NFT Tax Belgium 2026 – Sales, Minting & Royalties

NFTs are taxed like crypto in Belgium. Sales, minting, and royalties all have tax consequences at 30%. Here's how Belgian tax authorities treat them.

NFT Sales

Selling an NFT is treated as a diverse income event in Belgium.

Example:

• Buy an NFT for €1,000
• Sell it for €3,000
• Capital gain: €2,000 × 30% = €600 tax

Minting NFTs

When you mint an NFT, the cost basis is the cost to mint (gas fees, platform fees).

When you sell, any appreciation is a gain at 30%.

Royalties

When someone resells your NFT on platforms like OpenSea, you receive a royalty (5-10% typically).

Tax Treatment: Royalties are taxed as diverse income at 30%.

Example:

• Your NFT resells for €10,000
• You get 10% royalty: €1,000
• Tax: €1,000 × 30% = €300

Tracking and Reporting

• Track every purchase with date and cost (including gas)
• Track every sale with date and proceeds
• Record royalties received
• Report all in your annual tax declaration

Professional NFT Trading

If you trade NFTs regularly as a business, Belgian tax authorities may reclassify you:

• Income is taxed at progressive rates (potentially higher)
• You may need to register as professional
• Deductible expenses offset income

Strategies for 2026

Advantage: Belgium's 30% diverse income rate applies to NFT sales too.

Hinweis: Dieser Artikel dient ausschließlich zur allgemeinen Information und stellt keine Steuerberatung dar. Für individuelle Steuerberatung wende dich an einen zugelassenen Steuerberater.