Crypto and tokenized asset taxes in Finland

30% up to €30,000 of capital income a year, 34% above

None. After 10 years of holding the optional deemed cost rises from 20% to 40% of the sale price.

Gains are tax-free if the total sale prices of all assets you sold in the year (crypto included) are €1,000 or less

Losses are deducted first from capital gains, then from other capital income, in the same year and the following five years. Lost or stolen crypto is not deductible.

Cost basis is FIFO. If you cannot prove your purchase price you may use a deemed cost of 20% of the sale price (40% if held 10 years or more), but then no real costs can be deducted. Crypto-to-crypto swaps are disposals at the euro fair value.

Staking rewards are capital income at fair value when you get control of them, and that value becomes their cost. Lending crypto is a disposal if the borrower may use it freely; the fee is capital income. Depositing coins into a liquidity pool is a taxable swap for LP tokens. Airdrops for existing holdings are capital income; airdrops received for a service are earned income. Mining is usually earned income. Coins from a hard fork have zero cost.

Vero's crypto guide excludes securities and derivatives traded on an official exchange, even if they track crypto; these follow the general securities rules. There is no separate guidance on security tokens.

Calendar year; Vero sends a pre-completed return in spring, which you check and correct in OmaVero

Report gains in OmaVero under capital gains, asset type 'crypto assets' (paper form 9; mining on form 50A). Keep records for 6 years. DAC8: providers collect data from 1 January 2026 and file the first annual reports with Vero by the end of January 2027.