# Crypto losses tax: Crypto Loss Relief Rules

> The Crypto Loss Relief Rules carries 6 published figures read from 2 sources' own pages, from 3.80 to 75 percent, read 17 October 2026.

Taxooor · https://taxooor.com/datasets/crypto-loss-relief-rules/ · computed 2026-10-18

**Range of the published figures:** 3.8 to 75 % (range 3.8 to 75 %; 6 published figures; 5 of 14 sources read publish one).

5 of the 14 named sources read in full publish a figure; 9 publish none, read 17 October 2026.

## By rule

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rule United States: wash sale rule, repurchase window | 30 day | 30 to 30 day | 1 |
| rule United States: capital loss set against ordinary income, annual limit | 3,000 USD | 3,000 to 3,000 USD | 1 |
| rule Canada: capital loss inclusion rate, 2025 | 50 % | 50 to 50 % | 1 |
| rule Canada: capital loss inclusion rate, before 23 May 1985 | 50 % | 50 to 50 % | 1 |
| rule Canada: capital loss inclusion rate, 23 May 1985 to 1987 | 50 % | 50 to 50 % | 1 |
| rule Canada: capital loss inclusion rate, 1988 and 1989 | 66.67 % | 66.67 to 66.67 % | 1 |
| rule Canada: capital loss inclusion rate, 1990 to 1999 | 75 % | 75 to 75 % | 1 |
| rule United Kingdom: 30-day repurchase rule for tokens | 30 day | 30 to 30 day | 1 |
| rule United States: net investment income tax rate | 3.8 % | 3.8 to 3.8 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [26 U.S. Code section 1211: limitation on capital losses](https://www.law.cornell.edu/uscode/text/26/1211) | 3,000 USD | United States: capital loss set against ordinary income, annual limit | 2026-10-17 |
| [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html) | 75 % | Canada: capital loss inclusion rate, 1990 to 1999 | 2026-10-17 |
| [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html) | 66.67 % | Canada: capital loss inclusion rate, 1988 and 1989 | 2026-10-17 |
| [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html) | 50 % | Canada: capital loss inclusion rate, 2025 | 2026-10-17 |
| [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html) | 50 % | Canada: capital loss inclusion rate, before 23 May 1985 | 2026-10-17 |
| [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html) | 50 % | Canada: capital loss inclusion rate, 23 May 1985 to 1987 | 2026-10-17 |
| [26 U.S. Code section 1091: loss from wash sales of stock or securities](https://www.law.cornell.edu/uscode/text/26/1091) | 30 day | United States: wash sale rule, repurchase window | 2026-10-17 |
| [HMRC CRYPTO22200: losses](https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22200) | 30 day | United Kingdom: 30-day repurchase rule for tokens | 2026-10-17 |
| [IRS Publication 550: investment income and expenses](https://www.irs.gov/publications/p550) | 3.8 % | United States: net investment income tax rate | 2026-10-17 |

## The sentence each figure was read from (9)

- [26 U.S. Code section 1211: limitation on capital losses](https://www.law.cornell.edu/uscode/text/26/1211), read 2026-10-17: "(1)$3,000 ($1,500 in the case of a married individual filing a separate return), or"
- [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html), read 2026-10-17: "From 1990 to 1999 3/4 (75%)"
- [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html), read 2026-10-17: "In 1988 and 1989 2/3 (66.6667%)"
- [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html), read 2026-10-17: "The inclusion rate for 2025 is 50%."
- [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html), read 2026-10-17: "Period net capital loss incurred Inclusion rate (IR) Before May 23, 1985 1/2 (50%)"
- [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html), read 2026-10-17: "After May 22, 1985, and before 1988 1/2 (50%)"
- [26 U.S. Code section 1091: loss from wash sales of stock or securities](https://www.law.cornell.edu/uscode/text/26/1091), read 2026-10-17: "Rules similar to the rules of subsection (a) shall apply to any loss realized on the closing of a short sale of (or the sale, exchange, or termination of a securities futures contract to sell) stock or securities if, within a period beginning 30 days before the date of such closing and ending 30 days after such date—"
- [HMRC CRYPTO22200: losses](https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22200), read 2026-10-17: "if the quantity of tokens so acquired exceeds the number of tokens disposed of in the preceding 30 days then the excess tokens will go into the section 104 pool."
- [IRS Publication 550: investment income and expenses](https://www.irs.gov/publications/p550), read 2026-10-17: "The NIIT is a 3.8% tax on the lesser of your net investment income or the amount of your modified adjusted gross income (MAGI) that is over a threshold amount based on your filing status."

## Read in full, publishes no figure

- [HMRC CRYPTO22250: negligible value claims](https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22250), read 2026-09-12: read in full and no accepted figure on the page
- [GOV.UK: capital gains tax losses](https://www.gov.uk/capital-gains-tax/losses), read 2026-09-12: read in full and no accepted figure on the page
- [HMRC CG51560: the 30-day identification rule](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51560), read 2026-10-17: every candidate on the page was refused
- [HMRC CG13120: bed and breakfasting](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120), read 2026-10-17: read in full and no accepted figure on the page
- [HMRC HS284: shares and capital gains tax](https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet), read 2026-10-10: read in full and no accepted figure on the page
- [IRS Topic 409: capital gains and losses](https://www.irs.gov/taxtopics/tc409), read 2026-09-25: every candidate on the page was refused
- [IRS Topic 453: bad debt deduction](https://www.irs.gov/taxtopics/tc453), read 2026-09-26: read in full and no accepted figure on the page
- [26 U.S. Code section 165: losses](https://www.law.cornell.edu/uscode/text/26/165), read 2026-10-03: every candidate on the page was refused
- [ATO: acquiring and disposing of crypto assets](https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/transactions-acquiring-and-disposing-of-crypto-assets), read 2026-10-10: read in full and no accepted figure on the page

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 14 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 6 figures, never sentences; 43 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): One row per jurisdiction: whether a capital loss on crypto is allowable, against what it may be set, how long it carries, what a worthless or stolen holding is worth, and - the row the query is really about - whether a repurchase rule bites and over what window. That last column is the derivation, because it is the one that flips: the US statute reaches stock and securities and therefore not property, so a US holder may sell and rebuy the same day; the UK's same-day and 30-day identification rules do the work of a wash-sale rule without being called one; Canada's superficial loss rule is a third shape again. The published figure is the count of jurisdictions in each camp and the window in days, side by side - which no authority publishes because each speaks only for itself.

## Sources

- [HMRC CRYPTO22200: losses](https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22200) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CRYPTO22250: negligible value claims](https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22250) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: capital gains tax losses](https://www.gov.uk/capital-gains-tax/losses) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CG51560: the 30-day identification rule](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51560) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CG13120: bed and breakfasting](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120) (the publisher's own terms; quoted for reporting and comment)
- [HMRC HS284: shares and capital gains tax](https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet) (the publisher's own terms; quoted for reporting and comment)
- [IRS Topic 409: capital gains and losses](https://www.irs.gov/taxtopics/tc409) (the publisher's own terms; quoted for reporting and comment)
- [IRS Publication 550: investment income and expenses](https://www.irs.gov/publications/p550) (the publisher's own terms; quoted for reporting and comment)
- [IRS Topic 453: bad debt deduction](https://www.irs.gov/taxtopics/tc453) (the publisher's own terms; quoted for reporting and comment)
- [26 U.S. Code section 1091: loss from wash sales of stock or securities](https://www.law.cornell.edu/uscode/text/26/1091) (the publisher's own terms; quoted for reporting and comment)
- [26 U.S. Code section 1211: limitation on capital losses](https://www.law.cornell.edu/uscode/text/26/1211) (the publisher's own terms; quoted for reporting and comment)
- [26 U.S. Code section 165: losses](https://www.law.cornell.edu/uscode/text/26/165) (the publisher's own terms; quoted for reporting and comment)
- [ATO: acquiring and disposing of crypto assets](https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/transactions-acquiring-and-disposing-of-crypto-assets) (the publisher's own terms; quoted for reporting and comment)
- [CRA: capital losses and deductions](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/capital-losses-deductions.html) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Crypto Loss Relief Rules carries 6 published figures read from 2 sources' own pages, from 3.80 to 75 percent, read 17 October 2026.
- 5 of the 14 named sources read in full publish a figure; 9 publish none, read 17 October 2026.
- Crypto Loss Relief Rules, rule United States: wash sale rule, repurchase window: median 30 day across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule United States: capital loss set against ordinary income, annual limit: median 3,000 USD across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 2025: median 50 percent across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, before 23 May 1985: median 50 percent across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 23 May 1985 to 1987: median 50 percent across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 1988 and 1989: median 66.67 percent across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule Canada: capital loss inclusion rate, 1990 to 1999: median 75 percent across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule United Kingdom: 30-day repurchase rule for tokens: median 30 day across 1 source, read 17 October 2026.
- Crypto Loss Relief Rules, rule United States: net investment income tax rate: median 3.80 percent across 1 source, read 17 October 2026.

Cite as: "Taxooor Crypto Loss Relief Rules", updated 2026-10-18, https://taxooor.com/datasets/crypto-loss-relief-rules/.

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