How does crypto reporting differ for an individual and a company?

The short answer

An individual pays up to 25% on the real capital gain and reports on form 1301 with form 1399(י), while a company pays that tax year’s corporate tax rate, 23% as of 2025, and reports on form 1214 with form 1399(ח).

In brief

Rate for an individual: Up to 25% on the real capital gain
Rate for a company: Corporate tax, 23% as of 2025
Annual return: Form 1301 for an individual, form 1214 for a company
Notice of sale of an asset: Form 1399(י) for an individual, form 1399(ח) for a company
Return for tax year 2025: Individuals by 30 June 2026 online, companies by 31 July 2026
Business activity: Marginal rates for an individual, corporate tax for a company

What rate does each pay?

Under section 91 of the Income Tax Ordinance, an individual is taxed on a real capital gain at a rate of no more than 25%, and a body of persons is taxed on a real capital gain at the corporate tax rate. The Tax Authority’s Q&A gives 25% for an individual and 23% for a company, as of 2025.

The corporate tax rate is set by legislation and can change, so the calculation always uses the rate for the tax year being reported.

Which forms does each file?

An individual files an annual return on form 1301 and attaches form 1399(י), the notice of sale of an asset and calculation of the tax. In an online annual return, form 1399(י) is part of the return’s transmission.

A company files an annual return on form 1214 and attaches form 1399(ח), the companies’ version of the notice of sale of an asset.

The obligation to report and pay an advance within 30 days of each sale, under section 91(d) of the Ordinance, applies to every seller, individual or company.

When is each annual return due?

Under section 132 of the Ordinance, the annual return is due by 30 April after the tax year, and those required to file online file by 31 May. The Tax Authority announces an extension of the deadlines every year.

For tax year 2025: individuals not required to file online file by 29 May 2026, individuals required to file online by 30 June 2026, and companies by 31 July 2026.

When does the activity count as a business rather than an investment?

The Tax Authority classifies it on the whole of the facts and circumstances, weighing tests set by the courts: the nature of the asset, frequency, financial volume, holding period, knowledge and expertise, financing, organization and degree of involvement, and an overall test of the circumstances.

Where the activity amounts to a business, its income is ordinary income: an individual is taxed on it at marginal rates, and a company at the corporate tax rate. Mining income is always business income.

How does Crypto Tax tell them apart?

The account type in Crypto Tax’s settings decides how the calculation is done. For a company account, Crypto Tax applies the corporate tax rate for the tax year being reported and produces form 1399(ח), available from tax year 2015 onward. For an individual account it applies the individual capital gains rate and produces form 1399(י).

A tax year with no corporate rate yet set in the system is stopped before generation, without using a tax year report, rather than being calculated at another year’s rate.

Sources

Last updated: 2026-09-30

This page is general information only and is not tax advice. For your own circumstances, consult a tax advisor or accountant.