Crypto Staking Taxes — Complete Guide for 2026

In the United States, crypto staking rewards are taxed as ordinary income at the fair market value when received. When you later sell or trade those rewards, any gain or loss is treated as a capital gain.

Key Tax Rules for Staking

• Staking rewards are taxable income when received
• Cost basis equals the fair market value at time of receipt
• Selling staking rewards triggers capital gains tax
• Record keeping is essential — track every reward received

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