Crypto Tax-Loss Harvesting Calculator

Calculate potential tax savings from harvesting crypto losses. Estimate harvestable losses from underwater positions and the resulting tax savings at your rate.

About the Crypto Tax-Loss Harvesting Calculator

Tax-loss harvesting is a strategy where you sell cryptocurrency positions that have declined in value to realize capital losses. These losses can offset capital gains from other investments, reducing your total tax bill. If your losses exceed your gains, you can deduct up to $3,000 of net capital losses against ordinary income per year, with any remaining losses carried forward to future years.

Unlike stocks, cryptocurrency is not currently subject to the wash sale rule, meaning you can sell a crypto asset at a loss and immediately repurchase the same asset without losing the tax benefit. However, proposed legislation may change this, so stay informed about regulatory developments.

This calculator estimates your total harvestable losses from underwater positions, the tax savings from harvesting, and how much can be used against gains versus ordinary income. Use it to identify optimal times to harvest and estimate your tax benefit. This tool is for educational purposes only and is not tax or financial advice.

Why Use This Crypto Tax-Loss Harvesting Calculator?

Tax-loss harvesting can save hundreds or thousands of dollars in taxes each year. This calculator helps you quantify the exact tax savings before you execute trades. It also shows how harvested losses are applied — first against gains, then up to $3,000 against ordinary income. Real-time recalculation lets you model different market scenarios quickly, so you can act with confidence rather than relying on rough mental estimates.

How to Use This Calculator

  1. Enter the total cost basis of your underwater crypto positions.
  2. Enter the current fair market value of those positions.
  3. Enter your total realized capital gains for the year.
  4. Enter your marginal income tax rate.
  5. Enter your capital gains tax rate.
  6. Review the harvestable loss, gains offset, and total tax savings.

Formula

Harvestable Loss = Cost Basis − Current FMV (for positions where FMV < Basis) Gains Offset = min(Harvestable Loss, Realized Capital Gains) Remaining Loss = Harvestable Loss − Gains Offset Ordinary Income Offset = min(Remaining Loss, $3,000) Tax Savings = (Gains Offset × CG Rate) + (Ordinary Income Offset × Income Tax Rate) Carryforward = Remaining Loss − Ordinary Income Offset

Example Calculation

Result: $1,920 tax savings from $15,000 harvested loss

Harvestable loss = $50,000 − $35,000 = $15,000. It offsets $8,000 in gains: $8,000 × 15% = $1,200 saved. Remaining $7,000: $3,000 offsets ordinary income at 24% = $720 saved. Total savings = $1,920. $4,000 carries forward.

Tips & Best Practices

How Tax-Loss Harvesting Works

You sell crypto positions that are below your cost basis, realizing a capital loss. This loss offsets realized gains, reducing your tax bill. Because crypto isn't subject to the wash sale rule, you can immediately repurchase the same asset.

Maximizing Tax Savings

Harvest throughout the year, not just at year-end. Market dips present opportunities to lock in losses while maintaining your long-term position. Pair harvesting with your overall portfolio rebalancing strategy.

The $3,000 Ordinary Income Deduction

If your harvested losses exceed your capital gains, you can deduct up to $3,000 against ordinary income each year. At a 24% tax rate, that's a guaranteed $720 annual tax savings. Unused losses carry forward indefinitely.

Frequently Asked Questions

What is crypto tax-loss harvesting?

Tax-loss harvesting is selling crypto at a loss to realize a capital loss for tax purposes. The loss offsets capital gains and up to $3,000 of ordinary income. You can repurchase the same crypto immediately since the wash sale rule doesn't currently apply.

Does the wash sale rule apply to crypto?

As of 2025, the wash sale rule does not apply to cryptocurrency because it's classified as property, not a security. You can sell at a loss and immediately rebuy without losing the tax benefit. This may change with future legislation.

How much can I offset with harvested losses?

Harvested losses first offset capital gains dollar-for-dollar with no limit. Any excess losses can offset up to $3,000 of ordinary income per year ($1,500 if married filing separately). Remaining losses carry forward indefinitely.

When should I harvest crypto losses?

Monitor your positions throughout the year and harvest when losses are significant enough to provide meaningful tax savings. Year-end is popular, but mid-year harvesting during market dips can also be strategic.

What is my new cost basis after harvesting?

When you sell and immediately rebuy, your new cost basis is the current market price at time of repurchase. This means future gains start from the lower price, deferring the tax benefit rather than eliminating it entirely.

Can I harvest losses on stablecoins?

Stablecoins designed to maintain a $1 peg rarely have significant losses to harvest. However, if a stablecoin depegs and you sell at a loss, that loss is harvestable. Algorithmic stablecoin failures are a prime example.

Related Pages