Guides · Tables
Cost basis methods compared
Educational comparison of common ways to calculate crypto gains. Your country mandates one method — this is not tax advice.
| Method | Idea | Typical where | Watch-out |
|---|---|---|---|
| FIFO | Oldest units sold first | Finland, Spain, many guides | Need full lot history |
| Average cost | Average purchase price per asset | Sweden (mandatory for crypto) | No cherry-picking lots |
| LIFO | Newest units sold first | Some software options | Often not allowed |
| Holding period | Tax depends on how long you held | Germany (>1y), Portugal (≥365d) | Each swap may reset the clock |
| Portfolio fraction (FR) | Gain vs whole portfolio value | France (art. 150 VH bis) | Need total portfolio valuation |
Country pages: FI · SE · DE · ES · PT · PL · FR · IT. Tooling: Koinly overview.