Germany Bitcoin Tax Calculator §23 EStG
Held over 12 months → 0% tax under §23 EStG. Within 12 months → taxed at your marginal rate after the €1,000 Freigrenze.
- 0% after 1-yr hold
- €1,000 Freigrenze
- Marginal rate <1yr
Estimate your tax
Held >12 months — tax-free under §23 EStG (private sale). Estimate only — consult a qualified tax advisor for filing.
Effective tax rate by gain size (EUR)
Allowance and cess/TDS effects mean small gains carry a different effective rate than large ones.
Worked examples
Held under 1 yr — taxable
Held over 1 yr — tax-free
Whale 5-yr HODL — tax-free
Bitcoin tax — country comparison
| Jurisdiction | Tax year | Headline rate | Allowance | Long-term rule |
|---|---|---|---|---|
| INIndia | FY 2026-27 | 30% flat + 4% cess | None | No benefit — flat regardless of holding |
| UKUnited Kingdom | 2026/27 | 18% basic / 24% higher | £3,000 / year | Same rate — pooled cost basis (§104) |
| DEGermanyThis page | 2026 | Marginal income rate | €1,000 / year | 0% after >12 months (§23 EStG) |
| USUnited States | 2026 | 10–37% short / 0/15/20% long | Standard deduction only | Preferential long-term rate after 1 yr |
How we calculate
- Identify each disposal lot via FIFO (first-in-first-out by default).
- If holding period > 12 months → gain is tax-free under §23 EStG.
- If ≤ 12 months and total private-sale profit < €1,000 → fully exempt.
- Otherwise apply your marginal income-tax rate to the full taxable gain.
- Crypto-to-crypto swaps and use as payment are taxable disposals.
Last reviewed: June 2026 · Estimate only. Consult a qualified tax advisor before filing.
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