CryptoTax UK · Guide
Chainlink (LINK) Tax UK — HMRC Guide for 2025/26
Chainlink (LINK) is a leading oracle network. This guide covers UK Capital Gains Tax on LINK disposals and the tax treatment of LINK earned by stakers and node operators. Educational only — not tax advice.
Calculate my LINK tax →CGT on LINK disposals
Selling LINK, swapping LINK for another asset and spending LINK are all CGT disposal events. HMRC's matching rules and Section 104 pooling apply in the usual way.
LINK staking rewards
LINK staking rewards may be treated as miscellaneous income by HMRC, taxed in the year received at the GBP value on the date of receipt.
Node operator income
LINK earned by running a Chainlink node is likely to be treated as trading income or miscellaneous income by HMRC — subject to Income Tax and potentially National Insurance contributions.
Frequently asked questions
Is LINK staking income taxable in the UK?
Staking rewards in LINK are likely to be treated as income in the year received. The GBP value of LINK on the date you receive rewards is typically the taxable amount.
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Educational guidance only. CryptoTax UK is not a regulated tax adviser and the information above does not constitute tax, legal or financial advice. Always confirm your specific position with HMRC or a qualified accountant before filing.