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Luxor Tax Guide · CSV Import

Luxor Taxes: How to Generate Your Crypto Tax Report

Every Bitcoin mining payout through Luxor is a taxable event in most jurisdictions. CoinTracking imports your Luxor transaction history via CSV export, calculates your mining income and capital gains across your full history, and generates a tax report ready for your accountant or tax authority — no matter how many mining payouts you have received.

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CSV import step-by-step

How to Import Your Luxor Transactions into CoinTracking

Watch how to download your Luxor transaction CSV and import it into CoinTracking to generate your complete crypto tax report — including all mining payouts and income.

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Luxor Tax at a Glance

Last updated: June 2026
  • Bitcoin mining payouts received through Luxor are taxable as ordinary income in most jurisdictions at the time of receipt. If you later sell mined Bitcoin, capital gains tax also applies on any increase in value.
  • CoinTracking imports Luxor transactions via CSV export (manual upload). Navigate to Home → Revenue in your Luxor dashboard and download your transaction history CSV.
  • Transferring mined Bitcoin between your own wallets is not a taxable event. Buying and holding crypto is not taxable until disposal.
  • Tax compliance is your responsibility. Luxor is a US-based company. While it may report certain account data to tax authorities as required by law, it does not file your tax return. All mining payouts and disposals of mined Bitcoin must be declared by you. Failing to report crypto mining income can result in penalties and back-tax assessments.

Luxor and Your Tax Obligations

Luxor is a US-based Bitcoin mining pool and mining-technology company headquartered in Seattle, WA. It operates one of the largest Bitcoin mining pools in North America and provides miners with advanced tools including hashrate derivatives, firmware management (ASIC Hub), and detailed revenue analytics. Luxor serves individual miners, mining farms, and institutional clients looking for reliable payouts and deep mining data.

All mining payouts received through Luxor generate taxable events. Whether you earn Bitcoin mining rewards, receive pool payments, or dispose of mined assets, each event must be reported to your tax authority.

CoinTracking supports Luxor via CSV import:

  • Luxor CSV: navigate to Home → Revenue in your Luxor dashboard, download the transaction history CSV, and upload it directly to CoinTracking
  • All mining payouts, deposits, and withdrawals are supported
  • Mining income is correctly categorised to avoid double taxation when you later sell
  • Multiple CSV uploads (covering different date ranges) can be combined in CoinTracking
Luxor tax obligations illustration

Crypto Tax Basics: What Luxor Miners Need to Know

Luxor serves Bitcoin miners across many jurisdictions. The core tax principles below apply broadly — but always verify the specifics with your local tax authority or a qualified tax advisor.

Mining income is taxed as ordinary income

In most countries, Bitcoin mining rewards received through a mining pool are taxable as ordinary income at the time of receipt. The taxable amount equals the fair market value of the Bitcoin in your local currency on the date the payout hits your account. This means even if you hold the mined Bitcoin and never sell it, you may still owe income tax on the year you received it.

Disposing of mined Bitcoin creates a capital gain

When you later sell or swap the Bitcoin you mined through Luxor, a second taxable event occurs. Your cost basis for this calculation is the income value you declared when you received the payout. The capital gain or loss is the difference between your proceeds and that cost basis. CoinTracking tracks both events — the income receipt and the disposal — to ensure you are never taxed twice on the same value.

Record-keeping requirements

Accurate record-keeping is essential for every mining payout and disposal event. Each transaction must be documented with the date, amount, fair market value, cost basis, proceeds, and applicable fees. Luxor provides a CSV export for this purpose — but the raw data must be converted into a structured tax report. CoinTracking maintains a complete, dated audit trail of every Luxor transaction you import and produces reports formatted for your jurisdiction.

This article is for general information only and does not constitute tax or legal advice. For your specific situation, consult a qualified tax advisor.

Luxor Taxes by Country

Crypto mining tax rules differ by market. Below are the key rates, deadlines and filing forms for the countries where CoinTracking users mine most actively.

Germany flag Germany
  • Mining income: Taxable as sonstige Einkünfte (§ 22 Nr. 3 EStG) or Gewerbeeinkünfte if commercial scale; taxed at personal income tax rate
  • Disposal tax: Capital gains from selling mined Bitcoin taxed under § 23 EStG if held less than 1 year; tax-free after 1 year (Haltefrist)
  • Annual exemption: Gains up to €1,000/year from private disposals are tax-free
  • Cost basis: FIFO per wallet
  • Authority: Finanzamt
  • Forms: Anlage SO (private), Anlage G (commercial)
Austria flag Austria
  • Mining income: Taxable as business income or other income depending on commercial scale; taxed at personal income tax rate
  • 27.5% capital gains tax: Since March 2022, gains from disposing of mined crypto taxed at flat 27.5% KESt
  • Old coins grandfathered: Crypto acquired before 28 February 2021 is tax-free on disposal
  • Authority: Finanzamt Austria. Report via Einkommensteuererklärung (E1 / E1kv)
Switzerland flag Switzerland
  • Mining income: Taxable as self-employment income for active miners; taxed at cantonal and federal rates
  • Capital gains: Generally tax-free for private investors; professional miners taxed as self-employed income
  • Wealth tax: Crypto holdings subject to wealth tax at cantonal rates based on year-end market value
  • Authority: Cantonal tax authority (varies by canton)
United Kingdom flag United Kingdom
  • Mining income: HMRC treats mining rewards as miscellaneous income (self-assessment) or trading income depending on scale
  • Capital Gains Tax: 18% (basic rate) or 24% (higher rate) from October 2024 on disposal of mined crypto
  • Annual exempt amount: £3,000 (2024/25 onward)
  • Cost basis: Section 104 pool (HMRC rules)
  • Authority: HMRC
  • Forms: Self Assessment SA100, SA108
Spain flag Spain
  • Mining income: Treated as economic activity income (rendimientos de actividades económicas); subject to IRPF at progressive rates
  • Savings income (IRPF): 19% up to €6,000; 21% up to €50,000; 23% up to €200,000; 27% up to €300,000; 28% above on disposal gains
  • Foreign crypto disclosure: Modelo 721 required if portfolio exceeds €50,000 abroad
  • Authority: Agencia Tributaria (AEAT)
  • Forms: Modelo 100 (IRPF), Modelo 721
Poland flag Poland
  • Flat rate: 19% on all crypto gains (no holding period exemption)
  • Mining income: Taxed as business income or other income; consult a local advisor
  • Loss carryforward: Up to 5 years
  • Cost basis: FIFO
  • Authority: Urząd Skarbowy
  • Form: PIT-38
Italy flag Italy
  • Flat rate: 26% on gains exceeding €2,000/year (from 2023)
  • Mining income: Taxable as self-employment or business income depending on scale
  • Foreign holdings disclosure: Quadro RW required if portfolio exceeds €15,000
  • Authority: Agenzia delle Entrate
  • Forms: Quadro RT (gains), Quadro RW (foreign holdings)
Portugal flag Portugal
  • Mining income: Taxable as professional income or business income; taxed at progressive rates
  • Disposal tax: 28% on gains from crypto held less than 1 year (from 2023)
  • Long-term holding: Tax-free on disposal if held 1 year or longer
  • Authority: Autoridade Tributária (AT)
  • Forms: Modelo 3, Anexo G or Anexo J
France flag France
  • Flat 30% tax (PFU): Gains from crypto disposals subject to prélèvement forfaitaire unique (PFU) — 12.8% income tax + 17.2% social charges
  • Mining income: Mining rewards treated as business or non-commercial professional income (BNC); taxed at progressive rates
  • No exemption for holding period: Unlike Germany, there is no tax-free threshold after 1 year
  • Authority: Direction générale des Finances publiques (DGFiP). Declare via Formulaire 2086

Tax rules change frequently. This overview is for general information only and does not constitute tax advice. Consult a qualified advisor for your specific situation.

Are Luxor Transactions Taxable?

In most jurisdictions, crypto mining rewards are treated as ordinary income. Disposing of mined crypto triggers capital gains tax. Use this as a starting reference — exact rules vary by country.

Taxable

Taxable Events

  • Receiving Bitcoin mining payouts from Luxor
  • Selling mined Bitcoin for fiat (EUR, USD, etc.)
  • Swapping or trading mined Bitcoin for other crypto
  • Using mined Bitcoin to pay for goods or services
Not taxable

Not Taxable

  • Buying and holding crypto
  • Transferring mined Bitcoin between your own wallets
  • Depositing fiat to fund mining operations
  • Receiving crypto as a personal gift

Tax treatment varies by country. CoinTracking applies the rules for your selected jurisdiction automatically.

How to Calculate Your Luxor Taxes

Bitcoin miners on Luxor can accumulate hundreds of taxable events across multiple years — mining payouts arrive frequently and each one creates an income event at the Bitcoin price on that day. Tracking the fair market value for every payout, then correctly calculating cost basis for each subsequent disposal, is extremely time-consuming to do manually.

CoinTracking imports your complete Luxor transaction history via CSV, applies your chosen cost-basis method (FIFO, LIFO, HIFO, and others), calculates mining income and capital gains for every event, and separates income from capital gains in your final report.

The result is a jurisdiction-specific tax report — PDF or Excel — that your accountant or tax authority will accept, with a full audit trail for every mining payout and disposal including correct cost basis tracking.

Luxor tax calculator illustration

How to Import Luxor into CoinTracking

Three steps to import your Luxor transactions and generate your tax report.

  1. 1

    Log into CoinTracking and open Imports

    After logging in, click the Import icon in the left navigation. This is where you connect all your exchanges, wallets and blockchains.

    CoinTracking Dashboard with the Import icon highlighted in the left navigation
  2. 2

    Search for Luxor in the import list

    Type "Luxor" in the search field. CoinTracking will show the Luxor import option — select it to proceed with your CSV upload.

    CoinTracking import search showing Luxor mining pool option
  3. 3

    Upload your Luxor CSV export

    Log in to your Luxor account, navigate to Home → Revenue, and click Download CSV under Transaction History. Then upload the file directly to CoinTracking. All mining payouts, deposits, and withdrawals will be imported automatically.

    Luxor import page in CoinTracking showing CSV upload area
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How to Create Your Luxor
Tax Report with CoinTracking

Three steps from CSV export to a tax report your accountant will accept.

Import Luxor CSV icon
Step 1

Import your Luxor transactions

Navigate to Home → Revenue in your Luxor dashboard, download your transaction history CSV, and upload it to CoinTracking. All mining payouts, deposits, and withdrawals are imported automatically.

Review transactions icon
Step 2

Review your transactions

Open Reports → Validate Transactions. CoinTracking flags missing cost basis entries, duplicate imports and price gaps so your final report is accurate — especially important for miners with years of payout history.

Generate Luxor tax report icon
Step 3

Generate and export your tax report

Select your country and tax year. CoinTracking generates a report formatted for your jurisdiction: PDF or Excel, ready to file or hand to your accountant.

Frequently Asked Questions About Luxor Taxes

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No. Luxor does not generate a ready-to-file tax report. It provides a transaction history via CSV export from the Revenue section of your dashboard, which you can import into CoinTracking. CoinTracking then calculates your mining income, gains, losses, and any disposal events across your full Luxor history and generates a compliant tax report for your jurisdiction.

Log in to your Luxor account and navigate to Home → Revenue (https://beta.luxor.tech/dashboard/revenue/btc). Under Transaction History, click Download CSV. This exports your complete mining payouts and transaction history. Upload the resulting CSV file to CoinTracking to import all your Luxor mining income and transactions.

Yes. In most jurisdictions, Bitcoin mining rewards received through a mining pool like Luxor are taxable as ordinary income at the time of receipt, based on the fair market value of the Bitcoin on the day you receive it. If you later sell or dispose of that mined Bitcoin, capital gains tax may also apply on any increase in value since the date of receipt. Tax rules vary by country — consult a qualified tax advisor for your specific situation.

Mining income and trading gains are generally taxed under different rules. Mining rewards are typically treated as ordinary income (or self-employment income in some jurisdictions) taxed at your marginal rate in the year received. When you later sell the mined Bitcoin, the proceeds minus the income value you already declared forms the capital gain or loss. CoinTracking correctly tracks both the income event and the subsequent disposal to avoid double taxation.

Luxor is a US-based company and may be required to report certain account data to US tax authorities (such as the IRS) as required by applicable law. However, Luxor does not file your tax return on your behalf. You remain responsible for declaring your mining income and any subsequent gains from disposing of mined Bitcoin. CoinTracking helps you produce a complete, accurate tax report for any jurisdiction.

Yes. CoinTracking imports your full Luxor CSV — including mining payouts, deposits, and withdrawals — and correctly categorises each transaction type. Mining rewards are recorded as income at the fair market value on the date of receipt. If you also trade or sell your mined Bitcoin on other exchanges, you can import those transactions separately and CoinTracking will calculate the correct cost basis and gains across your entire portfolio. Multiple CSV uploads are supported.

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