Introduction
Many residents of French Guiana assume that an overseas territory must have its own crypto tax, separate from mainland France. That is wrong. French Guiana is a French overseas department and region (DROM): as such, it falls under the French General Tax Code (CGI) and applies the same rules as mainland France. In concrete terms, when you sell your crypto for euros or goods, your capital gain is subject to the single flat tax (PFU) of 30%, with an exemption if your total disposals for the year do not exceed €305. This module walks you through this simply, so you know what triggers the tax and how to declare. Important: this content is educational, not personal tax advice — for your own situation, consult a tax adviser.
French Guiana applies the French CGI
French Guiana has no "separate" crypto regime. As a French overseas department and region (DROM), it is an integral part of the French Republic and applies the General Tax Code (CGI), just like mainland France. The rules you know for the mainland apply here identically.
The principle is therefore the same as on the mainland: when you sell your crypto for euros or goods (this is called a disposal), the net capital gain you realise is subject to the single flat tax (PFU) of 30%. This single 30% rate combines income tax and social levies.
One simple exception exists, identical to the mainland: if your total disposals for the year do not exceed €305, you are exempt. This is the small-disposals rule, designed not to tax very small amounts.
In other words, living in French Guiana changes nothing about crypto tax: you are in the French tax system, with the 30% PFU and the exemption below €305.
- French Guiana is a DROM: it applies the French CGI, like the mainland.
- Disposal of crypto for euros or goods = capital gain subject to the 30% PFU.
- Exemption if your total annual disposals do not exceed €305.
- Living overseas does not create a separate crypto regime: it is the same as mainland France.
An overseas territory like French Guiana must necessarily have its own special crypto tax.
Actually : No. As a DROM under the CGI, French Guiana applies exactly the same rules as mainland France: 30% PFU on the capital gain, exemption if total annual disposals do not exceed €305.
The 30% PFU and how the gain is computed
The heart of crypto tax in French Guiana, as on the mainland, is the single flat tax (PFU) of 30%. It applies to the net capital gain you realise when you sell your crypto for euros or goods.
What triggers the tax is the disposal to ordinary money (euros) or goods: that is the taxable event. Conversely, swapping one crypto for another inside your portfolio is not the trigger — it is the same logic as mainland France.
The taxable gain is the net gain: the difference between what you take out and what you had invested, calculated under the CGI rules. The 30% PFU applies to that net gain, not to the total amount of the sale.
- The 30% PFU applies to the net capital gain, not to the total amount sold.
- The taxable event = the disposal to euros or goods.
- Swapping one crypto for another in your portfolio is not the trigger (as in France).
- The 30% rate combines income tax and social levies.
The €305 annual small-disposal exemption
French Guiana also applies, like the mainland, the small-disposals rule. If your total disposals for the year (everything you sell) do not exceed €305, you are exempt: there is no tax on those gains.
It is a global annual threshold, not a per-transaction threshold. The idea is to avoid taxing very small amounts. Above €305 of disposals for the year, the 30% PFU on the net capital gain applies again.
The €305 threshold is annual and global
If your total crypto disposals for the year do not exceed €305, you are exempt — exactly as in mainland France. It is an annual threshold that adds up all your sales, not a per-transaction threshold. As soon as you go above €305 of disposals for the year, the net capital gain is again subject to the 30% PFU.
How to declare (2086 / 3916-bis) and the role of a French account
In French Guiana, you declare as on the mainland, within the French tax system. Your disposal gains go on your income tax return, with form 2086 (used to calculate and detail capital gains on disposals of digital assets). If you hold digital-asset accounts abroad, you also use form 3916-bis to declare them.
Deblock is regulated in France: your territory and your account are in the French tax system. But that changes nothing about your obligation — the account does not declare on your behalf and removes no tax obligation. It is up to you to calculate your capital gains and declare them yourself to the tax office.
As with any declaration, the right reflex is to keep the history of your operations (dates, amounts) to calculate your gains correctly. Official source: impots.gouv.fr. At the slightest doubt about your situation, consult a tax adviser.
- You declare on your French income tax return, with form 2086 for disposal gains.
- Form 3916-bis is used to declare digital-asset accounts held abroad.
- Deblock, regulated in France, never declares on your behalf.
- Keep the history of your operations (dates, amounts) and, at the slightest doubt, consult a tax adviser.
What you should remember
- 01French Guiana is a DROM: it applies the French General Tax Code, like mainland France.
- 02Selling your crypto for euros or goods = net capital gain subject to the 30% PFU.
- 03Exemption if your total annual disposals do not exceed €305; crypto-to-crypto swaps are not the trigger.
- 04You declare yourself (forms 2086 and 3916-bis) on impots.gouv.fr; Deblock does not. Educational content, not tax advice — consult a tax adviser.
Compare tax rules by jurisdiction
Crypto tax by country
How your crypto gets taxed at home
Every country where Deblock is available has its own tax reading. This section gives an educational reference point before any simulation. Your real case depends on tax residence, annual transactions and your status.
France: 30% flat tax with €305 disposal exemption
For a French tax resident, selling crypto for euros, paying with crypto or converting into a good/service triggers taxation. Crypto-to-crypto swaps are generally neutral.
Simplified calculation
- If annual disposals ≤ €305: no tax.
- Gain = disposal price − weighted total acquisition price across the portfolio.
- 30% flat tax by default: 12.8% income tax + 17.2% social contributions.
- Optional progressive income tax scale if more favourable.
Enter your numbers and compare the estimated tax under the jurisdiction selected above. Educational only, not tax advice.
⚠️ Educational estimate. Your real case depends on household, operations and may change.
Try with a Deblock accountFlat tax / PFU
30% total, no allowance. Simple to compute, this is the simulator's default.
Progressive option
Available since 2019. Only useful if your marginal income tax rate is very low or if you have losses to offset.
Global portfolio
The administration looks at total disposal price, total acquisition cost and total portfolio value at disposal — not line-by-line by coin.
Check with the local tax authority. This page stays educational and does not replace personalised advice.
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