Transaction fees paid to a blockchain network, usually in the network's native token, to execute a transfer, swap, or contract interaction.
Fees on a purchase add to basis; fees on a sale reduce proceeds. Fees on transfers between your own wallets are not deductible for an investor, and paying a fee in crypto is itself a small disposal of that crypto.
Not as a standalone deduction for an investor. They are capitalized into basis or netted against proceeds, depending on the transaction.
Source: IRS FAQ on virtual currency transactions (basis and fees)
Last reviewed September 17, 2026. Tax rules change; confirm current law before acting.
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