

## 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.

## Worked examples

1. basis = $10,000.00, sale = $30,000.00, held = long, status = single, income = $60,000.00 gives gain = $20,000.00, tax = $2,167.50, saleTax = $2,167.50, rewardsTax = $0.00, rate = 10.8375%.
2. basis = $10,000.00, sale = $30,000.00, held = long, stake = $1,000.00, status = single, income = $60,000.00 gives rewardsTax = $120.00, saleTax = $2,317.50, tax = $2,437.50. Source: Rewards are ordinary income (IRS digital assets page; Rev. Rul. 2023-14): Tax Table $44,900 less $43,900 = $120.
3. basis = $15,000.00, sale = $10,000.00, held = short, status = single, income = $40,000.00 gives gain = -$5,000.00, tax = -$360.00.
4. basis = $100,000.00, sale = $200,000.00, held = long, status = mfj, income = $250,000.00 gives tax = $18,800.00, niit = $3,800.00. Source: 15% on $100,000 plus 3.8% net investment income tax on AGI over $250,000 (Form 8960).

## FAQ

### How is crypto taxed in the US?

The IRS treats crypto and other digital assets as property, not currency. Selling, swapping, or spending coins is a sale: the gain or loss is a capital gain or loss. Coins you receive from staking, mining, an airdrop, or as pay are ordinary income at their value when you receive them.

### What are the 2026 crypto capital gains tax rates?

Held one year or less: short-term, taxed at your ordinary rates of 10% to 37%. Held more than one year: long-term, at 0%, 15%, or 20%. The 0% rate covers taxable income up to $49,450 single or $98,900 jointly (IRS Rev. Proc. 2025-32).

### Is swapping one coin for another taxable?

Yes. A swap is a sale of the coin you give up, at the value of the coin you get. That value is also the cost basis of the new coin.

### Can I deduct crypto losses?

Yes. A net capital loss offsets capital gains, then up to $3,000 of other income a year ($1,500 married filing separately). The rest carries over to later years.

### How are staking rewards taxed?

As ordinary income when you gain control of them, at their fair market value then (Rev. Rul. 2023-14). That value becomes their cost basis, so a later sale is taxed only on the change since.

### Do I owe the 3.8% net investment income tax on crypto?

Yes, if your modified AGI is over $200,000 single or $250,000 jointly ($125,000 separately). It applies to the lesser of your investment income and the amount over the threshold.

### What forms report crypto?

Sales go on Form 8949 and Schedule D. Brokers send Form 1099-DA for sales from 2025 on, with cost basis from 2026. Every Form 1040 also asks whether you had digital asset transactions.

## 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)