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//// Financial · Crypto Tax

Crypto Portfolio Tax Calculator

Short vs long-term gains, staking income, mining SE tax, and loss harvesting opportunities. Crypto has NO wash sale rule — harvest losses freely.

401(k) Limit 2024$23,000
Roth IRA Limit$7,000
S&P 500 Avg Return~10%/yr

Crypto is NOT subject to the wash sale rule

Unlike stocks, you can sell crypto at a loss and immediately re-buy it — the loss is still deductible. This is a major tax planning advantage over equities. (The wash sale rule under IRC §1091 applies only to “securities” — crypto is not classified as a security.)

Crypto Positions

2/10
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Unrealized: +$17,000
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Unrealized: -$2,500Harvest opportunity
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Tax Summary

Estimated crypto tax owed

$176

Effective rate on crypto income: 22.0%

Short-term tax

$0

22% rate

Long-term tax

$0

15% rate

Staking tax

$176

ordinary income

Mining tax + SE

$0

incl. 15.3% SE

Unrealized gains

$17,000

No tax until sold

Unrealized losses

-$2,500

Harvestable (no wash sale!)

Tax-Loss Harvesting Opportunities

You have unrealized losses you could harvest now. Since crypto is NOT subject to the wash sale rule, you can sell and immediately re-buy to lock in the loss — saving an estimated $550 in taxes.

Ethereum-$2,500 unrealized loss

Key Crypto Tax Facts

  • No wash sale rule: You can sell at a loss and rebuy immediately. IRC §1091 applies only to “securities” — crypto is not a security (yet).
  • No like-kind exchange: Post-2018 (TCJA), crypto-to-crypto swaps are taxable events. Only real property qualifies for §1031.
  • Staking income: Rev. Rul. 2023-14 confirmed — staking rewards are ordinary income when received at FMV, regardless of lockup.
  • Mining income: SE tax (15.3%) applies on top of ordinary income tax if mining as a trade or business.