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Crypto Tax Calculator

Calculate your tax on crypto gains and losses. See short-term vs long-term rates, NIIT impact, and find tax-loss harvesting opportunities in your portfolio.

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What you paid for the crypto
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What you sold it for
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Total income excluding this crypto sale
%
CA: 13.3%, NY: 10.9%, TX/FL: 0%
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Ordinary income at FMV when received
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Ordinary income at FMV when received

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How to Use This Calculator

My Crypto Taxes tab

The default tab. Enter your purchase price (cost basis), sale price (proceeds), and holding period. The calculator shows your capital gain or loss, federal tax (LTCG or ordinary rates), NIIT, and state tax. Expand "More options" to add staking or mining income.

Multiple Trades tab

Add all your trades for the year. Enter the coin, buy/sell price, quantity, and holding period for each. The calculator nets short-term and long-term gains/losses, applies loss offsetting rules, and shows your total tax liability.

Tax-Loss Harvesting tab

Enter your current portfolio positions with cost basis and current price. The calculator identifies losing positions you can sell to harvest tax losses. Since crypto is exempt from wash sale rules, you can immediately repurchase.

Share your result

Every input is encoded in the URL. Click Share to send your exact scenario to a CPA, financial advisor, or partner.

The Formula

Crypto is taxed as property (Rev. Rul. 2014-21). Every sale, swap, or spending event triggers a taxable event:

Capital Gain/Loss = Sale Price − Cost Basis

Short-term (held ≤ 1 year): taxed at ordinary income rates (10%–37%)
Long-term (held > 1 year): taxed at 0% / 15% / 20%

NIIT = 3.8% on investment income if AGI > $200K (single) / $250K (MFJ)

Net Loss Deduction = min(Net Capital Loss, $3,000/year)
Excess carries forward indefinitely

Short-term losses offset short-term gains first, then long-term gains. Long-term losses work the same way in reverse. Net losses above $3,000 carry forward to future years.

Staking & mining income is taxed as ordinary income at fair market value when you receive it (Rev. Rul. 2023-14), separate from capital gains on later sale.

Example

Tyler — Software Engineer, 29, Austin TX

Tyler earns $95K W-2 income (single), no state income tax (Texas). In 2026 he made these crypto trades:

Trade 1: BTC (long-term)

Bought0.5 BTC @ $30,000 = $15,000
Sold0.5 BTC @ $68,000 = $34,000
Long-term gain$19,000
LTCG tax (15%)$2,850

Trade 2: ETH (short-term)

Bought3 ETH @ $2,800 = $8,400
Sold3 ETH @ $3,200 = $9,600
Short-term gain$1,200
Federal tax (22%)$264

Total tax: $3,114

Tyler also earned $500 in staking rewards, taxed as ordinary income ($110 at 22%). His total crypto tax bill: $3,224. No NIIT because AGI ($115,700) is below $200K. No state tax (Texas).

FAQ

Yes. The IRS treats cryptocurrency as property (Rev. Rul. 2014-21). Every sale, swap, or purchase using crypto is a taxable event. You must report capital gains and losses on Form 8949 and Schedule D. Starting January 1, 2025, exchanges issue Form 1099-DA for gross proceeds, and starting January 1, 2026, they also report cost basis.

Short-term (held ≤ 1 year): taxed at your ordinary income rates (10%–37%). Long-term (held > 1 year): taxed at preferential rates of 0%, 15%, or 20% depending on income. Holding for at least one year can save significant tax — at the 22% bracket, long-term rates save you 7–22 percentage points.

No, not currently. IRC §1091 applies only to "securities" and "stock." Crypto is classified as property, not a security. You can sell at a loss and immediately repurchase the same crypto to realize the tax loss. The OBBBA (2025) dropped the proposed crypto wash sale amendment. The PARITY Act (Dec 2025 discussion draft) would extend wash sale rules to digital assets, but it has not been enacted as of March 2026.

Both are taxed as ordinary income at fair market value (FMV) when you gain dominion and control over the tokens (Rev. Rul. 2023-14). This means you owe income tax when the rewards appear in your wallet. When you later sell the staking/mining tokens, you owe capital gains tax on the difference between sale price and the FMV at receipt (your cost basis).

Form 1099-DA is the new IRS form for digital asset reporting. Crypto exchanges and brokers must report gross proceeds starting January 1, 2025, and cost basis starting January 1, 2026. The default cost basis method is FIFO (first-in, first-out) per wallet. You can elect Specific Identification, but it requires a contemporaneous written election at the time of sale.

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