Staking rewards and taxes

1What tax offices say

Many tax offices look at staking in two steps. A reward is income when you receive it, valued in your own currency at that moment. Selling or spending it later can be a separate gain or loss. Here is what four of them say in their own guidance:

• United States, IRS. Revenue Ruling 2023-14 holds that, for a cash-method taxpayer, the fair market value of staking rewards is gross income in the year you gain "dominion and control" over them, valued "as of the date and time" you gain it. The IRS collects its guidance on its digital assets page.
• United Kingdom, HMRC. The Cryptoassets Manual, CRYPTO21200, says that if staking is not a trade, the pound sterling value of the tokens at the time of receipt is taxable as miscellaneous income. Capital Gains Tax may apply when you later dispose of them.
• Canada, CRA. The CRA's page on income from mining and staking says rewards from staking on a centralized exchange are generally income when they are credited. It does not spell out staking from your own wallet, so check the rest of its crypto-asset guidance.
• Australia, ATO. See the ATO's page on staking rewards and airdrops.
• Germany, BMF. See the Federal Ministry of Finance's letter of 6 March 2025 on crypto assets, which it also publishes in English.

Other countries have their own rules. Search your tax office's own website for "staking", and trust its pages over any blog or forum, this one included.

2Which rows are rewards

The address history download has one row per transaction, with a Type column. Two kinds of row carry new coins from staking:

Every other IN row is a payment someone sent you, or coins moved in from your own wallet. Only you know which is which, so go through the IN rows yourself. A lottery win is easy to spot: on mainnet the prize is 252,000 or 25,200 DIVI, and it arrives on a block whose height divides by 10,080. Find the lottery winners lists the winners of any lottery block.

This is a real lottery win from 18 October 2026, as the CSV writes it:

2026-10-18 07:07:04,IN,252000.00,DTB3bZkD9NhM3yr3TceUAHEUMxQxaZqWFD,2d26ee0b…,33bee78b…,0.0014,352.80

3Download with a value on every row

Put your address in place of D…. Each link downloads the whole history of that one address. If you stake from several addresses, download each one.

A spreadsheet in US dollars:

https://services.divi.domains/api/rpc/csv/D….csv?vs=usd

A spreadsheet in euros:

https://services.divi.domains/api/rpc/csv/D….csv?vs=eurs

A bank statement for GnuCash or Moneydance, in euros:

https://services.divi.domains/api/rpc/ofx/D….ofx?vs=eurs

An import file for CoinTracker:

https://services.divi.domains/api/rpc/csv/D….cointracker.csv

• The CSV with a currency adds two columns at the end, Price (USD) and Value (USD), or the same with EURS. Value is the row's DIVI times that day's price. The other choices are usdt, usdc, dai, pyusd and fdusd.
• The OFX statement with a currency is in money: each amount is the row's value, in US dollars, or in euros for eurs. The memo keeps the DIVI amount and the price, for example "252000.00 DIVI at 0.00128479 EURS". Rows with no price are left out of it.
• The CoinTracker file counts in DIVI and has no price column, because CoinTracker values coins itself. Adding ?vs= changes nothing.
• Dates are UTC. A reward at 00:30 in Berlin can sit on the previous day in the file.
• It is cached for 10 minutes. A stake from the last few minutes may not be in it yet.

To sum a year's rewards in a spreadsheet, filter the Type column to STAKE, add the lottery wins you found, and total the Value column for that year's dates. Track your staking returns walks through the spreadsheet, and Export an address history explains every column.

4Where the price comes from

The prices come from CoinGecko, one price per day in US dollars. The euro column divides that by the price of EURS, a coin that tracks the euro, on the same day. Three things follow from that:

• One price per UTC day, not per moment. Every reward on the same day gets the same price. If your tax office wants the value at the time of receipt, ask whether a daily price is acceptable.
• Prices start on 23 October 2025. Older rows have an empty Price and Value. For those, find a daily price from a source your tax office accepts.
• DIVI trades thinly. On a day with no price, the export uses the last known price for up to 14 days; longer gaps stay empty (18 June to 1 July and 17 July 2026). The price can also swing a lot from one day to the next.

These are the US dollar prices the CSV gave for the last week, checked at 15:50 UTC on 22 October 2026:

The same reward is worth a quarter more on one day than on another, so the date matters. Before you rely on these figures, compare a few days with another price tracker, as DIVI in your currency shows.

5Records to keep

• Save the files each year. The service only knows prices back to 23 October 2025. Download your priced CSV soon after the year ends and keep it with your tax papers.
• A list of your addresses. Write down every address that stakes or receives coins, including vault addresses.
• The price source. Note that the prices came from CoinGecko's daily history, in the currency you chose.
• The transaction IDs. The TxID column ties each row to the public chain, so anyone can check it later in the explorer.
• Sales and spending. Many tax offices treat a later sale as a separate event. Keep your exchange's records of what you sold, when and for how much.

Next

• Track your staking returns in a spreadsheet.
• Export an address history: every column of the download.
• DIVI in your currency: check the price before you use it.
• The Divi lottery: who wins and how much.