Tous les pays

United Kingdom

Europe

Taxed as a self-employed sole trader on net profit at income-tax rates plus Class 2/4 NIC. Evaluation fees and trading costs are generally deductible.

Classification

Self-employment / trading income (sole trader profits) via Self Assessment — not capital gains.

Taux d'imposition

After the £12,570 allowance: 20% basic, 40% higher, 45% additional (2025/26).

Cotisations sociales

Class 4 NICs ~6% on profits £12,570–£50,270 and 2% above; Class 2 treatment above the small-profits threshold. £1,000 trading allowance for tiny amounts.

Immatriculation / régime

Register as a self-employed sole trader and file Self Assessment (SA100 + SA103); register by 5 October after you start.

Payouts en crypto

USDC is income at GBP value on the day received; a later disposal can be a separate CGT event.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
Comparer les pays