Crypto Lending Tax Estimator

Estimate how much you owe in federal taxes on your crypto lending interest and any liquidation events. Includes quarterly estimated payment amounts.

Your Tax Situation

$
$

CeFi platforms like Nexo or BlockFi may issue 1099-MISC or 1099-INT.

Tax Bracket

22%

marginal federal rate

Tax on Lending Interest

$1,100

ordinary income tax

Total Crypto Tax Liability

$1,100

estimated federal tax

Quarterly Payment

$275

estimated quarterly amount

Effective Rate

22.0%

on crypto lending income

Detailed Breakdown

Non-crypto income$75,000
Crypto lending interest$5,000
Combined taxable income$80,000
Marginal tax bracket22%
Tax on lending interest$1,100
Reporting method1099 from platform

Did you know?

Borrowing against your crypto is generally NOT a taxable event. When you take out a crypto-backed loan, you are not selling your asset, so no capital gains tax is triggered. You only owe tax on the interest you earn from lending and on any liquidation events that result in a gain.

Important: This calculator provides estimates for educational purposes only. It uses 2026 federal tax brackets and does not account for state taxes, deductions, credits, NIIT (Net Investment Income Tax), or other individual circumstances. Crypto tax rules are complex and evolving. Always consult a qualified tax professional for advice specific to your situation.

How Crypto Lending Interest Is Taxed

When you earn interest by lending crypto on platforms like Aave, Compound, or Nexo, the IRS treats it as ordinary income. It is taxed at the same rate as your salary, freelance income, or other earned income. You owe tax on the fair market value of the interest at the time you receive it.

This applies whether you receive interest in stablecoins, BTC, ETH, or any other token. Even if you do not convert the interest to USD, it is a taxable event when received.

Liquidation Events and Capital Gains

If your crypto collateral is liquidated because you cannot maintain the required LTV ratio, the IRS considers this a disposition of your asset. The difference between the liquidation proceeds and your cost basis is a capital gain or loss.

  • Short-term (held less than 1 year): taxed at ordinary income rates
  • Long-term (held more than 1 year): taxed at preferential rates (0%, 15%, or 20%)

CeFi vs DeFi Tax Reporting

Centralized lending platforms (CeFi) like Nexo, BlockFi, and Celsius may issue tax documents such as a 1099-MISC or 1099-INT. DeFi protocols like Aave and Compound do not issue any tax forms, which means you must track and self-report all transactions yourself.

Regardless of the platform type, you are responsible for reporting all crypto lending income to the IRS. Using crypto tax software can simplify tracking across multiple platforms and wallets.

Quarterly Estimated Tax Payments

If you expect to owe $1,000 or more in taxes for the year from your crypto lending income, the IRS requires you to make quarterly estimated payments. Missing these payments can result in underpayment penalties.

The four quarterly deadlines are typically April 15, June 15, September 15, and January 15 of the following year.

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