{
 "title": "ETH staking rewards as taxable income: monthly and yearly, per 1 ETH and 32 ETH (Jan 2023 \u2013 Oct 22, 2026)",
 "source_page": "https://growyourethereum.com/tools/staking-rewards-tax-calculator",
 "license": "CC-BY-4.0",
 "generated": "2026-10-22",
 "method": "1 ETH held as Lido stETH; daily reward = balance x ((1+APR)^(1/365)-1) using that month's on-chain stETH APR; income = reward x Coinbase ETH-USD daily close. Yearly figures compound within the year; monthly figures use a constant 1 ETH balance.",
 "last_close_usd": 2385.86,
 "last_date": "2026-10-22",
 "yearly": [
  {
   "year": 2023,
   "end": "2023-12-31",
   "eth": 0.04358844486199017,
   "usd": 77.90379867698665,
   "avg": 1787.258043356349,
   "val_now": 103.99592705842788,
   "gl": 26.092128381441228,
   "px_start": 1199.92,
   "px_end": 2281.07,
   "apr_avg": 4.361095890410959
  },
  {
   "year": 2024,
   "end": "2024-12-31",
   "eth": 0.031860343826581136,
   "usd": 96.8494402894527,
   "avg": 3039.811522958238,
   "val_now": 76.01431992208687,
   "gl": -20.835120367365832,
   "px_start": 2352.76,
   "px_end": 3330.32,
   "apr_avg": 3.177377049180328
  },
  {
   "year": 2025,
   "end": "2025-12-31",
   "eth": 0.028167001316941363,
   "usd": 85.66838997786935,
   "avg": 3041.4451653518095,
   "val_now": 67.20252176203772,
   "gl": -18.465868215831634,
   "px_start": 3353.32,
   "px_end": 2966.84,
   "apr_avg": 2.8168767123287672
  },
  {
   "year": 2026,
   "end": "2026-10-22",
   "eth": 0.019144383848817823,
   "usd": 42.67712703133666,
   "avg": 2229.224370361337,
   "val_now": 45.67581964954049,
   "gl": 2.998692618203833,
   "px_start": 3000.41,
   "px_end": 2385.86,
   "apr_avg": 2.374135593220339
  }
 ],
 "monthly": [
  {
   "month": "2023-01",
   "apr": 4.95,
   "days": 31,
   "eth": 0.004103640541933684,
   "usd": 6.016980153425441,
   "avg": 1466.254193548387,
   "close_end": 1585.39,
   "val_now": 9.790711823377901,
   "gl_pct": 62.718034192020575
  },
  {
   "month": "2023-02",
   "apr": 4.97,
   "days": 28,
   "eth": 0.003721133417419864,
   "usd": 6.043579166685934,
   "avg": 1624.123214285714,
   "close_end": 1605.4,
   "val_now": 8.878103375285358,
   "gl_pct": 46.901416038763784
  },
  {
   "month": "2023-03",
   "apr": 5.33,
   "days": 31,
   "eth": 0.004410644915465056,
   "usd": 7.392549623463517,
   "avg": 1676.0700000000002,
   "close_end": 1822.01,
   "val_now": 10.52318127801146,
   "gl_pct": 42.34846993264003
  },
  {
   "month": "2023-04",
   "apr": 4.73,
   "days": 30,
   "eth": 0.003798768473710634,
   "usd": 7.281713667797756,
   "avg": 1916.8616666666667,
   "close_end": 1870.76,
   "val_now": 9.063329750687254,
   "gl_pct": 24.46698901068327
  },
  {
   "month": "2023-05",
   "apr": 5.63,
   "days": 31,
   "eth": 0.004652237574784612,
   "usd": 8.585880028715405,
   "avg": 1845.5377419354838,
   "close_end": 1874.04,
   "val_now": 11.099587540175616,
   "gl_pct": 29.277226132360767
  },
  {
   "month": "2023-06",
   "apr": 3.99,
   "days": 30,
   "eth": 0.003215889176748643,
   "usd": 5.848449287689909,
   "avg": 1818.6103333333333,
   "close_end": 1933.57,
   "val_now": 7.672661351237518,
   "gl_pct": 31.19138037816789
  },
  {
   "month": "2023-07",
   "apr": 4.04,
   "days": 31,
   "eth": 0.003363916453538174,
   "usd": 6.368553608226392,
   "avg": 1893.196129032258,
   "close_end": 1856,
   "val_now": 8.025833709838588,
   "gl_pct": 26.022864900932174
  },
  {
   "month": "2023-08",
   "apr": 3.92,
   "days": 31,
   "eth": 0.0032658892196049116,
   "usd": 5.737644816570693,
   "avg": 1756.8400000000001,
   "close_end": 1645.58,
   "val_now": 7.791954453486575,
   "gl_pct": 35.8040572846702
  },
  {
   "month": "2023-09",
   "apr": 3.64,
   "days": 30,
   "eth": 0.002938760617314795,
   "usd": 4.764130632111238,
   "avg": 1621.136,
   "close_end": 1670.84,
   "val_now": 7.011471406426677,
   "gl_pct": 47.172106473485265
  },
  {
   "month": "2023-10",
   "apr": 3.62,
   "days": 31,
   "eth": 0.0030203264058918933,
   "usd": 5.01361030343706,
   "avg": 1659.9564516129033,
   "close_end": 1815.14,
   "val_now": 7.206075958761233,
   "gl_pct": 43.73027663959314
  },
  {
   "month": "2023-11",
   "apr": 3.78,
   "days": 30,
   "eth": 0.003049723875816479,
   "usd": 6.066202711662683,
   "avg": 1989.0990000000002,
   "close_end": 2053.1,
   "val_now": 7.2762142063555055,
   "gl_pct": 19.94676986917192
  },
  {
   "month": "2023-12",
   "apr": 3.75,
   "days": 31,
   "eth": 0.0031268238938142456,
   "usd": 7.071792354626547,
   "avg": 2261.6535483870966,
   "close_end": 2281.07,
   "val_now": 7.460164055295657,
   "gl_pct": 5.491842537133129
  },
  {
   "month": "2024-01",
   "apr": 3.54,
   "days": 31,
   "eth": 0.0029547232422970637,
   "usd": 7.017196056544541,
   "avg": 2374.908064516129,
   "close_end": 2281.6,
   "val_now": 7.049555994866873,
   "gl_pct": 0.4611519766809513
  },
  {
   "month": "2024-02",
   "apr": 3.45,
   "days": 29,
   "eth": 0.0026949973477985445,
   "usd": 7.403351010764099,
   "avg": 2747.071724137931,
   "close_end": 3341.78,
   "val_now": 6.429886372218636,
   "gl_pct": -13.148973176202173
  },
  {
   "month": "2024-03",
   "apr": 3.44,
   "days": 31,
   "eth": 0.0028726481662906256,
   "usd": 10.422693122629553,
   "avg": 3628.2525806451617,
   "close_end": 3645.48,
   "val_now": 6.853736354026152,
   "gl_pct": -34.242174518738835
  },
  {
   "month": "2024-04",
   "apr": 3.31,
   "days": 30,
   "eth": 0.0026766117976162462,
   "usd": 8.69005470427629,
   "avg": 3246.6623333333337,
   "close_end": 3011.4,
   "val_now": 6.386021023460698,
   "gl_pct": -26.513454278737747
  },
  {
   "month": "2024-05",
   "apr": 3.08,
   "days": 31,
   "eth": 0.0025765212952904015,
   "usd": 8.51921696358771,
   "avg": 3306.4803225806454,
   "close_end": 3758.44,
   "val_now": 6.147219097581558,
   "gl_pct": -27.842909461566624
  },
  {
   "month": "2024-06",
   "apr": 3.13,
   "days": 30,
   "eth": 0.0025332693356361347,
   "usd": 9.035128857670923,
   "avg": 3566.5883333333336,
   "close_end": 3432.37,
   "val_now": 6.044025977120828,
   "gl_pct": -33.10525978841592
  },
  {
   "month": "2024-07",
   "apr": 3.04,
   "days": 31,
   "eth": 0.0025435546654759555,
   "usd": 8.319039323569704,
   "avg": 3270.6351612903227,
   "close_end": 3231.81,
   "val_now": 6.0685653341724635,
   "gl_pct": -27.052089813076652
  },
  {
   "month": "2024-08",
   "apr": 3.14,
   "days": 31,
   "eth": 0.0026259473272436384,
   "usd": 6.938599071280891,
   "avg": 2642.322258064516,
   "close_end": 2512.62,
   "val_now": 6.265142690177507,
   "gl_pct": -9.705941706458354
  },
  {
   "month": "2024-09",
   "apr": 3.05,
   "days": 30,
   "eth": 0.0024694814702530543,
   "usd": 6.091632928450246,
   "avg": 2466.766,
   "close_end": 2601.27,
   "val_now": 5.891837060617952,
   "gl_pct": -3.2798408928937706
  },
  {
   "month": "2024-10",
   "apr": 3.01,
   "days": 31,
   "eth": 0.002518821316616515,
   "usd": 6.341924061989298,
   "avg": 2517.8141935483873,
   "close_end": 2514.84,
   "val_now": 6.009555026462679,
   "gl_pct": -5.240823325506094
  },
  {
   "month": "2024-11",
   "apr": 3.03,
   "days": 30,
   "eth": 0.00245352678761801,
   "usd": 7.644984191809822,
   "avg": 3115.9163333333336,
   "close_end": 3706.35,
   "val_now": 5.8537714215063055,
   "gl_pct": -23.42990809873051
  },
  {
   "month": "2024-12",
   "apr": 2.92,
   "days": 31,
   "eth": 0.0024445781463267036,
   "usd": 8.904251303366914,
   "avg": 3642.449032258064,
   "close_end": 3330.32,
   "val_now": 5.832421216195029,
   "gl_pct": -34.498465761072474
  },
  {
   "month": "2025-01",
   "apr": 2.98,
   "days": 31,
   "eth": 0.0024940807832607437,
   "usd": 8.303673487544474,
   "avg": 3329.3522580645163,
   "close_end": 3299.99,
   "val_now": 5.950527577550478,
   "gl_pct": -28.33861318756956
  },
  {
   "month": "2025-02",
   "apr": 3.27,
   "days": 28,
   "eth": 0.002468460822970364,
   "usd": 6.586751819105863,
   "avg": 2668.3639285714285,
   "close_end": 2236.36,
   "val_now": 5.889401939092074,
   "gl_pct": -10.587158878387083
  },
  {
   "month": "2025-03",
   "apr": 2.95,
   "days": 31,
   "eth": 0.0024693330612235442,
   "usd": 4.980017095954906,
   "avg": 2016.7458064516127,
   "close_end": 1822.03,
   "val_now": 5.8914829774508055,
   "gl_pct": 18.30246490993477
  },
  {
   "month": "2025-04",
   "apr": 3.02,
   "days": 30,
   "eth": 0.0024455482880370027,
   "usd": 4.12457370286484,
   "avg": 1686.564,
   "close_end": 1793.79,
   "val_now": 5.8347358384959636,
   "gl_pct": 41.462760974383414
  },
  {
   "month": "2025-05",
   "apr": 2.85,
   "days": 31,
   "eth": 0.0023867886824517903,
   "usd": 5.67857448976516,
   "avg": 2379.1693548387098,
   "close_end": 2529.31,
   "val_now": 5.694543645914429,
   "gl_pct": 0.28121769253974804
  },
  {
   "month": "2025-06",
   "apr": 2.75,
   "days": 30,
   "eth": 0.002229836349365577,
   "usd": 5.6075114339971925,
   "avg": 2514.7636666666667,
   "close_end": 2486.15,
   "val_now": 5.320077352497356,
   "gl_pct": -5.125875976947336
  },
  {
   "month": "2025-07",
   "apr": 2.72,
   "days": 31,
   "eth": 0.0022793612531539775,
   "usd": 7.362009649055847,
   "avg": 3229.8564516129036,
   "close_end": 3698.07,
   "val_now": 5.438236839449949,
   "gl_pct": -26.13108242601414
  },
  {
   "month": "2025-08",
   "apr": 2.7,
   "days": 31,
   "eth": 0.0022628219231364266,
   "usd": 9.617175658968776,
   "avg": 4250.080645161291,
   "close_end": 4391.91,
   "val_now": 5.398776313534275,
   "gl_pct": -43.863182861805285
  },
  {
   "month": "2025-09",
   "apr": 2.64,
   "days": 30,
   "eth": 0.002141791600414056,
   "usd": 9.299887586768541,
   "avg": 4342.106666666667,
   "close_end": 4145.99,
   "val_now": 5.11001490776388,
   "gl_pct": -45.0529389727874
  },
  {
   "month": "2025-10",
   "apr": 2.75,
   "days": 31,
   "eth": 0.002304164227677763,
   "usd": 9.463477496222328,
   "avg": 4107.11935483871,
   "close_end": 3845.79,
   "val_now": 5.4974132642472675,
   "gl_pct": -41.90916323897057
  },
  {
   "month": "2025-11",
   "apr": 2.66,
   "days": 30,
   "eth": 0.002157806733573686,
   "usd": 6.913577530193442,
   "avg": 3203.9836666666665,
   "close_end": 2991.9,
   "val_now": 5.148224773364115,
   "gl_pct": -25.53457669519954
  },
  {
   "month": "2025-12",
   "apr": 2.55,
   "days": 31,
   "eth": 0.0021386744667430957,
   "usd": 6.454818955056007,
   "avg": 3018.1400000000003,
   "close_end": 2966.84,
   "val_now": 5.102577863223683,
   "gl_pct": -20.949326406329728
  },
  {
   "month": "2026-01",
   "apr": 2.45,
   "days": 31,
   "eth": 0.002055808847760243,
   "usd": 6.309265416821587,
   "avg": 3068.994193548387,
   "close_end": 2449.36,
   "val_now": 4.904872097517254,
   "gl_pct": -22.259220789158405
  },
  {
   "month": "2026-02",
   "apr": 2.47,
   "days": 28,
   "eth": 0.0018718347043371608,
   "usd": 3.785990254314596,
   "avg": 2022.6092857142858,
   "close_end": 1964.71,
   "val_now": 4.465935547689859,
   "gl_pct": 17.959509869323686
  },
  {
   "month": "2026-03",
   "apr": 2.51,
   "days": 31,
   "eth": 0.0021055378932846036,
   "usd": 4.379941284022176,
   "avg": 2080.20064516129,
   "close_end": 2103.61,
   "val_now": 5.023518638072004,
   "gl_pct": 14.693743872721976
  },
  {
   "month": "2026-04",
   "apr": 2.49,
   "days": 30,
   "eth": 0.002021578810398328,
   "usd": 4.566820657246204,
   "avg": 2259.036666666667,
   "close_end": 2256.8,
   "val_now": 4.823204020576955,
   "gl_pct": 5.614044924754058
  },
  {
   "month": "2026-05",
   "apr": 2.46,
   "days": 31,
   "eth": 0.002064099038637801,
   "usd": 4.527364868620173,
   "avg": 2193.3854838709676,
   "close_end": 2004,
   "val_now": 4.924651332324385,
   "gl_pct": 8.775225218931704
  },
  {
   "month": "2026-06",
   "apr": 2.42,
   "days": 30,
   "eth": 0.0019654194507157108,
   "usd": 3.31783964296898,
   "avg": 1688.1076666666665,
   "close_end": 1569.45,
   "val_now": 4.689215650684586,
   "gl_pct": 41.33340231260922
  },
  {
   "month": "2026-07",
   "apr": 2.22,
   "days": 31,
   "eth": 0.0018649114021778157,
   "usd": 3.4237318879945704,
   "avg": 1835.8683870967743,
   "close_end": 1860.66,
   "val_now": 4.449417517999963,
   "gl_pct": 29.958117737022395
  },
  {
   "month": "2026-08",
   "apr": 2.21,
   "days": 31,
   "eth": 0.0018566017993899564,
   "usd": 3.9340146409156165,
   "avg": 2118.9329032258065,
   "close_end": 2467.29,
   "val_now": 4.429591969092521,
   "gl_pct": 12.597241581733476
  },
  {
   "month": "2026-09",
   "apr": 2.25,
   "days": 30,
   "eth": 0.001828872916729285,
   "usd": 4.684882317946515,
   "avg": 2561.6226666666666,
   "close_end": 2683.93,
   "val_now": 4.363434737107732,
   "gl_pct": -6.861380052331412
  },
  {
   "month": "2026-10",
   "apr": 2.23,
   "days": 22,
   "eth": 0.001329382073385954,
   "usd": 3.3535288272877697,
   "avg": 2522.622272727273,
   "close_end": 2385.86,
   "val_now": 3.1717195136086125,
   "gl_pct": -5.421432856034192
  }
 ],
 "brackets_upper_bounds": {
  "rates_pct": [
   10,
   12,
   22,
   24,
   32,
   35,
   37
  ],
  "2023": {
   "single": [
    11000,
    44725,
    95375,
    182100,
    231250,
    578125
   ],
   "mfj": [
    22000,
    89450,
    190750,
    364200,
    462500,
    693750
   ]
  },
  "2024": {
   "single": [
    11600,
    47150,
    100525,
    191950,
    243725,
    609350
   ],
   "mfj": [
    23200,
    94300,
    201050,
    383900,
    487450,
    731200
   ]
  },
  "2025": {
   "single": [
    11925,
    48475,
    103350,
    197300,
    250525,
    626350
   ],
   "mfj": [
    23850,
    96950,
    206700,
    394600,
    501050,
    751600
   ]
  },
  "2026": {
   "single": [
    12400,
    50400,
    105700,
    201775,
    256225,
    640600
   ],
   "mfj": [
    24800,
    100800,
    211400,
    403550,
    512450,
    768700
   ]
  }
 },
 "sources": [
  "IRS Rev. Rul. 2023-14 https://www.irs.gov/pub/irs-drop/rr-23-14.pdf",
  "Coinbase Exchange ETH-USD daily candles",
  "GrowYourEthereum staking APR history https://growyourethereum.com/data/ethereum-staking-apr-history"
 ]
}