glossary ·

LIFO

Last-In, First-Out — cost-basis method that treats the newest units as sold first.

LIFO — crypto tax glossary (EN)

LIFO (Last-In, First-Out) assumes that when you dispose of part of a holding, you sell the most recently acquired units first.

It can produce very different gains than FIFO in rising or falling markets. Many crypto tax tools support LIFO, but your tax authority may not allow it.

Why it matters: never pick LIFO in software unless local rules permit that method.

Educational definition — not tax advice. Rules vary by country.

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