How Are Staking Rewards Taxed in Australia?
Staking rewards are ordinary income when you receive them, then a CGT asset when you sell. Here's how it works.
By Crypto Tax AU Editorial
Contents
Koinly
Koinly
Australian-founded crypto tax calculator with ATO-ready reports, 800+ exchange & wallet integrations, and strong DeFi and NFT support. Free to track your portfolio; pay only when you download a tax report.
Last verified Jul 17, 2026
Two tax points for every staking reward
The ATO treats staking rewards in two steps:
- When you receive the reward — it's ordinary income at its AUD market value on the day. This goes in your assessable income.
- When you later sell it — it's a CGT event. Your cost base is the value you already declared as income, so you only pay CGT on the gain since then.
Worked example
You receive 1 token as a staking reward when it's worth A$100 — you declare A$100 income. You later sell it for A$130 — you have a A$30 capital gain (potentially discounted if held over 12 months).
This applies broadly
Exchange "earn" products, validator rewards and most yield are treated the same way: income on receipt, CGT on disposal. Good software timestamps and values each reward automatically so you don't have to price hundreds of small receipts by hand.
General information only, current as a guide to ATO rules — not personal tax advice. Crypto tax depends on your circumstances. Verify with the ATO or a registered tax agent before you lodge.
